Yesterday both the Assembly and Senate unanimously approved A-4157/S-2387, which extends the statutory deadline to file a property tax appeal from May 1, 2020 to July 1, 2020 and provides the County Board of Taxation until September 30, 2020 to render a decision on a tax appeal. The deadline only applies for this year’s tax appeals and does not apply to tax appeals in counties operating under the Gloucester County Pilot Program or the Monmouth County Demonstration Program.
In response to COVID-19, NJ Supreme Court Chief Justice Rabner issued an order on March 19, 2020 extending property tax appeals to the later of May 1, 2020 or 30 days following the Governor’s determination that the state of emergency under Executive Order 103 has ended. Chief Justice Rabner issued two more orders on March 27, 2020 and April 6, 2020 maintaining that the statutory deadline to file a property tax appeal extends to the later of May 1, 2020 or the expiration of Executive Order 103.
The League supports this legislation as it provides a firm date for tax appeals in 2020 and alleviates the uncertainty created by the Chief Justice’s order and the Governor’s executive order. Having uncertainty on when appeals will be heard just adds another layer of fiscal uncertainty for municipalities facing the loss of revenue and increased expenses as a result of COVID-19.
Contact: Lori Buckelew, Senior Legislative Analyst, lbuckelew@njlm.org, 609-695-3481 x112.