Form AA-1 - Added/Omitted Petition of Appeal

Form AA-1 (3-13)
ADDED/OMITTED PETITION OF APPEAL
________________________ COUNTY BOARD OF TAXATION
Appeal Number
Tax Year ______
Filed
Property Class
Check/Cash
NAME OF PETITIONER
Checked
Last Name, First Name
MAILING ADDRESS ___________________________________________ Daytime Telephone No. : (
)
____________________________________________________________ E-mail Address ___________________________________
BLOCK
LOT
QUALIFIER
MUNICIPALITY
Lot Size _____________________________
Property Street Address / Location
Name, address and telephone number of person or attorney to be notified of hearing date and judgment:
SECTION I ADDED ASSESSMENT, OMITTED ADDED ASSESSMENT OR OMITTED ASSESSMENT ONLY
(MUST BE FILED ON OR BEFORE DECEMBER 1)
Added Assessment
Omitted Assessment
Year
Land
Omitted Added Assessment
Year
CURRENT ADDED/OMITTED
ASSESSMENT
$
Year
NO. of MONTHS
ASSESSED
_______________
PRORATED VALUE
$
Bldg/Improvement
$
_______________
$
Abatement (If any)
$
_______________
$
$
_______________
$
Total
REQUESTED VALUE OF ADDED/OMITTED ASSESSMENT Petition states that the said assessment should be reduced to:
Land
$
_______________
$
Bldg/Improvement
$
_______________
$
Abatement (If any)
$
_______________
$
$
_______________
$
Total
COMPLETION DATE
TYPE OF IMPROVEMENT
_________________________________
REASON FOR APPEAL: ___________________________________________________________
SECTION II COMPARABLE SALES (See Instruction #8b)
Block/Lot/Qualifier
Property Street Address / Location
Sale Price
1.
$
2.
$
3.
$
4.
$
5.
$
__________________
Sale/Deed Date
=================================================================================================================================================================
WHEREFORE, Petitioner seeks judgment reducing/increasing (circle one) the said added, omitted added, or omitted
assessment(s) to the correct assessable value. 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 AA-1 (3-13)
__________________COUNTY BOARD OF TAXATION
INSTRUCTIONS FOR FILING PETITION OF APPEAL OF AN ADDED OR OMITTED ASSESSMENT
1. FILING DATE
Your appeal must be received (not postmarked) by the county board of taxation on or before December 1 of the tax
year, or thirty (30) days from the date the collector completes the bulk mailing of tax bills for added or omitted
assessments, whichever is later. An appeal received after the close of business hours on December 1 is untimely
filed and will result in dismissal of the appeal. If the last day for filing an appeal falls on a Saturday, Sunday or legal
holiday, the last day shall be extended to the first succeeding business day.
2. SEPARATE APPEALS
Separate appeals must be filed for each taxed parcel unless the county tax administrator grants prior approval to
consolidate parcels or lots into one appeal filing using form MAS (Multiple Appeal Schedule).
3. FILING OF PETITION
The original petition must be filed with the county board of taxation.
(a) A copy must be served upon the assessor of the municipality in which the property is located or, in the
event of a municipal appeal, served upon the taxpayer.
(b) A copy must be served upon the clerk of the municipality in which the property is located or, in the event of a
municipal appeal, served upon the taxpayer.
(c) A copy should be retained by the petitioner.
(d) 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) Prorated 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), or (c)
$ 25.00
Check should be made payable to: County Tax Administrator.
Fees are non-refundable.
5. ADJOURNMENTS
No adjournments will be granted except for extraordinary reasons.
6. 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 business entity, such as a corporation, partnership, LLC, etc., the appeal must be
prosecuted by an Attorney-At-Law admitted to practice in the State of New Jersey.
7. DISCRIMINATION
N.J.S.A. 54:3-22(c) to (f) 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 as determined by the hearing body.
8. SUPPORTING PROOF AND PROCEDURES
If you are appealing the value of an Added Assessment, you will be required, at the time of the hearing, to present
evidence from which the board of taxation can determine the market value of the entire property under appeal
including new improvements as of the first of the month following completion of the new improvements. The Added
Assessment should reflect the difference between the assessed value of the property as of October 1 of the pretax
year and the taxable value of the property as improved. This added value is then prorated for the number of full
months remaining in the tax year following completion.
8. SUPPORTING PROOF AND PROCEDURES (continued)
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
If you appeal the value of an Omitted Assessment, you will be required to present evidence on the value of the
property as of October 1 of the pretax year.
Evidence to support a tax assessment revision should include, but not be limited by, the following:
(a) APPRAISALS
1. A party intending to rely on expert testimony must provide to the board a written appraisal report for the tax
administrator and each commissioner 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 intends to rely on its assessor or a representative of a revaluation company as its expert and if
such testimony will involve data and analysis which is not reflected on the property record card, the municipality
must provide to the board for the tax administrator and each commissioner copies of a written report reflecting such
data and analysis and 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.
(b) 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.
(c) STATEMENT ACCOMPANYING PETITION OF APPEAL FOR INCOME-PRODUCING PROPERTY
An itemized statement showing the amount and source of all income and expenses with respect to such property 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.
(d) 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.
9. SIGNATURE
The signature of the petitioner or petitioner's attorney is required on the petition.
10. SETTLEMENTS/STIPULATIONS
A settlement agreed upon between petitioner and respondent must be approved by the county board of taxation 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 it disapproves the settlement, the county board of taxation will notify the parties of the
denial and will schedule a hearing for the appeal.
11. 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). The Tax Court of New Jersey is located at the Richard J. Hughes Complex, 25 Market Street, Trenton,
New Jersey. Mailing address: PO Box 972, Trenton, NJ 08625-0972. Telephone number: (609) 292-5082.