The Atlantic County Board of Taxation
maintains information on real estate assessments for Atlantic County
and is responsible for the property tax appeal process. This office
maintains the property tax list books for all real estate property
in Atlantic County. This information includes property owners, addresses,
most recent assessment and block and lot information. The office
also maintains SR1A books that list every real estate sales transaction
in Atlantic County. The Board of Taxation also tabulates the Abstract
of Ratables and Equalization Tables for Atlantic County.
How to File a tax Appeal
A property owner may appeal his tax assessment
by completing a Petition of Appeal and paying a filing fee ranging
from $5.00 to $150.00 based on the assessed valuation. The filing
fee schedule is as follows:
| If the assessment appealed
is: |
| Less than $150,000 |
$5.00 |
| $150,000 or more, but less than
$500,000 |
$25.00 |
| $500,000 or more, but less than
$1,000,000 |
$100.00 |
| $1,000,000 or more |
$150.00 |
A Petition of Appeal may be obtained from the Atlantic
County Board of Taxation by sending a written request and a business
size return envelope with $.60 cents in postage. Forms may be pick
up at the Board of Taxation during business hours which are Monday
to Friday, 8:30AM to 4:30PM. A detailed set of instructions is included
with the petition. Staff will help those who have questions or need
assistance in completing the form.
Only the tax assessment for the current year
may be appealed. The deadline for filing a property tax appeal
is April 1 of each year. If April 1 falls on a weekend or holiday,
the deadline is automatically extended to the close of the next
business day. For a tax appeal to be considered filed in a timely
manner, it must be physically present in the Offices of the Board
of Taxation on or before the April 1st deadline. A postmark by that
date is not acceptable.
The Atlantic County Board of Taxation does not
have the authority to extend the filing deadline for individuals
for any reasons. Occasionally special circumstances may require
that the filing deadline for an entire municipality be extended.
This usually results from a late filing of the municipal tax list
and late mailing of the Notice of Tax Assessment which each property
owner is supposed to receive on or about February 1 of each year.
After an appeal is filed, a hearing will be scheduled
and the property owner will be notified of the date and time to
appear. The law requires only 10 days notice of the date and time
of the hearing. Every effort will be made to give the petitioners
as much advance notice as possible.
The law provides that evidence such as appraisal
reports and comparable sales data be submitted to the Board and
to the municipal assessor and municipal clerk at least one week
prior to the hearing. Therefore it is important that individuals
begin preparing their appeals immediately upon filing.
Requests for postponements are granted only for
serious reasons such as hospitalization. Requests for postponements
with documentation should be submitted as early as possible.
The Board strongly recommends that the petitioner
meet with the municipal tax assessor prior to the hearing if possible.
Some appeals may be amicably resolved without a hearing and the
parties may enter into a Stipulation of Settlement as to the new
assessment.
If a property owner is not satisfied with the decision
of the Board of Taxation they may appeal to the New Jersey Tax Court.
Instructions for filing a complaint with Tax Court are printed on
the back of the Atlantic County Tax Board judgment. |
