A4667

An Act concerning the fees to be paid upon the filing of a property tax assessment appeal and amending P.L.1947, c.93.

Be It Enacted by the Senate and General Assembly of the State of New Jersey:

1. Section 1 of P.L.1947, c.93 (C.54:3-21.3) is amended to read as follows:

1. Upon the filing of a petition of appeal by any taxpayer with the county board of taxation in any county pursuant to [section 54:3-21 of the Revised Statutes] R.S.54:3-21, such taxpayer or the person acting on his behalf shall pay to the county treasurer, through the county tax administrator, a fee for each such petition according to the following schedule:

(a) If the assessed valuation of the property under appeal is:

Less than [$150,000.00] $150,000, the fee shall be [$5.00] $25;

[$150,000.00] $150,000 or more but less than [$500,000.00] $500,000, the fee shall be [$25.00] $75;

[$500,000.00] $500,000 or more but less than [$1,000,000.00] $1,000,000, the fee shall be [$100.00] $150;

[$1,000,000.00] $1,0000,000 or more, the fee shall be [$150.00] $200.

(b) When the appeal shall involve only the classification of property, for each parcel of property sought to be reclassified the fee shall be [$25.00] $75.

(c) When the appeal shall involve both the assessed valuation of property and the classification of property, the fees shall be according to the provisions of (a) and (b) of this section.

(d) When the appeal shall involve a matter not covered by (a), (b) or (c), the full fee to be paid shall be [$25.00] $75.

(e) No filing fee shall be required hereunder to contest the denial of an application for a veteran's or veteran's widow's deduction under section 11 of P.L.1963, c. 171 (C. 54:4-8.20), for a senior citizen's or disabled person's deduction under section 10 of P.L.1963, c. 172 (C. 54:4-89), or for a homestead exemption under P.L.1976, c. 72 (C. 54:4-3.80 et seq.).

Each county tax administrator shall be liable for all such fees paid into his hands and he shall pay over all such fees to the treasurer of the county, who shall receive, account and dispose of such fees as revenues of the county, subject to the provisions of section 18 of [this amendatory and supplementary act] P.L.1979, c.499 (C.54:3-21.3a).

(cf: P.L.1979, c.499, s.17)

2. This act shall take effect immediately.

STATEMENT

This bill increases the fees to be paid when filing an appeal of a property assessment with a county board of taxation. These fees were last increased in 1979.

The bill would increase the fees as follows:

(1) If the assessed valuation of the property under appeal is less than $150,000, the fee is increased from $5 to $25;

(2) If the assessed valuation of the property is $150,000 or more but less than $500,000, the fee is increased from $25 to $75;

(3) If the assessed valuation of the property is $500,000 or more but less than $1 million; the fee is increased from $100 to $150;

(4) If the assessed valuation of the property is $1 million or more, the fee is increased from $150 to $200;

(5) If the appeal involves only the classification of property, for each parcel of property sought to be reclassified, the fee is increased from $25 to $75 per parcel; and

(6) If an appeal is not related to the assessed value of the property, the classification of property, or both, the fee is increased from $25 to $75.

Under current law, the revenue raised from these fees is required to be used by county boards of taxation exclusively for purposes related to the assessment of real property and the tax appeal process.