Yesterday the Senate Budget Committee released S-2387, which extends the statutory deadline to file a property tax appeal from May 1 to July 1 and provides the County Board of Taxation until September 30 to render a decision on a tax appeal. The deadline extension 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 extending property tax appeals to the later of May 1 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 and April 6 maintaining that the statutory deadline to file a property tax appeal extends to the later of May 1 or the expiration of Executive Order 103.
The League supports S-2387 as it provides a firm date for tax appeals that are currently uncertain due to the Chief Justice’s order. Having uncertainty on when appeals will be heard just adds another layer of fiscal uncertainty municipalities are facing in response to the loss of revenue and increased expenses as a result of COVID-19.
Contact: Lori Buckelew, Senior Legislative Analyst, firstname.lastname@example.org, 609-695-3481 x112.