The Middlesex County Board of Taxation is now accepting Added/Omitted Petitions of Appeal. The filing deadline is December 1, 2014 at 4:15 P.M.
Freeholder Chairperson: Charles Kenny
Irving Verosloff, CTA
75 Bayard Street
County Administration Building
New Brunswick, NJ 08901
Welcome to the Middlesex County Board of Taxation Website. The Board of Taxation is now accepting Petitions of Appeal for the Year 2014 relating to the issue of the fairness of the current assessment of the real property that you own. There is only one issue that the Board can consider in the course of your appeal proceedings and that is the fair assessment value of your real estate.
The Board does not have any jurisdiction or authority, in accordance with New Jersey law, to consider the totality of your real property tax burden, or even to raise that issue. Real Property Taxes are a function of the annual budgets of the County, the Municipality where the property in question is located, and the School system. The Tax Board has no jurisdiction over the dollar amounts being raised by each of the budgets involved. The monies required once each budget is adopted, must be raised. To repeat, the fairness of the Assessed Valuation is the only issue that the Board is permitted to take into consideration.
Further, New Jersey law provides that there is a Presumption of Correctness and the Appealing party has the burden of overcoming this Presumption by competent proofs, in the form of sales of comparable properties before the Board can rule in favor of an appealing party.
- One copy, along with payment, to be mailed to the Tax Board, one copy to the Municipal Assessor and the Municipal Clerk, of said Municipality. DO NOT MAIL all three copies to the Tax Board.
- Applicants can either download the appeal application or call this office for the form.
- Attach to each copy any evidence to be used at the hearing.
- A separate appeal must be filed for each taxed parcel.
- Please provide three (minimum) and five (maximum) comparable sales when filed. If not submitted at the time of filing, comparables must be RECEIVED (7) days prior to original hearing date, to the Tax Board, Municipal Assessor, and Municipal Clerk. DO NOT FAX COMPARABLES to the Tax Board.
- The comparable dates to be utilized for your 2014 Tax Appeal are 10/1/2012 through 9/30/2013. Remember, comparable sales must be an arms length transaction. Sales under duress (such as foreclosure or short sales) are not considered evidence of market value.
- Your assessment is being appealed, not your taxes.
- Comparable assessments and comparable tax payments are not recognized as evidential and cannot be heard. Sales of comparable properties are recognized and admissible into evidence and are subject to cross-examination.
- The word “comparable” means to compare each of the elements that compose the totality of the valuation including, among such other assets, the location, size, the age, the amenities, the zoning, the location of the general area and the available facilities.
- No written materials will be permitted into evidence at the time of the hearing unless copies thereof have first been provided to the opposing party and the County Tax Board seven days prior to the hearing.
- All taxes & municipal charges (water & sewer) must be current and up to date before the appeal can be heard.
- If an appraisal is to be used, the appraiser must be present at the hearing to testify. If they are not, your appraisal cannot be used as evidence.
- Due to the high volume of cases to be heard, adjournments are not readily granted unless the Assessor is able to make arrangements to be available at some later date. If there is a conflict, the Petitioner needs to contact the assessor directly (not the Tax Board) to see if said request can be accommodated.
- Appeals affecting income producing properties, including multi-dwelling residences, must have an Income & Expense Statement filed along with the petition.
- If the petitioner is a business entity other than a sole proprietor, the appeal must be prosecuted by an Attorney-At-Law admitted to practice in the State of New Jersey.
The Appeal Hearing:
The appeal hearing is a quasi judicial process and is conducted in the same manner, and under the same statues, rules regulations and procedures, as those proceedings followed by and in the Courts of the State of New Jersey.
The appealing party (comparable to a Plaintiff in a law suit) has the burden of proceeding first by introducing oral testimony and written documentation sufficient to establish a presumption of the correctness of the case. After the appealing party has completed the introduction of the testimony and the documentation, the Attorney for the Municipality is then given the opportunity to cross-examine each of the witnesses and ask questions applicable to the introduced evidence.
Upon completion of the presentations by the appealing party, and supporting witnesses, the Tax Assessor can decide to rest on the assessment or introduce oral testimony and written documentation. Thereafter, the appealing party, or the representing attorney, can proceed to cross-examination.
The judgment of the Middlesex County Tax Board may be appealed to the Tax Court of New Jersey within (45) days from the mailing date of the judgment.
Court Room Decorum:
- Hearings are heard Monday through Friday, at either 8 am or 9 am and will begin on Thursday, May 1st and run throughout the summer.
- Due to the high volume of cases being heard, please plan your day accordingly, as we cannot give an exact time as to when your case will be heard.
- All questions, answers and discussions are to be directed solely to the Commissioner who is hearing the case. Side discussions by any party in interest or members of the audience are not proper.
- Audience comments are not acceptable conduct. Courtesy and decorum during the proceedings is an absolute must.
- Please dress in comfortable clothes, however, the following are not allowed in the courtroom:
- Tee Shirts
- Flip Flops
- Food & Beverage
- At the hearing, you will be giving testimony before a Commissioner. Please have all your evidence with you at that time.
Appeal Filing Deadline is Tuesday, April 1st (The End Of Business Day)
All Appeals must be received, not merely postmarked, by the Middlesex County Board of Taxation on April 1st. Any appeal received after the statutory filing date deadline will be returned. A judgement will be issued that Appeal not timely filed (N.J.S.A. 54:3-21)
Monday through Friday 8:30 am – 4:15 pm (except Holidays)
The Tax Board is located 75 Bayard Street
County Administration Building
New Brunswick, NJ 08901
We can be reached at 732-745-3350 (phone) and 732-745-3767 (fax).