Comprehensive Checklist for Tax Appeals Process

This comprehensive checklist provides detailed steps and requirements for assessors involved in handling tax appeals, from serving County Tax Board petitions to reviewing property information and assessing potential legal actions. It covers essential tasks such as verifying property records, conducting valuation analyses, and collaborating with relevant boards for comprehensive assessments.

• Tax Appeals
• Assessment
• Property Valuation
• Legal Process
• Checklist

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Presentation Transcript

1. Tax Appeals AZ From the Time the Assessor Gets the Appeal to How Cases are Handled by the Tax Courts Tuesday, August 27, 2019 Moderator: Speakers: Richard J. Carabelli Jr., MAI, CTA Diane Hesley, CTA Harry Haushalter, Esq. Richard M. Conley, Esq.

2. Checklist for Assessors for Tax Appeals

3. Checklist for Assessors for Tax Appeals 1. For County Tax Board petitions, send copy to attorney. Tax Court Complaints are served on the attorney by Ecourts. 2. Copy of property report card. 3. Copy of Chapter 91 information provided by taxpayer (Class 4 properties only). Chapter 91 relates only to income-producing properties.

4. Checklist for Assessors for Tax Appeals 4. 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. 5. Check with tax collector and/or municipal utility authority and advise if there are tax/municipal utility delinquencies.

5. Checklist for Assessors for Tax Appeals 6. Check correctness of complaints/petitions (assessment, block/lot, address). 7. Check if plaintiffs/petitioners are listed as owners of record for the subject property on municipal records. 8. Provide all valuation analyses and relevant facts pertaining to the assessment of the subject property.

6. Checklist for Assessors for Tax Appeals 9. Check with planning board and zoning board for any applications and/or approvals relating to the subject property. 10. Check with building department regarding permits/approvals for any construction relating to the subject property.

7. Checklist for Assessors for Tax Appeals 11. Determine whether cross-petitions/counterclaims should be filed. (Assessor s authority for such decisions should be reflected in governing body resolution). 12. 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)

8. Checklist for Assessors for Tax Appeals 13. 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. 14. Discovery at tax court and county boards. Assessor s responsibility, if any. 15. Handling of tax appeals. Appraiser s role in settlement analysis and settlement discussions.

9. Checklist for Assessors for Tax Appeals 16. At tax board hearings, assessor s participation. Should assessor participate in questioning and/or cross-examining witnesses. 17. Should county boards hear only residential and simpler Class 4 appeals. 18. Concept of DWOP/AWOP. NJSA 54:51A-1c.

10. Checklist for Assessors for Tax Appeals 19. Propriety of municipal appeals to increase assessments. See Freehold v. WNY, 20 NJ Tax 588 (Tax 2003).