New Jersey Tax Appeal Now

The following links have been thoroughly researched by Envoy Real Estate. Each has utility for the tax appellant.

http://www.njactb.org  - This is the home page of NJACTB or The New Jersey Association of County Tax Boards. From this page, you can access each County website in the State of New Jersey and each County Tax Board. The Following pages are of note:

‘Record Search’ – Allows you to search sales and tax records for property across the state. The data base function is accessible for free but is not user friendly.
‘Legal Archives’ – Search recent NJ Tax Court Published Opinions. Link to the New Jersey Tax Assessor’s Handbook. (Chapter 11 provides a full explanation of the tax appeal process is clear and concise language.) Link to the New Jersey Tax Administrator’s Handbook as well. (Chapter 11 deals with Tax Appeals) A copy of the Current Year Work Calendar which summarizes all important dates and functions for assessors is also accessible.
‘Downloads’ – Link to a summary page for ‘NU Sale’ Codes. (Categories of non-usable deed transactions).
‘Links’ – Provides access to every County home page in New Jersey as well as the County Tax Boards and a host of State Agencies.
Note – from this page, the NJ Open Public Records Act homepage is accessible.
‘Forms’ – This page connects to the State of New Jersey, Department of The Treasury, Division of Taxation page listing links to Local Property tax Forms, including the petition for appeal forms for typical appeal and added/omitted appeals. (Forms A-1 & AA-1 respectively approximately midway through the page.)

http://www.vitalgov.net/public.asp – Fee based searchable resource for sales and tax/ownership information. Great resource for verifying sales data.

http://www.judiciary.state.nj.us/taxcourt/index.htm – Tax Court of New Jersey home page. (Link to the Forms page and access the ‘Small Claims Handbook’. The Small Claims Handbook is a summary of the tax appeal process from the Tax Court perspective. Also access ‘Rules Governing Practice in Tax Court’, handbook.

http://www.judiciary.state.nj.us/rules/rules_toc.htm#TopOfPage – Direct link to ‘Rules Governing The Courts of The State of New Jersey’, including of course, The Tax Courts.
http://www.state.nj.us/treasury/taxation/lpt/ptbrochures.shtml – Link to access ‘Property Tax Benefits Brochure’, Property Tax Appeal Brochure’ and ‘Property Tax Assessment Brochure’. Brochure describe each process in detail and gives useful tips on where to find information.

http://www.njtaxes.org/  – New Jersey Taxpayers Association homepage. Find the latest tax issue news and county information. Tracks the ‘NJ Misery Index’.
http://lawlibrary.rutgers.edu/search.shtml – Rutgers School of Law, Camden web page. This site allows a complete search of the New Jersey Courts, including decisions and opinions of the Tax Court. Searches can be structured by subject or title. The resource is free.

http://www.njactb.org/pdf/IncExpReport.PDF
(Chapter 91 income and expense form sample)

http://www.state.nj.us/opra/ – Open Public Records Act of New Jersey home page. Download information request forms as well as non compliance complaint forms. (Note – the threat of action toward non compliant authorities is real and costly. OPRA has become a powerful tool in the appeal process for the savvy appraiser and property owner.

http://www.state.nj.us/treasury/taxation/pamsvol/infolinks.shtml – State of New Jersey, Department of Treasury, Division of Taxation page for the ‘Property Assessment Management System’, (PAMS). Locate sample property record cards and keep tabs on the progress of the PAMS project. Once online, the PAMS initiative will allow for statewide data search and mapping. This will become the premiere resource for data searching at tax appeal in the future.

http://www.njstatelib.org/Electronic_Resources/Journals/Government.php – New Jersey State Library electronic resource page. Excellent source for current economic indicators and a host of other source data.

http://www.judiciary.state.nj.us/prose/index.htm – njcourtsonline.com, Judiciary home page. Discussion of Pro Se, (representing yourself), in the various courts of the state including Tax Court. Excellent source for forms and support data. Click through the Tax Court link to find a detailed list of forms currently used by the Tax Court.

http://www.taxfoundation.org/ – Tax Foundation home page. This site has a wide variety of tax related data and articles.

http://www.state.nj.us/treasury/taxation/lpt/exam.shtml – NJ Department of the Treasury, Division of Taxation , General Assessment Issues Page. Also is another link to the proper forms used in tax appeal.

http://www.state.nj.us/treasury/taxation/lpt/chapter123.shtml – State of New Jersey, Department of the Treasury, Division of Taxation, Common Level Ranges, (Chapter 123), page. Links by county to each municipality in the state and their respective common level ranges.

http://www.amanj.org/index.html – Association of Municipal Assessors of New Jersey home page. Links to assessors throughout the state.

http://www.judiciary.state.nj.us/prose/index.htm – Represent yourself in court. (Any State of New Jersey Court). Court forms, legal resources, and Fee schedules.

Broker Sites – Survey Data
http://www.njretailrealty.com/index.html – RJ Brunelli & Company website. Retail broker with excellent survey of primary retail corridors in North and Central New Jersey.