A 4667

ASSEMBLY, No. 4667
STATE OF NEW JERSEY
222nd LEGISLATURE
�
INTRODUCED MARCH 10, 2026
Sponsored by:
Assemblyman� CLINTON CALABRESE
District 36 (Bergen and Passaic)
SYNOPSIS
���� Increases property tax assessment appeal filing fees.
CURRENT VERSION OF TEXT
���� As introduced.
��
An Act concerning the fees to be paid
upon the filing of a property tax assessment appeal and amending P.L.1947,
c.93.
���� Be It
Enacted by the Senate and General Assembly of
the State of New Jersey:
���� 1.� Section 1 of P.L.1947,
c.93 (C.54:3-21.3) is amended to read as follows:
���� 1.� Upon the filing of a
petition of appeal by any taxpayer with the county board of taxation in any
county pursuant to [section
54:3-21 of the Revised Statutes]
R.S.54:3-21, such taxpayer or the person acting on his behalf shall pay
to the county treasurer, through the county tax administrator, a fee for each
such petition according to the following schedule:
���� (a)� If the assessed valuation
of the property under appeal is:
����������� Less
than [$150,000.00]
$150,000, the fee
shall be [$5.00]
$25;
����������� [$150,000.00]
$150,000 or more but
less than [$500,000.00]
$500,000, the fee
shall be [$25.00]
$75;
����������� [$500,000.00] $500,000 or more but less
than [$1,000,000.00]
$1,000,000, the fee
shall be [$100.00] $150;
����������� [$1,000,000.00]
$1,0000,000 or more,
the fee shall be [$150.00]
$200.
���� (b)� When the appeal shall
involve only the classification of property, for each parcel of property sought
to be reclassified the fee shall be [$25.00] $75.
���� (c)� When the appeal shall
involve both the assessed valuation of property and the classification of
property, the fees shall be according to the provisions of (a) and (b) of this
section.
���� (d)�
When the appeal shall involve a matter not covered by (a), (b) or (c), the full
fee to be paid shall be [$25.00] $75.
���� (e)� No filing fee shall be
required hereunder to contest the denial of an application for a veteran's or
veteran's widow's deduction under section 11 of P.L.1963, c. 171 (C.
54:4-8.20), for a senior citizen's or disabled person's deduction under section
10 of P.L.1963, c. 172 (C. 54:4-89), or for a homestead exemption under
P.L.1976, c. 72 (C. 54:4-3.80 et seq.).
���� Each county tax administrator
shall be liable for all such fees paid into his hands and he shall pay over all
such fees to the treasurer of the county, who shall receive, account and
dispose of such fees as revenues of the county, subject to the provisions of
section 18 of [this
amendatory and supplementary act]
P.L.1979, c.499 (C.54:3-21.3a).
(cf: P.L.1979, c.499, s.17)
���� 2.� This act shall take effect
immediately.
STATEMENT
���� This bill increases the fees
to be paid when filing an appeal of a property assessment with a county board
of taxation.� These fees were last increased in 1979.
���� The bill would increase the
fees as follows:
���� (1)� If the assessed valuation of the property under
appeal is less than $150,000, the fee is increased from $5 to $25;
���� (2)� If the assessed valuation of the property is
$150,000 or more but less than $500,000, the fee is increased from $25 to $75;
���� (3)� If the assessed valuation of the property is
$500,000 or more but less than $1 million; the fee is increased from $100 to
$150;
���� (4)� If the assessed valuation of the property is $1
million or more, the fee is increased from $150 to $200;
���� (5)� If the appeal involves only the
classification of property, for each parcel of property sought to be
reclassified, the fee is
increased from $25 to $75 per parcel; and
���� (6)� If an appeal is not
related to the assessed value of the property, the classification of property,
or both, the fee is increased
from $25 to $75.
���� Under current law, the revenue
raised from these fees is required to be used by county boards of taxation
exclusively for purposes related to the assessment of real property and the tax
appeal process.�