REAL ESTATE TAX APPEALS: A PRIMER

Transcription

1 c REAL ESTATE TAX APPEALS: A PRIMER Moderator/Speaker Robert F. Giancaterino, Esq. Featuring Honorable Vito L. Bianco, JTC (Morristown) Speakers Thomas S. Dolan, Esq. William T. Rogers, III, Esq. S214.16

2 2016 New Jersey State Bar Association. All rights reserved. Any copying of material herein, in whole or in part, and by any means without written permission is prohibited. Requests for such permission should be sent to NJICLE, a Division of the New Jersey State Bar Association, New Jersey Law Center, One Constitution Square, New Brunswick, New Jersey

3 Table of Contents Page Title 18, Chapter 12A County Boards of Taxation 1 County Boards of Taxation 41 County Board Form of Petition (w/ Instructions) 41 County Board Comparable Sales Analysis Form (w/ Instructions) 45 Tax Court Judges Directory 49 Tax Court Forms 51 CIS 51 Taxpayer Complaint 53 Additional Information Sheet 54 Proof of Service 55 Mandatory Settlement Conference Report 57 Form of Appraisal Report Permitted for Mandatory Settlement Conference 58 Correction of Errors 59 Case Information Statement 59 Correction of Errors Complaint 61 Proof of Service 63 County Equalization Table Complaint 65 Application for Judgment Pursuant to N.J.S. A. 54:3-26 (County Board Freeze Act) 69 Application for Judgment Pursuant to N.J.S.A. 54:51A-8 (Tax Court Freeze Act) 70 Trial Information Sheet 71 Condominium Schedule 72 Stipulation of Settlements 73 Conventional Property Tax Appeal 73 Added/Added Omitted 77 Exemption 81 Farmland Rollback 85 ecourts: Tax Court Help System 87 Notice to the Bar Mandatory Electronic Filing in Tax Court 101 Tax Court Rules Handbook 103 Brochure: A Guide to Tax Appeal Hearings 125 Exemption Forms 127 Initial Statement of Organization Claiming Property Tax Exemption 127 Further Statement of Organization Claiming Property Tax Exemption 129 Five Year Abatement Application 131

4 Chapter Explanation and Examples 134 Chapter 123 Ratios for Revalued Districts Page Eight Formula 173 Categories for Non-Usable Deed Transactions, New Jersey Administrative Code 179 Tax Court Small Claims Handbook 183 Interrogatories 195 Tax Court Standard Interrogatives to Be Served on Taxpayer 195 Standard Interrogatives to Be Served on Taxpayer for an Exemption Case 199 Standard Interrogatives to Be Served on Taxpayer in a Farmland Assessment Case 201 Standard Interrogatives to Be Served on Municipality 205 Standard Interrogatives to Be Served on Municipality in an Exemption Case 207 Standard Interrogatives to Be Served on Municipality in a Farmland Assessment Case 209 Statutes 211 N.J.S.A. 2B:13-1 Establishment of the Tax Court 211 N.J.S.A. 2B:13-2 The Jurisdiction of the Tax Court 212 N.J.S.A. 2B:13-3 Tax Court: Hearing and Determination of Cases, Legal and Equitable Relief, Practice and Procedure, Decisions 213 N.J.S.A. 54:4-23 Date of Assessment; Duty of Assessor; Determination of Taxable Value 214 N.J.S.A. 54: Material Depreciation of Structure Between October1, and January 1; Determination of Value ( Sandy Rule ) 216 N.J.S.A. 54:4:63.1 to 11a Added Assessment of Real Estate 217 N.J.S.A. 54:4:63.12 to 30 Assessment of Omitted Property 229 N.J.S.A. 54:3-21 to 27.3 County Boards of Taxation: Appeals 249 N.J.S.A. 54:51A-1 to 12 Appeals to Tax Court: Real Property Tax Cases 269 N.J.S.A. 54:4-3.6 Exemption of Property of Nonprofit Organization 282 N.J.S.A. 54:4-34 Chapter N.J.S.A. 54:4-3.3 Exemption of Public Property 286 N.J.S.A. 54:51A-7 Correction of Errors 288 N.J.S.A. 54:51A-8 Tax Court Freeze Act 289 N.J.S.A. 54: Value of Land Actively Devoted to Agricultural or Horticultural Use 290 N.J.S.A. 54: Land Deemed in Agricultural Use 291 N.J.S.A. 54: Roll-Back Taxes; Determination of Amounts 294

5 N.J.S.A. 54:1-104 Real Property Assessment Demonstration Program 296 Changes to Tax Court Filing Fees 299 Proposed Legislation Concerning the Property Tax Status of Certain Nonprofit Hospitals S Handbook for New Jersey Assessors (Updates and Table of Contents) 311 Handbook for County Boards of Taxation (Table of Contents) 353 Internet Resources 371 NJACTB 371 Division of Taxation Chapter Division of Taxation General Tax Rates 377 Changes to Farmland Assessment in List of Municipalities With Revaluations, Reassessments, or Compliance Plans in About the Panelists 391