New Jersey 2024-2025 Regular Session

New Jersey Senate Bill S655

Introduced
1/9/24  

Caption

Prohibits certain third-party property tax appeals.

Impact

The immediate impact of S655, if enacted, will be a limitation on the rights of individual property taxpayers to contest property values that pertain to properties not owned by them. This adjustment seeks to simplify the appeals process and enhance fiscal stability for local governments. By restricting appeals to only those concerning their own properties, local municipalities may experience a reduction in the financial burden associated with managing numerous appeals, addressing the issue of uncertainty in revenue forecasting.

Summary

Senate Bill S655 proposes significant amendments to the provisions regarding property tax appeals in New Jersey. The bill primarily aims to prohibit property taxpayers from filing appeals concerning properties that do not belong to them. Currently, state law allows taxpayers to challenge assessments for both their own properties and those of others within the same county. This change is intended to reduce the volume of property tax appeals, which can lead to costly legal disputes and uncertainty for local governments reliant on stable tax revenues.

Conclusion

The implications of S655 extend beyond immediate procedural changes; they may also influence community relations and local governance. As discussions unfold, stakeholders, including taxpayers, local councils, and advocacy groups, will closely monitor the progress of this bill to assess its long-term effects on property taxation and local government accountability.

Contention

Notable points of contention surrounding S655 include concerns regarding taxpayer representation and equity in property assessments. Opponents of the bill may argue that the ability for taxpayers to appeal assessments of neighboring or other properties provides a necessary check on potential inequities in property tax assessments and can help protect the interests of communities. Additionally, the bill prohibits appeals stemming from financial agreements made with taxing districts, which could further limit taxpayers’ recourse and foster distrust between property owners and local governments.

Companion Bills

NJ S823

Carry Over Prohibits certain third-party property tax appeals.

Similar Bills

IL HB3014

REVENUE-VACANCY FRAUD

IL SB2027

REVENUE-VACANCY FRAUD

NJ S823

Prohibits certain third-party property tax appeals.

NJ A4466

Concerns appeals of assessed valuation of real property of $1,000,000 or more.

NJ S3967

Revises process of filing real property assessment appeals.

TX HB3168

Relating to ad valorem taxation.

TX HB1285

Relating to the training and duties of a taxpayer liaison officer for an appraisal district.

IL HB5516

PROP TX-TAXING DIST NOTICE