The Deadline for filing tax appeals applies to a Challenge to a Partial Reassessment. Condo Association cannot file a tax appeal on behalf of its member owners.
SteveK October 29th, 2009
In Bear’s Nest Condominium Association v. Bergen County Board of Taxation, the Tax Court ruled that an appeal to contest the partial reassessment of properties in a municipality must comply with the statute of limitations for filing any tax appeal. That is, the appeal must be filed within 45 days of the taxpayer receiving notice of a change in assessment or by April 1st, whichever date is later. In this instance, the appeal was filed beyond the deadline and was dismissed. The Plaintiff in this case was the condominium association and not the taxpayers. The Court therefore also addressed the issue of standing in dicta, stating, “…there is no authority for associational standing or for class actions to contest tax assessments in bulk.” The plaintiff, a condominium association, therefore did not have standing to contest the assessments.
DiFrancesco, Bateman, Coley, Yospin, Kunzman, Davis & Lehrer, PC ( www.dbnjlaw.com ) is a full service law firm in New Jersey which provides a broad range of legal services, including the representation of clients in real estate tax appeals. For additional information about the matters in this bulletin or in the firm’s real estate tax appeal group, please contact Martin Allen, Esq.