Fill - Free fillable Taxpetappl Form A-1 Petition of Appeal PDF form

Form A-1 (7-10)

PETITION OF APPEAL Appeal Number

______________________ COUNTY BOARD OF TAXATION

Property Class _________________ Filed __________________________

Check/Cash ____________________

Checked _______________________

NAME OF

PETITIONER____________________________________________________ Notified ________________________

(Please type or print) Heard__________________________

MAILING ADDRESS________________________________________________ Daytime Telephone No. : (____) ____________

_____________________________________________________________________

E-mail Address ____________________________

BLOCK___________________LOT_______________________QUALIFIER_______________ Lot Size _____________________

Municipality_____________________________________ Property Location ____________________________________________

Name, telephone no., fax no. and address of person or attorney to be notified of hearing and judgment if different than above:

_______________________________________________________________________________________________________________

SECTION I APPEAL OF REAL PROPERTY VALUATION (SEE INSTRUCTION SHEET FOR FILING FEES AND DEADLINE DATE)

TAX YEAR___________________

CURRENT ASSESSMENT REQUESTED ASSESSMENT

Land $________________________ Land $____________________________

Improvement $________________________ Improvement $____________________________

Abatement $________________________ Abatement $____________________________

Total $________________________ Total $____________________________

Purchase Price $_________________ Tax Court Pending _____ _____

Date of Purchase _________________ YES NO

OTHER REASON FOR APPEAL: _____________________________________________________________________________________

_______________________________________________________________________________________________________________________

_____________________

SECTION II COMPARABLE SALES (See Instruction #9B)

Block/Lot/Qualifier Property Location Sale Price Sale/Deed Date

1. ____________________ ___________________________________ $____________________ ____________________

2. ____________________ ___________________________________ $____________________ ____________________

3. ____________________ ___________________________________ $____________________ ____________________

4. ____________________ ___________________________________ $

____________________ ____________________

5. ____________________ ___________________________________ $____________________ ____________________

______

SECTION III APPEAL FOR DENIAL OF: (See Instruction #4, “Filing Fees”)

Veteran's Property Tax Deduction 5. 100% Disabled Veteran Exemption or

Surviving Spouse or

2. Veteran's/Serviceperson's Surviving Spouse or Civil Union Partner or

Veteran's/Serviceperson's Surviving Civil Union Partner or Domestic Partner Exemption

Veteran's/Serviceperson's Surviving Domestic Partner Deduction

3. Senior Citizen /Disabled Person Property Tax Deduction 6. Farmland Assessment Classification

4 . Surviving Spouse or 7. Abatement or Exemption -Religious, Charitable, etc.

Surviving Civil Union Partner

of Senior Citizen/Disabled Person 8.

REAP Property Tax Credit

(Specify)

____________________________________________________

MUNICIPALITY'S REASON FOR DENIAL: ___________________________________________________________________

(Attach copy of Denial Notice)

===============================================================================================

WHEREFORE, Petitioner seeks judgment reducing/increasing (circle one) the said assessment(s) to the correct

assessable value of the said property and/or granting the requested deduction, credit, Farmland Assessment classification,

exemption or abatement.

_________________________ ______________________________________________

Date Petitioner or Attorney for Petitioner

CERTIFICATION OF SERVICE

On __________________ _, 20_____ I, the undersigned, served upon the Assessor and the Clerk of ________________________

(Municipality) or upon the taxpayer, personally or by regular mail or certified mail, a copy of this appeal. I certify that the

foregoing statement I have made is true. I am aware that if the foregoing statement is willfully false, I am subject to

punishment.

__________________________ ______________________________________________

Date Signature

The Director of the Division of Taxation has prescribed this form. No other form will be accepted. Reproduction of form is permitted provided it is the same

content and legal size.

Form A-1 (7-10)

_____________ COUNTY BOARD OF TAXATION

INSTRUCTIONS FOR FILING PETITION OF APPEAL

1. FILING DATE

(a) Your appeal must be received (not merely postmarked) by the county board of taxation on or before April 1

of the tax year, or 45 days from the date the bulk mailing of Notification of Assessment is completed in the

taxing district, whichever is later. An appeal received after the close of business hours on April 1, or 45

days from the date the bulk mailing of Notification of Assessment is completed in the taxing district,

whichever is later, is untimely filed and will result in dismissal of the appeal. If the subject property lies

within a taxing district where a municipal-wide revaluation or municipal-wide reassessment has been

implemented, your appeal must be received (not merely postmarked) by the county board of taxation on or

before May 1 of the tax year. If the last day for filing an appeal falls on a Saturday, Sunday, or legal holiday,

the last day shall be extended to the first succeeding business day.

(b) A taxpayer will have 45 days to file an appeal upon issuance of Notification of Change of Assessment.

Change in Assessment, the county board of taxation may, upon the written application of the taxpayer and

with the approval of the Director of the Division of Taxation, grant a reasonable extension of time to file an

appeal.

2. SEPARATE APPEALS

Separate appeals must be filed for each taxed parcel unless the county tax administrator grants prior

approval to consolidate parcels or lots into one appeal filing using form MAS (Multiple Appeal Schedule).

3. FILING OF PETITION

(a) The original petition must be filed with the county board of taxation.

(b) A copy must be served upon the assessor of the municipality in which the property is located or, in the

case of a municipal appeal, served upon the taxpayer.

municipal appeal, served upon the taxpayer.

(d) A copy should be retained by the petitioner.

(e) Any supporting documents attached to the original petition must also be attached to the assessor’s

and municipal clerk’s copies.

4. FILING FEES (Must accompany original petition of appeal)

(a) Assessed Valuation less than $150,000 $ 5.00

1. $ 150,000 or more, but less than $ 500,000 $ 25.00

2. $ 500,000 or more, but less than $ 1,000,000 $ 100.00

3. $1,000,000 or more $ 150.00

(b) Appeal on Classification $ 25.00

(d) Appeal not covered by (a), (b), and (c) $ 25.00

*Property Classifications: 1 – Vacant; 2 – Residential; 3A – Farm (Regular); 3B – Farm (Qualified); 4A – Commercial;

4B – Industrial; 4C – Apartment (five families or more).

No fee is required to file a petition contesting the denial of an application for a:

 veteran or veteran’s surviving spouse/ surviving civil union partner/ surviving domestic partner or

serviceperson’s surviving spouse/ surviving civil union partner/ surviving domestic partner, deduction;

 senior citizen or disabled person or surviving spouse/ surviving civil union partner of a senior citizen or

disabled person, deduction;

 disabled veteran or surviving spouse/ surviving civil union partner/ surviving domestic partner of a disabled

veteran; or

 Regional Efficiency Aid Program (REAP) property tax credit.

Check should be made payable to: County Tax Administrator.

5. PAYMENT OF REAL ESTATE TAXES ON APPEAL

N.J.S.A. 54:3-27 provides that a taxpayer who shall file an appeal from an assessment shall pay to the

collector of the taxing district no less than the total of all taxes and municipal charges due up to and including

the first quarter of the taxes and municipal charges assessed against him for the current year. The county

board may relax the tax payment requirement and fix such terms for payment of the tax as the interests of

justice may require. If the county board of taxation refuses to relax this payment requirement and that

decision is appealed, the Tax Court may hear all issues without remand to the board as the interests of justice

may require.

6. ADJOURNMENTS

No adjournments will be granted except for extraordinary reasons.

7. REPRESENTATION AT HEARING

(a) A taxpayer must be present at the hearing or be represented by an Attorney-at-Law admitted to practice

in the State of New Jersey.

(b) If the petitioner is a business entity, such as a corporation, partnership, LLC, etc., the appeal must be

prosecuted by an Attorney-At-Law admitted to practice in the State of New Jersey.

(over)

INSTRUCTIONS FOR FILING PETITION OF APPEAL (continued)

8. DISCRIMINATION

N.J.S.A. 54:3-22(c) to (f) requires that whenever the county board of taxation finds that the ratio of assessed

value to true value of property under appeal exceeds the upper limit or falls below the lower limit by 15% of the

average ratio for each municipality, the county board of taxation shall revise the assessment by applying the

average ratio to the true value of the property.

9. SUPPORTING PROOF AND PROCEDURES

ONLY THE PROPERTY VALUE CAN BE APPEALED- NOT THE AMOUNT OF TAXES ON THE

PROPERTY

In order to determine the taxable value of your property, you must demonstrate what the market value of your

property was as of October 1 of the preceding (pretax) year. Evidence to support a tax assessment revision

should include, but not be limited by, the following:

(a) APPRAISALS

1. A party relying on expert testimony must provide to the board a written appraisal report for the tax

administrator and each board member and one copy of the report to each opposing party at least seven

calendar days prior to the hearing. If an appraisal is to be used as evidence, the appraiser must be

present to testify to his report.

2. If the municipality is relying on its assessor or a representative of a revaluation company as its expert and

if such testimony involves data and analysis that is not reflected on the property record card, the

municipality must provide to the board for the tax administrator and each board member copies of a written

report reflecting such data and analysis and provide one copy of the report to each opposing party at least

seven calendar days prior to the hearing.

3. The board in its discretion and in the interest of justice may waive the requirements for the submission of

written reports.

4. At the request of the taxpayer-party, the municipality must also provide that party with a copy of the

property record card for the property under appeal at least seven calendar days prior to the

hearing.

(b) COMPARABLE SALES

Not more than five comparable sales shall be submitted to the assessor, clerk and county board of taxation,

not later than seven calendar days prior to the hearing

if not included with the petition of appeal. The

information regarding each comparable sale shall include the block, lot, sale price and deed date.

NOTE: COMPARABLE SALES OF REAL PROPERTY ARE ACCEPTABLE EVIDENCE OF MARKET

VALUE. COMPARABLE ASSESSMENTS ARE UNACCEPTABLE AS EVIDENCE OF VALUE.

An itemized statement showing the amount and source of all income and expenses for the most recently

completed accounting year and for such additional years as the board may request should be attached to the

petition of appeal in the case of income-producing property.

(d) OTHER DATA

Subject to the board’s discretion, you may present other relevant information concerning the property under

appeal, such as photographs, survey, cost data, etc.

10. SIGNATURE AND CERTIFICATION OF SERVICE

The signature of the petitioner or petitioner’s attorney is required on the petition. The Certification of Service

of the copies to the municipal assessor and clerk (or to the taxpayer in the case of a municipal appeal) must

be filled out and signed by the person making service.

11. SETTLEMENTS/STIPULATIONS

A settlement agreed upon between petitioner and respondent must be approved by the county board and

must reflect whether the assessor agrees with the settlement. Proposed stipulations/settlements must be

executed on forms available at the county board of taxation. If the board approves the settlement, it will enter

judgment incorporating the settlement. If the board disapproves the settlement, the board will notify the parties

of the denial and will schedule a hearing for the appeal.

12. PROPERTY CLASSIFICATION

If the appeal involves only the classification of property, for each parcel of property sought to be reclassified

the fee is $25.00. Property classes are defined in N.J.A.C. 18:12-2-2 et seq. and include Classes 1

(Vacant Land); 2 (Residential); 3A (Farm property Regular); 3B (Farm property Qualified); 4A (Commercial);

4B (Industrial); 4C (Apartments); 5A (Railroad Class I); 5B (Railroad Class II); 6A (Personal Property

Telephone); 6B (Machinery, Apparatus or Equipment of Petroleum Refineries); 15A (Public School Property);

15B (Other School Property); 15C (Public Property); 15D (Church and Charitable Property); 15E (Cemeteries

and Graveyards); 15F (Other Exempt).

13. FILING COMPLAINT WITH TAX COURT

The judgment of the county board of taxation may be appealed to the Tax Court of New Jersey by filing a

complaint with the Tax Court Management Office within 45 days from the date of the service of the

judgment (date of mailing). If the assessed value of the property subject to the appeal exceeds $1,000,000,

a taxpayer or taxing district may file a petition of appeal with the county board of taxation or a complaint with

the Tax Court in accordance with amendatory legislation and Tax Court rules. The Tax Court of New Jersey is

located at the Richard J. Hughes Justice Complex, 25 Market Street, Trenton, New Jersey. Mailing address:

PO Box 972, Trenton, NJ 08625-0972. Telephone number: (609) 292-5082.

Introduction

This brochure was developed to assist

taxpayers in preparing for tax appeal hearings.

It is intended as an aid to property owners, but

should not be considered as all-inclusive. The

general information provided is derived from

New Jersey laws governing tax appeals:

N.J.S.A. 54:3 et seq. and 54:4 et seq. and

N.J.A.C. 18:12A et seq.

Property taxes are the result of the local

budget process and may not be appealed but

the property’s assessment may be. A taxpayer

considering an appeal should understand that

he/she must prove that his/her assessed value

is unreasonable compared to a market value

standard. By law, your current assessment is

assumed to be correct. You must overcome

this presumption of correctness to obtain an

assessment change.

What is the basis for my assessment?

An assessment is an opinion of value by a

licensed professional. For an assessed value

to be considered excessive or discriminatory,

it must be proved that the assessment does

not fairly represent one of two standards:

1. True

Market Value Standard

After a revaluation, all assessments in the

municipality must be 100% of true market

value as of October 1 of the previous year.

October 1 pre-tax year is the annual

“assessment date.” All evidence for a tax

appeal should precede the October 1

assessment date, especially property

sales used for comparison.

2. “Common

Level Range” Standard

To explain the common level range you

must consider what happens after a

revaluation in your town is completed.

External factors such as inflation,

recession, appreciation, and depreciation

cause values to increase or decrease at

varying rates. Other factors such as

physical deterioration may change

property values. If assessments are not

adjusted annually, a deviation from 100%

of true market value occurs.

The State Division of Taxation, with local

assessors assisting, annually conducts a

statewide fiscal year sales survey,

investigating most real property transfers. Sale

value is compared to assessed value

individually to determine an average level of

assessment in a municipality. An average ratio

is developed from all bona fide, arm’s length

property sales to represent the assessment

level in your community. In any year, except

the year a revaluation is implemented, the

common level of assessment is the average

ratio of the district in which your property is

situated, and is used by the County Tax Board

to determine the fairness of your assessment.

How do I know if my assessment is fair?

In 1973, the NJ Legislature adopted a

formula known as Chapter 123 to test the

fairness of an assessment. Once the Tax

Board determines a property’s true market

value during an appeal, they are required to

compare true market value to assessed value.

If the ratio of assessed value to true value

exceeds the average ratio by 15%, the

assessment is reduced to the common level.

Example

Director’s Ratio = 85%

Common Level Range = 72.25%-97.75%

True Value = $95000

Assessment = $94000

Ratio = 98.95% ($94000÷$95000)

Judgment = Reduction in assessed value

New Assessment = $80750 ($95000 x 85%)

However, if the assessment falls within this

common level range, no adjustment is made.

Example

Director’s Ratio = 85%

Common Level Range = 72.25%-97.75%

True Value = $95000

Assessment = $90000

Ratio = 94.74% ($90000÷$95000)

Judgment = No change in assessed value

If the assessed value to true value ratio falls

below the common level, the Tax Board must

increase the assessment to the common level.

Example

Director’s Ratio = 85%

Common Level Range = 72.25%-97.75%

True Value = $95000

Assessment = $67000

Ratio = 70.53% ($67000÷$95000)

Judgment = Increase in assessed value

New Assessment = $80750 ($95000 x 85%)

The Chapter 123 test assumes the taxpayer

will supply the Tax Board with sufficient

evidence to determine the true market value of

the property subject to appeal. Appellants

should inquire into their district’s average ratio

before filing a tax appeal. This ratio changes

each October 1 for use in the next tax year.

What is a tax appeal hearing; when may I

appeal; who hears my appeal?

Tax appeals must be filed annually on or

before April 1

or within 45 days of the bulk

mailing of the Assessment Notices; or May 1

where a municipal-wide revaluation or

municipal-wide reassessment has been

implemented. Once filed, a hearing before the

County Tax Board is scheduled. The Tax

Board consists of members (commissioners)

appointed by the Governor. Tax Board

Commissioners primarily hear disputes

involving assessments. Hearings are usually

scheduled during the day, but some Boards

schedule differently. Individual taxpayers may

represent themselves. Business entities other

than sole proprietorships must be represented

by an attorney. The taxing district is the

opposing party represented by the municipal

attorney. The assessor or an appraiser may

appear at the hearing as an expert witness.

Who is an expert witness?

Besides your municipal assessor, an expert

witness is anyone employed as a real estate

appraiser, and designated as such from a

legitimate association of professionals,

according to licensing or certification

requirements of the State of New Jersey. An

expert’s qualifications may be challenged by

the municipal attorney at the hearing.

If you intend to rely on expert testimony at

your hearing, you must supply a copy of the

appraisal report for the assessor and each

County Tax Board member at least 7 days

before the scheduled hearing. The appraiser

who completes the report must be available at

the hearing to testify and to afford the

municipality an opportunity to cross-examine

the witness.

Is a hearing always necessary?

A hearing is always necessary. If the

assessor, municipal attorney, and taxpayer

agree to a settlement or otherwise resolve the

issues, it may not be necessary for you to

attend your hearing. Settlement stipulations

must also be submitted to and approved by

the County Tax Board. Should the Tax Board

disapprove the stipulation, a formal appeal

hearing would then be scheduled.

Will the tax appeal hearing be private?

No. All meetings of the County Board of

Taxation are public meetings.

When are tax appeal hearings held?

Tax appeal hearings are generally held

annually within 3 months of the April 1 or May

1 filing deadline (or between the December 1

filing deadline for added and omitted

assessments and Jan 1.) Because

adjournments are ordinarily denied, you

should make every effort to attend your

hearing. If you miss or do not attend your

hearing without receiving a written notice of

postponement, you may assume the case has

been dismissed “for lack of prosecution”.

Judgments “for lack of prosecution” are final

for the current year and may not be further

appealed to New Jersey Tax Court.

What is good evidence to convince the Tax

Board to reconsider an assessment?

As the appellant, the burden is on you to

prove that your assessment is in error,

unreasonable, excessive, or discriminatory.

You must suggest a more appropriate value

by showing the Tax Board the market value of

the property as of October 1 of the pretax

year. To proceed with an appeal, all taxes and

municipal charges up to and including the first

quarter of the tax year must be paid.

The taxpayer must be persuasive and

present credible evidence. Credible evidence

is supported by fact, not assumptions or

beliefs. Photographs of both the subject

property (the property under appeal) and

comparable properties are useful in illustrating

your argument. Factual evidence concerning

special circumstances is necessary. For

example, if the property cannot be further

developed, e.g. conservation restriction,

supporting evidence must be provided. In the

context of an appeal, taxpayers can review

Property Record Cards which are available at

the local tax office.

The most credible evidence is recent

comparable sales of other properties of a

similar type in your neighborhood. When using

comparable sales, a listing of 3 to 5 sales

should be attached to your appeal at the time

of filing. Your assessor and County Tax Board

Commissioners must receive copies of your

comparables at least 7 days before your

hearing for them to be discussed. Sales ratio

forms, called SR-1A’s, (available at the County

Tax Board) and deeds (available at the County

Clerk’s office) are public records and can be

used to identify comparable sales and their

significant characteristics. Comparable means

that most of the characteristics of your

property and the neighboring properties sold

are similar. Be able to give full property

descriptions and be knowledgeable of the

conditions, including financing, of the cited

sales. Some characteristics that would make a

property comparable are: recent sale price,

similar square footage of living area measured

from the exterior, similar lot size or acreage,

proximity to your property, the same zoning

use (e.g. duplex in a duplex zone), and similar

age, construction and style of structure.

If I recently bought my property, is this

purchase price considered?

Yes, but it does not dictate a change in

assessment. Uniformity of treatment requires

that value adjustments not be made simply

due to a recent sales price. The subject

property’s sales price may not necessarily be

conclusive evidence of true market value, e.g.

foreclosure or estate sale, and is not binding

upon the Tax Board. The circumstances

surrounding a sale are always important.

Are there special rules for commercial

properties?

Yes. Owners of rental income properties

must supply an income statement when filing

an appeal on special forms provided by the

Assessor. Net income generated by a property

has a direct bearing on the ability to market

the property, and therefore its value. This

evidence may be used in arguing both sides of

an appeal.

An appeal by a business entity, other than a

sole proprietor, e.g. partnership, corporation,

LLC, must be prosecuted by an attorney

admitted to practice law in New Jersey.

When will I be notified of the Tax Board’s

judgment?

By law, the Tax Board must hear and

determine all appeals within 3 months of the

last day for filing appeals, unless the Director

of the Taxation Division grants an extension.

Judgments are issued shortly thereafter.

May I appeal the Tax Board judgment?

If you are dissatisfied with the judgment of

the Tax Board, you have 45 days from the

date your judgment was mailed to file a further

appeal with the Tax Court of New Jersey. If

your property is assessed for more than

$1,000,000 you may file directly with the State

Tax Court by April 1

annually; 45 days from

date of bulk mailing of Assessment Notices,

whichever is later; May 1

if in a revalued

district.

Summary:

A taxpayer filing an appeal should consider:

1. What was the market value of my property

on the preceding October 1, the statutory

assessment date?

2. Can I support my opinion of market value

with credible evidence?

3. If a reassessment/revaluation was applied

in the current tax year, is my property

assessed in excess of its market value?

4. If a revaluation/reassessment was not

implemented, does my assessment

exceed market value or does the ratio of

my property’s assessed value to its market

value exceed the upper limit of the

common level range?

Deadlines to Remember:

1. Tax appeals are on assessments only,

not taxes, and must be filed

by April 1

of tax year; or 45 days from date of

bulk mailing of Assessment Notices,

whichever is later; May 1

of tax year if

revalued or reassessed; or (December

1st for ADDED and OMITTED

ASSESSMENTS).

2. All evidence must be submitted to the

Assessor and Tax Board at least 7 days

prior to the hearing.

Filing Fees:

Assessed valuation less than $150,000: $ 5

$150,000 but less than $500,000: $ 25

$500,000 but less than $1,000,000: $100

$1,000,000 or more: $150

Property Classification: $ 25

No fee is required to contest denial of

Deduction for Senior Citizens/Disabled

Persons or their Surviving Spouses; Veterans,

Surviving Spouses of Veterans or

Servicepersons; an Exemption for Disabled

Veterans or Surviving Spouses of such

Veterans; or REAP (Regional Efficiency Aid

Program) credits/benefits.

A GUIDE TO

TAX APPEAL

HEARINGS

Rev. 1/10 www.state.nj.us/treasury/taxation/

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