In light of New Jersey Governor Phil Murphy declaring a State of Emergency and Public Health Emergency because of the COVID-19 coronavirus public health crisis under Executive Order No. 103, on March 19, 2020, the New Jersey Supreme Court issued an order extending the April 1, 2020 deadline to file real estate tax appeals with the County Boards of Taxation and/or State Tax Court until the later of: (1) May 1, 2020 and (2) 30 days following the lifting of the State of Emergency.
On May 28, 2020, Governor Murphy signed into law NJ A4157 that provides property owners until July 1, 2020 to file a tax appeal, and requires County Boards of Taxation to make decisions on the appeals by September 30, 2020.
In signing the legislation, Governor Murphy stated that “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. 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.”