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Tax Appeals A–Z From the Time the Assessor Gets the Appeal to How Cases are Handled by the Tax Courts Tuesday, August 27, 2019 Moderator: Richard J. Carabelli Jr., MAI, CTA Speakers: Diane Hesley , CTA Harry Haushalter , Esq. Richard M. Conley, Esq.
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Tax Appeals A–ZFrom the Time the Assessor Gets the Appeal to How Cases are Handled by the Tax CourtsTuesday, August 27, 2019Moderator: Richard J. Carabelli Jr., MAI, CTASpeakers: Diane Hesley, CTA Harry Haushalter, Esq. Richard M. Conley, Esq.
Checklist for Assessors for Tax Appeals • For County Tax Board petitions, send copy to attorney. Tax Court Complaints are served on the attorney by Ecourts. • Copy of property report card. • Copy of Chapter 91 information provided by taxpayer (Class 4 properties only). Chapter 91 relates only to income-producing properties.
Checklist for Assessors for Tax Appeals • If a Chapter 91 request was submitted to the taxpayer, but was not answered, provide a copy of the full package mailed to the taxpayer and the signed certified mail receipt card. • Check with tax collector and/or municipal utility authority and advise if there are tax/municipal utility delinquencies.
Checklist for Assessors for Tax Appeals • Check correctness of complaints/petitions (assessment, block/lot, address). • Check if plaintiffs/petitioners are listed as owners of record for the subject property on municipal records. • Provide all valuation analyses and relevant facts pertaining to the assessment of the subject property.
Checklist for Assessors for Tax Appeals • Check with planning board and zoning board for any applications and/or approvals relating to the subject property. • Check with building department regarding permits/approvals for any construction relating to the subject property.
Checklist for Assessors for Tax Appeals • Determine whether cross-petitions/counterclaims should be filed. (Assessor’s authority for such decisions should be reflected in governing body resolution). • Filings by corporations, partnerships, LLC's require attorneys for tax board appeals, except if the assessment for the prior year generated less than $25,000 in taxes. NJAC 18:12A-1.9 (d)
Checklist for Assessors for Tax Appeals • Authority for assessors to file appeals at the tax board, rather than the municipal attorney. Distinction between filing appeals versus seeking assessment overrides/correction of errors. • Discovery at tax court and county boards. Assessor’s responsibility, if any. • Handling of tax appeals. Appraiser’s role in settlement analysis and settlement discussions.
Checklist for Assessors for Tax Appeals • At tax board hearings, assessor’s participation. Should assessor participate in questioning and/or cross-examining witnesses. • Should county boards hear only residential and simpler Class 4 appeals. • Concept of DWOP/AWOP. NJSA 54:51A-1c.
Checklist for Assessors for Tax Appeals • Propriety of municipal appeals to increase assessments. See Freehold v. WNY, 20 NJ Tax 588 (Tax 2003).