Form A-1 "Petition of Appeal" - New Jersey

What Is Form A-1?

This is a legal form that was released by the New Jersey Department of the Treasury - a government authority operating within New Jersey. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on September 1, 2018;
  • The latest edition provided by the New Jersey Department of the Treasury;
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  • Fill out the form in our online filing application.

Download a fillable version of Form A-1 by clicking the link below or browse more documents and templates provided by the New Jersey Department of the Treasury.

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Download Form A-1 "Petition of Appeal" - New Jersey

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Form A-1 (12-20)
PETITION OF APPEAL
Appeal Number
________________________
COUNTY BOARD OF TAXATION
Filed
Tax Year ______
Property Class
Check/Cash
NAME OF PETITIONER
Checked
Last Name, First Name
MAILING ADDRESS ___________________________________________
Daytime Telephone No. : (
)
____________________________________________________________
E-mail Address
___________________________________
BLOCK
LOT
QUALIFIER
Lot Size _____________________________
MUNICIPALITY
Property Street Address / Location
Name, address and telephone number of person or attorney to be notified of hearing date and judgment:
SECTION I
APPEAL OF REAL PROPERTY VALUATION
(SEE INSTRUCTION SHEET FOR FILING FEES AND DEADLINE DATE)
CURRENT ASSESSMENT
REQUESTED ASSESSMENT
Land
$
Land
$
Bldg/Improvement $
Bldg/Improvement $
Abatement
$
Abatement
$
(If any)
(If any)
Total
$
Total
$
Purchase Price $
Date of Purchase
Tax Court Pending:
YES
NO
REASON FOR APPEAL: ___________________________________________________________
_
_________________
SECTION II
COMPARABLE SALES (See Instruction #9A)
Block/Lot/Qualifier
Property Street Address / Location
Sale Price
Sale/Deed Date
1.
$
2.
$
3.
$
4.
$
5.
$
SECTION III
APPEAL FOR DENIAL OF: (See Instruction #4, “Filing Fees”)
Attach Copy of Denial Notice for Section III Deductions, Classifications and Exemptions
100% Disabled Veteran Exemption for 100 % Disabled
for Veteran or Surviving
Veteran's Property Tax Deduction
Veteran or Surviving Spouse or Surviving Civil Union
Spouse or Surviving Civil Union Partner or Surviving
Partner or Surviving Domestic Partner of 100%
Domestic Partner of Veteran/Serviceperson
Disabled Veteran
for
Senior Citizen/Disabled Person Property Tax Deduction
Farmland Assessment Classification
Senior Citizen/Disabled Person or Surviving Spouse or
Surviving Civil Union Partner of Senior Citizen/Disabled Person
Abatement or Exemption - Religious, Charitable, etc.
=================================================================================================================================================================
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. Petitioner certifies that a copy of this appeal (and attachments, if any) has been served upon the Assessor and Clerk
of the municipality where this property is located. Petitioner certifies that the foregoing statement is true and is aware that if the
foregoing statement is willfully false, he/she is subject to punishment.
____
__________
__
_____________________________________________
Date
Original Signature of Petitioner or Attorney for Petitioner
This form is prescribed by the Director, Division of Taxation, as required by law, and may not be altered without the approval of the Director.
Reproduction of form is permitted provided it is the same content and format.
Form A-1 (12-20)
PETITION OF APPEAL
Appeal Number
________________________
COUNTY BOARD OF TAXATION
Filed
Tax Year ______
Property Class
Check/Cash
NAME OF PETITIONER
Checked
Last Name, First Name
MAILING ADDRESS ___________________________________________
Daytime Telephone No. : (
)
____________________________________________________________
E-mail Address
___________________________________
BLOCK
LOT
QUALIFIER
Lot Size _____________________________
MUNICIPALITY
Property Street Address / Location
Name, address and telephone number of person or attorney to be notified of hearing date and judgment:
SECTION I
APPEAL OF REAL PROPERTY VALUATION
(SEE INSTRUCTION SHEET FOR FILING FEES AND DEADLINE DATE)
CURRENT ASSESSMENT
REQUESTED ASSESSMENT
Land
$
Land
$
Bldg/Improvement $
Bldg/Improvement $
Abatement
$
Abatement
$
(If any)
(If any)
Total
$
Total
$
Purchase Price $
Date of Purchase
Tax Court Pending:
YES
NO
REASON FOR APPEAL: ___________________________________________________________
_
_________________
SECTION II
COMPARABLE SALES (See Instruction #9A)
Block/Lot/Qualifier
Property Street Address / Location
Sale Price
Sale/Deed Date
1.
$
2.
$
3.
$
4.
$
5.
$
SECTION III
APPEAL FOR DENIAL OF: (See Instruction #4, “Filing Fees”)
Attach Copy of Denial Notice for Section III Deductions, Classifications and Exemptions
100% Disabled Veteran Exemption for 100 % Disabled
for Veteran or Surviving
Veteran's Property Tax Deduction
Veteran or Surviving Spouse or Surviving Civil Union
Spouse or Surviving Civil Union Partner or Surviving
Partner or Surviving Domestic Partner of 100%
Domestic Partner of Veteran/Serviceperson
Disabled Veteran
for
Senior Citizen/Disabled Person Property Tax Deduction
Farmland Assessment Classification
Senior Citizen/Disabled Person or Surviving Spouse or
Surviving Civil Union Partner of Senior Citizen/Disabled Person
Abatement or Exemption - Religious, Charitable, etc.
=================================================================================================================================================================
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. Petitioner certifies that a copy of this appeal (and attachments, if any) has been served upon the Assessor and Clerk
of the municipality where this property is located. Petitioner certifies that the foregoing statement is true and is aware that if the
foregoing statement is willfully false, he/she is subject to punishment.
____
__________
__
_____________________________________________
Date
Original Signature of Petitioner or Attorney for Petitioner
This form is prescribed by the Director, Division of Taxation, as required by law, and may not be altered without the approval of the Director.
Reproduction of form is permitted provided it is the same content and format.
Form A-1 (12-20)
_____________ COUNTY BOARD OF TAXATION
INSTRUCTIONS FOR FILING PETITION OF APPEAL
1.
FILING DATE
(a)
Appeals must be received (not just 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.
BURLINGTON, MONMOUTH, AND GLOUCESTER COUNTY RESIDENTS ONLY – Filing dates for Burlington, Monmouth, and Gloucester County
Tax Board appeals have changed. The appeal deadline for these counties only is on or before January 15 or 45 days from the date the bulk mailing
of Notification of Assessment is completed in the taxing district, whichever is later. Please visit the respective board’s website or call the Burlington,
Monmouth, or Gloucester County Tax Boards for more information.
(b)
A taxpayer has 45 days to file an appeal upon issuance of Notification of Change of Assessment.
If the subject property is in a taxing district where a municipal-wide revaluation or municipal-wide reassessment was implemented, appeals must be
received (not just 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 a legal holiday, the last day is extended to the next business day.
(c)
An appeal received after the close of business hours on the respective filing deadline date is untimely filed and will result in dismissal of the appeal
for lateness.
2. SEPARATE APPEALS
Separate appeals must be filed for each taxed parcel unless the county tax board 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.
(c)
A copy must be served upon the clerk of the municipality in which the property is located or, in the case of a 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
(c)
Appeal on Valuation and Classification
Sum of (a) and (b)
(d)
Appeal not covered by (a), (b), and (c)
$ 25.00
Check should be made payable to: County Tax Administrator. Fees are non-refundable.
Property Classifications N.J.A.C. 18:12-2.2
1 – Vacant
4B – Industrial
15B – Other School Property
2 – Residential
4C – Apartments (5 or more families)
15C – Public Property
3A – Farm (Regular)
6A – Personal Property (Telephone)
15D – Church Charitable Property
3B – Farm (Qualified)
6B – Machinery, Apparatus or Equipment of Petroleum Refineries
15E – Cemeteries and Graveyards
4A – Commercial
15A – Public School Property
15F – Other Exempt Properties
No fee is required to file a petition contesting the denial of an application for a:
deduction for 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 for senior citizen or disabled person or surviving spouse/ surviving civil union partner of a senior citizen or disabled person;
5.
PAYMENT OF REAL ESTATE TAXES ON APPEAL
N.J.S.A. 54:3-27 provides that a taxpayer who files an appeal from an assessment must 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 State 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 legal entity, such as a corporation, partnership, LLC, trust etc., the appeal must be prosecuted by an Attorney-At-Law
admitted to practice in the State of New Jersey, unless the subject property’s prior year taxes were less than $25,000, in which case the
petitioner can appear in his, her, or its own behalf.
(over)
This form is prescribed by the Director, Division of Taxation, as required by law, and may not be altered without the approval of the
Director. Reproduction of form is permitted provided it is the same content and format.
Form A-1 (12-20)
INSTRUCTIONS FOR FILING PETITION OF APPEAL (continued)
8. DISCRIMINATION
N.J.S.A. 54:3-22(c) to (e) 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. The taxable value of the property as improved is its market value multiplied by the average ratio for your municipality, except that, if the
average ratio exceeds 100% then the taxable value is the same as the property's market value. The average ratio for your municipality is listed by tax year
for every municipality by county at:
http://www.state.nj.us/treasury/taxation/lpt/chapter123.shtml
(a) 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.
(b) STATEMENT ACCOMPANYING PETITION OF APPEAL FOR INCOME-PRODUCING PROPERTY
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.
(c) 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.
(d) 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.
10. SIGNATURE
The signature of the petitioner or petitioner’s attorney is required on the petition.
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. 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 directly
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) 815-2922, press option 1.
13. FREEZE ACT
As per N.J.S.A. 54:3-26, if no further appeal is taken to the Tax Court the judgment of the county board is “frozen”, i.e., conclusive and binding on the
assessor and taxing district for the assessment year and for the next two succeeding years, unless there are significant changes in property value via
added assessment, municipal wide revaluation, etc. The property owner may end the “freeze” by filing another appeal.
This form is prescribed by the Director, Division of Taxation, as required by law, and may not be altered without the approval of the
Director. Reproduction of form is permitted provided it is the same content and format.
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