Bill
Bill > A6064
NJ A6064
NJ A6064Requires municipality to return to taxpayer property taxes paid in error due to assessor's or owner's mistake.
summary
Introduced
11/15/2021
11/15/2021
In Committee
11/15/2021
11/15/2021
Crossed Over
Passed
Dead
01/11/2022
01/11/2022
Introduced Session
2020-2021 Regular Session
Bill Summary
This bill would require a municipality to issue a property tax refund to a property owner who overpays his or her property taxes. The New Jersey Statutes currently permit, but do not require, a municipality to make such a refund to a property taxpayer under these circumstances. This amendment is necessary to revise the statute to reflect the New Jersey Tax Court's decision in Hanover Floral v. East Hanover Twp., 30 N.J. Tax 181 (Tax 2017), which required Hanover Township to refund excess property taxes paid by Hanover Floral as the result of an error made by the municipal tax assessor. The Tax Court limited the amount of the refund due to Hanover Floral to the excess taxes paid in the tax year in which Hanover Floral filed its complaint, and the three years prior. The bill also limits the amount of the refund to the amount of excess taxes paid in the tax year in which the governing body has been notified by the taxpayer of the error, and the three tax years immediately prior.
AI Summary
This bill would require a municipality to issue a property tax refund to a property owner who overpays their property taxes due to an error made by the municipal tax assessor or the property owner. The bill limits the refund to the excess taxes paid in the tax year in which the governing body has been notified by the taxpayer of the error, and the three tax years immediately prior. The bill also clarifies that assessments of real or personal property shall not be considered invalid simply because the property is listed or assessed in the name of someone who is not the owner, or because it is erroneously classed as the land of an unknown or nonresident owner.
Committee Categories
Government Affairs
Sponsors (3)
Last Action
Introduced, Referred to Assembly State and Local Government Committee (on 11/15/2021)
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| BillText | https://www.njleg.state.nj.us/2020/Bills/A9999/6064_I1.HTM |
| Bill | https://www.njleg.state.nj.us/2020/Bills/A9999/6064_I1.PDF |
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