Fillable Form Aa-1 - Added/omitted Petition Of Appeal (Page 2 of 3) in pdf

Form AA-1 (3-13)

__________________COUNTY BOARD OF TAXATION

INSTRUCTIONS FOR FILING PETITION OF APPEAL OF AN ADDED OR OMITTED ASSESSMENT

FILING DATE

Your appeal must be received (not postmarked) by the county board of taxation on or before December 1 of the tax

year, or thirty (30) days from the date the collector completes the bulk mailing of tax bills for added or omitted

assessments, whichever is later. An appeal received after the close of business hours on December 1 is untimely

filed and will result in dismissal of the appeal. 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.

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).

FILING OF PETITION

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

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

event of a municipal appeal, served upon the taxpayer.

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

municipal appeal, served upon the taxpayer.

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

and municipal clerk’s copies.

FILING FEES (Must accompany original petition of appeal)

(a) Prorated 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

Sum of (a) and (b)

(d) Appeal not covered by (a),(b), or (c)

$ 25.00

Check should be made payable to: County Tax Administrator.

Fees are non-refundable.

ADJOURNMENTS

No adjournments will be granted except for extraordinary reasons.

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.

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 as determined by the hearing body.

SUPPORTING PROOF AND PROCEDURES

If you are appealing the value of an Added Assessment, you will be required, at the time of the hearing, to present

evidence from which the board of taxation can determine the market value of the entire property under appeal

including new improvements as of the first of the month following completion of the new improvements. The Added

Assessment should reflect the difference between the assessed value of the property as of October 1 of the pretax

year and the taxable value of the property as improved. This added value is then prorated for the number of full

months remaining in the tax year following completion.

Form Aa-1 - Added/omitted Petition Of Appeal Page 2

Related Articles

Related forms

Related Categories