Bill Text: NJ A2132 | 2010-2011 | Regular Session | Introduced
Bill Title: Permits local taxing district to refund overpayments of property tax monies paid more than three years ago in certain circumstances.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2010-02-11 - Introduced, Referred to Assembly Housing and Local Government Committee [A2132 Detail]
Download: New_Jersey-2010-A2132-Introduced.html
Sponsored by:
Assemblyman JOHN DIMAIO
District 23 (Warren and Hunterdon)
SYNOPSIS
Permits local taxing district to refund overpayments of property tax monies paid more than three years ago in certain circumstances.
CURRENT VERSION OF TEXT
As introduced.
An Act concerning the correction of property tax assessment errors and amending R.S.54:51A-7.
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. R.S. 54:51A-7 is amended to read as follows:
54:51A-7. The tax court may, upon the filing of a complaint at any time during the tax year or within the next [3] three tax years thereafter, by a property owner, a municipality or a county board of taxation, enter judgment to correct typographical errors, errors in transposing, and mistakes in tax assessments, provided that such complaint shall set forth the facts causing and constituting the error or errors and mistake or mistakes, or either thereof sought to be corrected and that such facts be verified by affidavits submitted by the plaintiff. The tax court shall not consider under this section any complaint relating to matters of valuation involving an assessor's opinion or judgment. Any complaint so submitted shall contain a certification that a copy of the complaint and all exhibits thereto have been filed with the county board, and served upon the property owner or the municipality, or both, as may be appropriate in the case of each plaintiff. Any party required to receive a copy of the complaint pursuant to this section may file an answer to the complaint with the tax court pursuant to rules of court. The tax court may require further proof and grant or deny the complaint as it may deem necessary or proper. A local taxing district may, at its discretion and upon leave of the tax court, reimburse a property owner up to the amount of property taxes deemed to have overpaid at any time earlier than the prior three tax years, provided the nature of the error is consistent with the provisions of this section.
(cf R.S.54:51A-7)
2. This act shall take effect immediately.
STATEMENT
This permissive legislation empowers local taxing districts to refund overpayments of property taxes to a property owner in the event the overpayment was made more then three years ago. In order to obtain a refund for these overpayments, the property owner must obtain the agreement of the taxing district and the permission of the tax court. Current law prohibits the repayment of funds paid more then three years ago, even if the taxpayer, the taxing district, and the tax court all agree that the money was paid as a result of an error no involving the assessor's opinion or judgment on valuation.
This bill is permissive and does not impose any new State mandate on local taxing districts. The sponsor notes that many local taxing districts are experiencing financial distress and may not have the funds available to reimburse taxpayers for monies paid years ago. As a result, this bill would provide the local unit with the discretion to refund monies paid more than three years ago.
