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New Jersey Court Restores Taxpayer’s Assessment Appeal Rights

Aug. 17, 2022, 5:48 PM

The city of Brigantine, N.J. improperly denied a business taxpayer’s property assessment appeal because the assessor failed to give proper notice regarding the business’s appeal rights, the Tax Court of New Jersey ruled.

Tax Court Judge Mark Cimino denied Brigantine’s motion to dismiss a property tax dispute involving Brigantine Marine Superstore Inc., which had appealed its assessment for the 2021 tax year before the Atlantic County Board of Taxation. The ruling turned on whether the city had deprived Brigantine Marine a proper hearing in the assessment dispute based on its method for notifying the business.

The assessor sent Brigantine ...