Bill Text: NJ S1157 | 2010-2011 | Regular Session | Introduced
Bill Title: Permits agreement by taxpayer and municipal tax assessor to modify an assessment to correct errors in certain circumstances.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2010-02-04 - Introduced in the Senate, Referred to Senate Community and Urban Affairs Committee [S1157 Detail]
Download: New_Jersey-2010-S1157-Introduced.html
Sponsored by:
Senator JEFF VAN DREW
District 1 (Cape May, Atlantic and Cumberland)
SYNOPSIS
Permits agreement by taxpayer and municipal tax assessor to modify an assessment to correct errors in certain circumstances.
CURRENT VERSION OF TEXT
As introduced.
An Act concerning the correction of property tax assessment errors under certain circumstances and amending R.S.54:3-21, R.S.54:4-35, and R.S.54:4-38.
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. R.S.54:3-21 is amended to read as follows:
54:3-21. a. Except as provided in subsection b. of this section a taxpayer feeling aggrieved by the assessed valuation of the taxpayer's property, or feeling discriminated against by the assessed valuation of other property in the county, or a taxing district which may feel discriminated against by the assessed valuation of property in the taxing district, or by the assessed valuation of property in another taxing district in the county, may on or before April 1, or 45 days from the date the bulk mailing of notification of assessment is completed in the taxing district, whichever is later, appeal to the county board of taxation by filing with it a petition of appeal; provided, however, that any such taxpayer or taxing district may on or before April 1, or 45 days from the date the bulk mailing of notification of assessment is completed in the taxing district, whichever is later, file a complaint directly with the Tax Court, if the assessed valuation of the property subject to the appeal exceeds $750,000.00. In a taxing district where a municipal-wide revaluation or municipal-wide reassessment has been implemented, a taxpayer or a taxing district may appeal before or on May 1 to the county board of taxation by filing with it a petition of appeal or, if the assessed valuation of the property subject to the appeal exceeds $750,000, by filing a complaint directly with the State Tax Court. Within ten days of the completion of the bulk mailing of notification of assessment, the assessor of the taxing district shall file with the county board of taxation a certification setting forth the date on which the bulk mailing was completed. If a county board of taxation completes the bulk mailing of notification of assessment, the tax administrator of the county board of taxation shall within ten days of the completion of the bulk mailing prepare and keep on file a certification setting forth the date on which the bulk mailing was completed. A taxpayer shall have 45 days to file an appeal upon the issuance of a notification of a change in assessment. An appeal to the Tax Court by one party in a case in which the Tax Court has jurisdiction shall establish jurisdiction over the entire matter in the Tax Court. All appeals to the Tax Court hereunder shall be in accordance with the provisions of the State Uniform Tax Procedure Law, R.S.54:48-1 et seq.
If a petition of appeal or a complaint is filed on April 1 or during the 19 days next preceding April 1, a taxpayer or a taxing district shall have 20 days from the date of service of the petition or complaint to file a cross-petition of appeal with a county board of taxation or a counterclaim with the Tax Court, as appropriate.
b. No taxpayer or taxing district shall be entitled to appeal either an assessment or an exemption or both that is based on a financial agreement subject to the provisions of the "Long Term Tax Exemption Law" under the appeals process set forth in subsection a. of this section.
c. Nothing in this section shall prohibit a municipal tax assessor from modifying an assessment of real property to correct an error pursuant to R.S.54:4-38.
(cf: P.L.2007, c.256, s.1)
2. R.S.54:4-35 is amended to read as follows:
54:4-35. The assessor shall determine his taxable valuations of real property as of October 1 in each year and shall complete the preparation of his assessment list by January 10 following, on which date he shall attend before the county board of taxation and file with the board his complete assessment list, and a true copy thereof, to be called the assessor's duplicate. Such list and duplicate shall include the assessments of personal property reported or determined pursuant to this chapter. They shall be properly made up in such manner and form required by the Director of the Division of Taxation pursuant to section 54:4-26 of this chapter, to be examined, revised and corrected by the board as provided by law.
Any correction of errors thereafter made to the valuation of property prior to April 15 of the tax year shall be filed with the board as an amendment to the assessor's duplicate on or before May 1 of the tax year.
(cf: P.L.1966, c.138, s.9)
3. R.S.54:4-38 is amended to read as follows:
54:4-38. Every assessor, at least ten days before filing the complete assessment list and duplicate with the county board of taxation, and before annexing thereto his affidavit as required in section 54:4-36 of this title, shall notify each taxpayer of the current assessment and preceding year's taxes and give public notice by advertisement in at least one newspaper circulating within his taxing district of a time and place when and where the assessment list may be inspected by any taxpayer for the purpose of enabling the taxpayer to ascertain what assessments have been made against him or his property and to confer informally with the assessor as to the correctness of the assessments, so that any errors may be corrected before the filing of the assessment list and duplicate; provided, however, a taxpayer may confer informally with the assessor as to the correctness of an assessment on the taxpayer's property at any time prior to April 15 of the tax year, so that any errors may be corrected by the filing of an amendment to the assessor's duplicate pursuant to R.S.54:4-35. Thereafter, the assessor shall notify each taxpayer by mail within 30 days of any change to the assessment. This notification of change of assessment shall contain the prior assessment and the current assessment.
(cf: P.L.1991, c.75, s.31)
4. This act shall take effect immediately.
STATEMENT
This bill permits a municipal tax assessor, at the request of a taxpayer, to modify the amount of the assessment of real property, made for the purposes of assessing property taxes, in order to correct an error. Any modification in the assessment would have to be done prior to April 15 and reported to the county tax board as an amendment to the assessor's duplicate no later than May 1 of the tax year. This timetable is intended to allow the county tax board with enough time to prepare the table of aggregates by May 20, as required by law.
Current law allows a property taxpayer to appeal a property tax assessment through either the county board of taxation, or in certain circumstances, the tax court. These can be expensive and time consuming remedies in the event the assessor and taxpayer agree that an error has been made in the assessment. The bill seeks to reduce the time and expense associated with modification of an assessment, while maintaining the integrity of the modification process and imposing minimal burdens on county tax boards.
