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Law360 (May 29, 2020, 3:03 PM EDT ) New Jersey Gov. Phil Murphy signed a bill extending to July 1 the deadline to file 2020 property tax assessment appeals, and extending deadlines for county tax boards to decide on such cases, as relief from the COVID-19 pandemic.
Murphy, a Democrat, signed A.B. 4157 on Thursday. Along with extending the deadline to file 2020 property tax appeals, the bill extends the deadline for county boards of taxation to make decisions in tax appeal cases to Sept. 30, with exceptions. The bill takes effect immediately and applies retroactively to April 1.
"Our current public health crisis has substantially disrupted many of our routine processes, including the ability of New Jersey homeowners to file timely property tax appeals," Murphy said. "Establishing clear dates for tax appeals and decisions will eliminate the potential for a backlog that would only cause further fiscal uncertainty for taxpayers and municipal governments."
The bill passed the state Assembly by 79-0 on May 14. That same day, the Senate substituted the Assembly bill with its companion, S.B. 2387, and passed it by 40-0.
The Senate bill was sponsored by Sens. Paul Sarlo, D-Wood-Ridge, and Joe Cryan, D-Union. The Assembly bill was sponsored by Assembly members Gordon M. Johnson, D-Teaneck, and Raj Mukherji, D-Jersey City.
In a joint statement, Mukherji and Johnson said the pandemic has disrupted the normal system needed to file property tax assessment appeals.
"Giving homeowners and counties time, by extending deadlines, is therefore critical to ensure properties can be fairly assessed and appeals adequately processed," the assembly members said. "And for families, it provides an opportunity to generate savings on tax payments, particularly when many have lost income and become financially vulnerable."
While the normal appeals deadline typically falls between April 1 and May 1, Sarlo said it would have been hard for residents to take advantage of it, given that government offices have had to close to visitors because of the pandemic.
"This will provide taxpayers more time to file appeals and ensures that decisions will be rendered this year so that successful appellants can receive refunds this year," Sarlo said. "This is a temporary move in response to the crisis we are all experiencing."
The pandemic may cause a backlog of appeals that could stretch into 2021, delaying resolutions in such cases, Cryan said.
"This bill would establish a date certain for filing appeals so that residents and local officials can better manage their finances during these difficult times," Cryan said.
Republican communication officers for the Assembly and Senate didn't immediately respond to requests for comment Friday.
The law is among several steps state leaders have taken to try to bring relief from COVID-19, the respiratory disease caused by the novel coronavirus, despite facing a $10 billion revenue hole. State leaders have also extended the state's tax filing deadline from April 15 to July 15.
--Editing by Vincent Sherry.
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