Free Taxpayer Complaint - Local Property Tax - New Jersey

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Tax Court of New Jersey Docket No.
Plaintiff, v.

Civil Action Taxpayer Complaint
(Local Property Tax)

Defendant.

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 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

Revised 1/2010, 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. 2. 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. 3. 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. A local property tax appeal that is not an added or omitted assessment and exceeds $1,000,000 or a local property tax appeal that is an added or omitted assessment and exceeds $750,000 may be filed directly with 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. 5. 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. 6. 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). Please note:
Rule 1:38-7(b) requires attorneys and self-represented litigants to redact (remove) confidential personal identifiers from all documents prior to filing, unless required by statute, court rule, administrative directive or court order. Rule 1:38-7(a) defines a confidential personal identifier as a Social Security number, driver's license number, vehicle plate number, insurance policy number, active financial account number, or active credit card number. An active financial account number may be identified by the last four digits when the account is the subject of litigation and cannot otherwise be identified. It is not the responsibility of court staff to redact (remove) confidential personal identifiers when included in pleadings or other documents submitted to the court.

Revised 1/2010, CN 11003-English ­ Taxpayer Local Property Tax Complaint

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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

Revised 1/2010, CN 11003-English ­ Taxpayer Local Property Tax Complaint

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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.

2.

3.

4.

5.

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 1/2010, CN 11003-English ­ Taxpayer Local Property Tax Complaint

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