Free Local Property Complaint Packet - New Jersey

Dear Taxpayer: PLEASE BE SURE THAT YOU HAVE ENCLOSED ALL OF THE FOLLOWING DOCUMENTS: 1. CIVIL ACTION COMPLAINT FORM - Must be completely filled out and signed. NOTE - In a Tax Court complaint where the taxpayer is the plaintiff, the proper defendant is the municipality. LOCAL PROPERTY TAX CASE INFORMATION STATEMENT - If your complaint includes more than one contiguous property, you must complete a separate case information statement for each property. PROOF OF SERVICE - The proof of service form is sent to the Tax Court Management Office only. In this form, you certify that you delivered, personally or by ordinary mail, a copy of your complaint to the Assessor, Clerk and County Board of Taxation. COPY OF THE COUNTY BOARD OF TAXATION JUDGMENT - If your complaint includes more than one contiguous property, you must attach a separate county board of taxation judgment for each separately assessed property. A separate complaint must be filed for each tax year for each separately assessed property. See Rule 8:3-1(c) for exceptions. If an assessment is over $750,000, a copy of the Notice of Assessment card or tax bill must be attached to the complaint for each separately assessed property. CORRECT FILING FEE - Be sure to enclose the correct filing fee (payable to the Treasurer, State of New Jersey) with the complaint. See Tax Court Rule 8:12 in the booklet entitled Rules Governing the Tax Court, Part VIII. Your complaint will not be processed until you submit the correct filing fee.

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Shortly after your complaint has been docketed, you will receive a Case Management Notice. The Case Management Notice will contain the docket number assigned to your complaint, important information about dates for completion of discovery, the anticipated month and year of your trial, as well as the name of the case manager to contact should you have any questions. For cases assigned to the STANDARD TRACK, please note that you should not file the Mandatory Settlement Conference Report with your complaint. Your Case Management Notice will also contain important information about the month and year during which the Mandatory Settlement Conference is to be held. You must participate in the Mandatory Settlement Conference and complete the Mandatory Settlement Conference Report at that time.

Please see the Rules Governing the Tax Court, Part VIII for further information on the requirements for local property tax cases.

Revised 09/2008, CN 10341-English, Taxpayer Local Property Complaint Packet Revised 09/2008, CN 11003-English ­ Taxpayer Local Property Tax Complaint

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NOTE: 1. The use of this printed complaint form is optional. If another form is used, it must set forth the claim for relief and the facts on which the claim is based. The form of the complaint shall conform to the rules of court. The wording in this sample form may be modified to conform to the claim made and relief sought in a particular case. However, the applicable Local Property Tax Case Information Statement (CIS-LP) must be attached to the face of the complaint. If the complaint contests the assessments of condominium units, the complaint will consist of the following: a single case information statement (not one for each separate condominium unit), to which is attached the condominium schedule in the form required by the Court, both of which shall be attached to the face of the complaint. A local property tax assessment complaint for review of the action of the County Board of Taxation must be received in the Tax Court Management Office within the 45 day time period provided by the rules of court, together with the proof of service as required and with the correct filing fee. If the assessment exceeds $750,000 and the complaint is for direct review of the assessment by the Tax Court, the complaint must be received in the Tax Court Management Office on or before April 1 of the tax year. In a taxing district where a municipal-wide revaluation or a municipal-wide reassessment has been implemented, complaints that qualify for direct review of the assessment by the Tax Court must be filed on or before May 1 of the tax year. 4. If the complaint seeks review of the judgment of the county board of taxation, the proper defendant is the municipality, not the county board of taxation or the municipal assessor. If the complaint is a direct appeal to the Tax Court, a copy of the Notice of Assessment card or tax bill must be attached. A tenant who is entitled to file a complaint to contest a local property tax assessment shall state whether the tenant has the authorization of the owner to file the complaint. The tenant shall serve a copy of the complaint on the record owner of the property in accordance with Rule 8:5-3(a)(8).

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Revised 09/2008, CN 10341-English, Taxpayer Local Property Complaint Packet Revised 09/2008, CN 11003-English ­ Taxpayer Local Property Tax Complaint

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Print All Forms

Clear All Forms

Tax Court of New Jersey
Case Information Statement (CIS-LP)
INSTRUCTIONS: TO BE ATTACHED TO FACE OF COMPLAINT (TYPE OR PRINT) Attorney Name (List your information if you are not represented by an attorney) Street City State Zip Telephone Number

PART A. PLEASE CHECK ONE OF THE FOLLOWING CASE TYPES AND THE FILING FEE
Direct Appeal Appeal from County Tax Board Judgment Correction of Error Exemption Added or Omitted Assessment Farmland Qualification Farmland Rollback Other

In order to proceed in the Small Claims Division, the property at issue must be a (check one) class 2 property (1-4 family residence) or a class 3A farm residence Filing Fee Submitted $ Check / other Attorney Charge Account #

PART B. FILL IN THE FOLLOWING FOR ALL CASES
1. Plaintiff 2. County 3. Assessment year(s) in contest 4. Property Address 5. Property Type (check one) Industrial 1-4 Family Residence (class 2) Farm Residence (class 3A) Commercial Vacant land used as part of a 1-4 family residence 6. Is plaintiff the Owner 7. Is an exemption claimed? Yes Tenant No Other Type Multi-Unit Residential (over 4 Units) Vacant Land Farmland Other Block Defendant Lot Unit

If more than one assessed property is included in the complaint, are they contiguous and in common ownership? Yes No Attach individual Case Information Statements for each separately assessed parcel. If multiple condominium units, attach the Condominium / Multiple Assessment Schedule.

Revised 09/2008, CN 10341-English, Taxpayer Local Property Complaint Packet Revised 09/2008, CN 11004-English, (CIS-LP)

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PART C. FILL IN THE FOLLOWING FOR ALL CASE TYPES EXCEPT FARMLAND ROLLBACK
Assessment for the year set forth in No. 3 above Land Exemption Total Original Assessment $ $ $ $ County Tax Board Assessment $ Land $ Improvements Exemption $ $

Improvements

$0.00

Total

$0.00

PART D. FILL IN THE FOLLOWING ONLY FOR FARMLAND ROLLBACK
Year Non Qualified Assessed Value Qualified Assessed Value Assessment Subject to Rollback

$ $ $ PART E. FILL IN THE FOLLOWING:

$ $ $

$ $ $

FOR ADDED ASSESSMENT ONLY
Said property is the subject of an added assessment for the assessment year Improvements for Original Assessment $ $ Improvements for as follows: County Tax Board Judgment $ $

Prorated Assmt. months

Prorated Assmt.

months

FOR OMITTED OR OMITTED/ADDED ASSESSMENT ONLY
Said property is the subject of an added assessment for the assessment year Land Original Assessment $ $ $ as follows: County Tax Board Judgment $ Land $ Improvements Prorated Assmt. for $ months Yes No

Improvements Prorated Assmt. for months

Do you or your client have any needs under the Americans with Disabilities Act? If yes, please identify any requirements or accommodations you may require.

Will an interpreter be needed?

Yes

No

If yes, for what language

PLEASE NOTE: Only an interpreter registered with the Administrative Office of the Courts may be used during a court proceeding.

Make Filing Fee checks payable to: Treasurer, State of New Jersey

Revised 09/2008, CN 10341-English, Taxpayer Local Property Complaint Packet Revised 09/2008, CN 11004-English, (CIS-LP)

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Name and Address of Attorney (List your information if you are not represented by an attorney)

Telephone Number

Plaintiff, v. Defendant.

Tax Court of New Jersey Docket No.

Civil Action Taxpayer Complaint
(Local Property Tax)

1. Plaintiff is the taxpayer of the property shown on the local property tax case information statement(s) attached to the face of the complaint. County Board of Taxation with respect to the 2. Plaintiff contests the action of the 0 assessment(s), or the assessment(s) if a direct appeal, on the ground that the assessment(s) is/are in excess of the true or assessable value of the property. separately assessed parcel(s). (If the assessment of more than one 3. This complaint pertains to separately assessed parcel is contested, each will be considered as a separate count of this complaint, and each must be shown on a separate local property tax case information statement attached to this complaint, except for condominium units. See note 2). 4. Are any prior years pending in the Tax Court for the same property? If yes, list assessment year(s). 5. Additional allegations, if any, are set forth in the attached Rider. Yes No

Wherefore, Plaintiff demands judgment reducing the said assessment(s) to the correct assessable value of the said property and such other relief as may be appropriate.

Date

Signature of Plaintiff or Attorney for Plaintiff

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Name and Address of Attorney (List your information if you are not represented by an attorney)

Telephone Number

Additional Information Sheet
Tax Court of New Jersey Docket No.

Plaintiff, v. Defendant.

(Local Property Tax)

Civil Action Complaint

Revised 09/2008, CN 10341-English, Taxpayer Local Property Complaint Packet Revised 9/2008, CN 10330-English - Additional Information

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PROOF OF SERVICE - A COPY OF YOUR COMPLAINT MUST BE SERVED ON THE CLERK AND ASSESSOR OF THE TAXING DISTRICT AND THE ADMINISTRATOR OF THE COUNTY BOARD OF TAXATION.

ALL THREE MUST BE SERVED.
1. On , I, the undersigned, served on the Clerk of (taxing district), or

the person in charge of the office, personally OR by ordinary mail in accordance with Rule 8:5-4 (strike one out), a copy of the within complaint. 2. On , I, the undersigned, served on the Assessor of (taxing district),

or the person in charge of the office, personally OR by ordinary mail in accordance with Rule 8:5-4 (strike one out), a copy of the within complaint. 3. On , I, the undersigned, served on the Administrator of the County Board of Taxation, or the person in charge of the office, personally OR by ordinary mail in accordance with Rule 8:5-4 (strike one out), a copy of the within complaint.

I certify that the foregoing statements made by me are true. I am aware that if any of the foregoing statements made by me are willfully false, I am subject to punishment.

Date

Signature

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