N.J. Admin. Code § 18:12A-1.7

Current through Register Vol. 56, No. 24, December 18, 2024

Section 18:12A-1.7 - Filing fees

(a) A filing fee in the amount determined by N.J.S.A. 54:3-21.3 must accompany each petition of appeal filed by the taxpayer and shall be computed on the basis of the total assessment including both lands and improvements, if any.

(b) The filing fee for added assessment appeals shall be based upon the apportioned valuation indicated on the tax list and duplicate as the prorated assessment.

(c) No filing fee shall be required to contest the denial of an application for:

1. A veteran's property tax deduction;

2. A property tax deduction for the surviving spouse or civil union partner of a veteran;

3. A property tax deduction for persons of the age of 65 or more years, or less than 65 years of age who are permanently and totally disabled and certain surviving spouses or civil union partners age 55 or more years; or

4. An exemption of a 100 percent permanently disabled veteran or surviving spouse or civil union partner of a disabled veteran.

(d) Where an appeal involves assessments of more than one property, separate petitions of appeal shall be filed for each property separately assessed unless prior permission has been obtained from the county board of taxation to file a Multiple Appeal Schedule and a separate fee shall be paid for each property for which an appeal has been filed. Where permission is granted pursuant to N.J.A.C. 18:12A-1.6 for the filing of one petition for appeals involving more than one property the filing fee payable shall be an amount equal to the amount that would have been payable had individual petitions been filed separately for each parcel of property.

N.J. Admin. Code § 18:12A-1.7

Amended by 49 N.J.R. 271(a), effective 2/6/2017