Keith Szendrey - Tax Administrator
Board of Taxation
Charles E. Woolson Jr., President
William Polistina, Commissioner
Greg Sykora, Commissioner
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COVID 19 - In 2020, the filing deadline was extended multiple times, but we have no indication that that will happen again. Although we will post any updates here, filing by April 1 will eliminate the risk that you will miss the filing deadline. We cannot accept any petition that is not received in our office by 4:30 PM on the day of the filing deadline.
The Atlantic County Board of Taxation maintains information on real estate assessments for Atlantic County and is responsible for the property tax assessment appeal process. This office maintains the property tax list books for all real estate property in Atlantic County. The tax list books contain information such as: property owner’s names, addresses, block and lot numbers and assessments.
The Board of Taxation also tabulates the Abstract of Ratables and Equalization Tables for Atlantic County. These are used to calculate the appropriate tax rate to raise sufficient funds for each municipal, school district, county, public health, library and fire district budget.
Should you file an appeal? If you believe the assessment on your property exceeds the amount for which you could reasonably expect to sell it, you may have a basis for filing a property tax assessment appeal. Please read all of the instructions on this site to be sure your appeal has the best chance to be successful.
What is the filing deadline? According to New Jersey statutes the filing deadline this year is April 1, 2021, but you can file any time after you receive your Notice of Assessment from your municipal assessor. It is usually mailed during the last week of January. If you do not receive it by February 28, please contact your municipal assessor. Failure to receive the notice does not extend your filing deadline.
Appeals must be received at the Atlantic County Board of Taxation by the close of business (4:30 PM) on the due date. An envelope postmarked on the due date which is received after the due date is NOT acceptable.
Where are the hearings held? Hearings are usually held at the Historic Courthouse at 5909 Main Street in Mays Landing. Please read your hearing notice carefully for the address, date and time of your hearing.
When will I receive my hearing notice? You will receive your notice of hearing at least 10 days prior to your hearing, which may not be until August. If you have not received your notice and are concerned, phone the County Board of Taxation at (609) 645-5820. The notice will be mailed to the address you have listed as your “Mailing Address” on your petition. If you have provided “a person or attorney to be notified of hearing date and judgment” on your petition, ONLY THAT PERSON WILL RECEIVE A HEARING NOTICE.
What can I use for evidence? New Jersey law presumes the assessment is correct until the petitioner proves otherwise. The assessment should be the amount that a willing buyer would have paid a willing seller for the property on the previous October 1. The best proof of what your property is worth is to find sales of properties comparable to yours.
When must my comparable sales evidence be submitted? It is best if you can list the comparable sales information on your appeal petition and attach evidence when it is filed. However, at the latest, you must supply your evidence to the Board of Taxation, your Municipal Assessor and Municipal Clerk, at least seven (7) days prior to your hearing. This allows the Tax Board Commissioners and your Municipal Assessor time to become familiar with your evidence. If you wait until your hearing to supply your evidence it will not be accepted, and you will not have any evidence to support an assessment reduction.
What do I need to file? The only requirement is that you file form A-1 (in the Tax Appeal Forms, Instructions & Information box above) with the appropriate filing fee by the filing deadline with the Atlantic County Board of Taxation. You must also file a copy with the municipal assessor and municipal clerk where the property is located. If you want to submit additional evidence, you may do so until 7 calendar days before your hearing date. Please follow the instructions for completing the form carefully. Incorrect or incomplete forms will be returned.
How many comparable sales should I use? There is usually no reason to use more than five sales. However, quality is better than quantity. Two or three highly comparable sales may be sufficient. Please be sure the sales are truly comparable and are actual sales, not just listings of properties for sale.
What is a comparable sale? It should at least meet the following requirements:
What is a Usable Sale? It should meet the requirements for a “fair market sale” i.e. between a willing buyer and seller in an arm’s length transaction. The comparable sale should have been advertised for sale with the Multiple Listing Service®.
Also, there are 33 different codes the State may use to determine non-usable sales. Examples of non-usable sales (that have little value as evidence of market value) include most foreclosures, sheriff’s sales, estate sales and short sales.
Where can I find comparable sales?
Also you may wish to ask a realtor to help you find usable comparable sales, or you may need to hire an appraiser licensed by the State of New Jersey to prepare an appraisal report. Only a licensed appraiser can make adjustments to the sales price of properties that are not completely comparable to make them usable. Should you hire an appraiser, he/she must appear with you at your hearing.
Any information you obtain from any website should be verified with your assessor’s office.
What do I use for proof if my property is income producing? If your property is primarily an income producing property such as a rental apartment building or retail commercial or office space, the assessor may require you to file an income and expense statement, also known as a Chapter 91 request. Always be sure your correct mailing address for such correspondence is on file with the assessor. If you have any questions regarding your property and Chapter 91, contact your municipal assessor.
Where do I get a Petition of Appeal (Form A1)? You may obtain the form from the Tax Appeal Forms, Instructions & Information box above and print all four copies on white paper. The only requirement is that the County Board of Taxation, the Municipal Assessor and the Municipal Clerk each receive a copy. Please bring a copy to your hearing.
What telephone number do I put on the appeal? You must supply the number where you most likely can be reached. If you will be outside the area at any time during April through September, please also supply a number where you may be reached during that period. It is also helpful to include an e-mail address.
Do I need an attorney? Any petitioner may choose to retain an attorney, but if you are an individual, not a business entity, you are not required to use an attorney. If you are a business entity, you are still not required to use an attorney if the amount of property taxes billed to the property in the previous year were less than $25,000.
Should I hire an appraiser? You may do so if you wish, but it is not necessary. If you do hire an appraiser, special rules apply. The appraiser must appear with you at the hearing to give expert testimony on the appraisal. The appraiser normally will charge you an additional fee for appearing with you at the hearing. The appraisal report should be delivered at least 7 days prior to your hearing date to the Board of Taxation, and one copy each to the Municipal Assessor and Municipal Clerk. A real estate agent may not testify unless he or she is also a New Jersey licensed appraiser.
How are hearings conducted? Hearings are usually held in a courtroom at the Historic Courthouse at 5909 Main Street in the center of Mays Landing, usually between April and September, You will receive a hearing notice from our office listing the date and time of your hearing. We are required to notify you at least 10 days in advance.
At the hearing, when your name is called, you and any witness you may be calling will sit at one table. The municipal attorney, the municipal assessor and any witness they may use will be seated at the other table. One or more Board of Taxation Commissioners and a member of our staff will be seated at the front of the courtroom.
You and your witnesses, if any, will be sworn in and asked to discuss your property, your comparable sales, and anything you know about the evidence you have previously submitted. Additional questions may be asked by a Commissioner or the municipal attorney. At hearings, if petitioners are not represented by an attorney, all questioning must be done by the petitioner, the municipality’s attorney or a Board of Taxation Commissioner. Next, the municipality will be given the opportunity to present their evidence, and you will be given the opportunity to ask them questions.
When all evidence/testimony has been presented, and no offer is made from the assessor, the Commissioners will indicate the hearing is concluded.
How do I find out the result of the hearing? After your hearing, the commissioner or commissioners who were present at your hearing will review the evidence, both oral and written submitted by you and the municipality with the other Commissioners. They will then decide whether to leave the assessment unchanged, decrease the assessment (or if a counterclaim was filed by the assessor) increase the assessment. In most cases you will receive the judgment within two weeks after your hearing.
If you receive a reduction, your municipal tax collector will a send you a revised tax bill showing a credit for the amount of taxes you have overpaid since the beginning of the calendar year.
If you disagree with the judgment, there are instructions on the back of the judgment form for filing an appeal with the New Jersey Tax Court. That appeal must be filed within 45 days of the mailing date shown on the front of the judgment. You may submit the same or additional evidence with that appeal.
What if I cannot attend the hearing? Adjournments will only be granted for serious reasons. Generally, only a serious medical condition or a vacation booked prior to the receipt of the hearing notice are sufficient. Requests for postponements must be made in writing and documentation must be provided for your request to be considered. All requests should be made immediately upon receipt of your hearing notice and addressed to the County Tax Administrator. Requests can be emailed to Board_Taxation@aclink.org.
Can my case be settled? Your Municipal Assessor may contact you prior to your hearing date to discuss a possible settlement. If you do reach an agreement, the Municipal Assessor will prepare a Stipulation of Settlement form. This form is signed by you or your attorney and must be returned to the Municipal Assessor within seven days or before the hearing date, whichever is sooner. The Municipal Assessor will then forward it to the Board of Taxation for final review. If the Board of Taxation agrees to the settlement, it will issue you a Memorandum of Judgment and you will not have to appear for your hearing.
What should I do if I decide not to appeal after I have filed an appeal? You may withdraw your appeal at any time prior to your hearing by notifying the Board of Taxation in writing. If you do withdraw your appeal, your filing fee is not refunded.