Fill and Sign the Step by Step Guide to Filing a Civil Action English Form

Revised 07/01/2019, CN 10341 (Local Property Tax Complaint Packet) page 1 of 8 Revised 11/2013, CN 11003 (Taxpayer Local Property Tax Complaint) Dear Taxpayer: Please be sure that you have enclosed all of the following documents: 1. Civil Action Complaint Form - Must be comp letely filled out and signed. NOTE - In a Tax Court complaint where the taxpayer is the plaintiff, the proper defendant is the municipality . 2. Local Property Tax Case Information Statement - If your complaint includes more than one contiguous property, you must complete a separate case information statement for each property. 3. Proof of Service - The proof of service form is sent to the Tax Court Management Office only . In this form, you certify that you delivered, personally or by ordinary mail, a copy of your complaint to the Assessor, C lerk and County Board of Taxation. 4. Copy of the County Board of Taxation Judgment - If your complaint includes more than one contiguous property, you must attach a separate county board of taxation judgment for each separately assessed property. A separate complaint must be filed for each tax year for each separately assessed property. See Rule 8:3-1(c) for exceptions. If an assessment is over $750,000, a copy of the Notice of Assessment card or tax bill must be attached to the complaint for each separately assessed property. 5. Correct Filing Fee - Be sure to enclose the correct filing fee (payable to the Treasurer, State of New Jersey ) with the complaint. See Tax Court Rule 8:12 in the booklet entitled Rules Governing the Tax Court , Part VIII. Your complaint will not be processed until you submit the correct filing fee. Shortly after your complaint has been docketed, you will receive a Case Management Notice. The Case Management Notice will contain the docket number assigned to your complaint, important information about dates for completion of discovery, the anticipated month and year of your trial, as well as the name of the case manager to contact should you have any questions. For cases assigned to the STANDARD TRACK, please note that you should not file the Mandatory Settlement Conference Report with your complaint. Your Case Management Notice will also contain important information about the month and year during which the Mandatory Settlement Conference is to be held. You must participate in the Mandatory Settlement Conference and complete the Mandatory Settlement C onference Report at that time. Please see t he Rules Governing the Tax Court , Part VIII for further information on the requirements for local property tax cases. If, after reviewing these documents, you decide not to continue with this appeal, you should complete the form labeled Withdrawal of Complaint and return that document to the Tax Court Management Office. You do not need to complete the other documents contained in this package if you are withdrawing your case. Revised 07/01/2019, CN 10341 (Local Property Tax Complaint Packet) page 2 of 8 Revised 11/2013, CN 11003 (Taxpayer Local Property Tax Complaint) NOTE : 1. The use of this printed complaint form is optional. If another form is used, it must set forth the claim for relief and the facts on which the claim is based. The form of the complaint shall conform to the rules of court. The wording in this sample form may be modified to conform to the claim made and relief sought in a particular case. However, the applicable Local Property Tax Case Information Statement (CIS -LP) must be attached to the face of the complaint. 2. If the complaint contests the assessments of condominium units, the complaint will consist of the following: a single case information statement (not one for each separate condominium unit), to which is attached the condominium schedule in the form require d by the Court, both of which shall be attached to the face of the complaint. 3. A local property tax assessment complaint for review of the action of the County Board of Taxation must be received in the Tax Court Management Office within the 45 day time period provided by the rules of court, together with the proof of service as required and with the correct filing fee. A local pr operty tax appeal that is not an added or omitted assessment and exceeds $1,000,000 or a local property tax appeal that is an added or omitted assessment and exceeds $750,000 may be filed directly with the Tax Court. The complaint must be received in the Tax Court Management Office on or before April 1 of the tax year. In a taxing district where a municipal -wide revaluation or a municipal -wide reassessment has been implemented, complaints that qualify for direct review of the assessment by the Tax Court must be filed on or before May 1 of the tax year. 4. If the complaint seeks review of the judgment of the county board of taxation, the proper defendant is the municipality, not the county board of taxation or the municipal assessor. 5. If the complaint is a direct appeal to the Tax Court, a copy of the Notice of Assessment card or tax bill must be attached. 6. A tenant who is entit led to file a complaint to contest a local property tax assessment shall state whether the tenant has the authorization of the owner to file the complaint. The tenant shall serve a copy of the complaint on the record owner of the property in accordance wi th Rule 8:5-3(a)(8). Please note: Rule 1:38 -7(b) requires attorneys and self -represented litigants to redact (remove) confidential personal identifiers from all documents prior to filing, unless required by statute, court rule, administrative directive or court order. Rule 1:38 -7(a) defines a confidential personal identifier as a Social Security number, driver's license number, vehicle plate number, insurance policy number, active financial account number, or active credit card number . An active financial account number may be identified by the last four digits when the account is the subject of litigation and cannot otherwise be identified. It is not the responsibility of court staff to redact (remove) confidential personal identifiers when included in pleadings or other documents submitted to the court. NOTICE: This is a public document, which means the document as submitted will be available to the public upon request. Therefore, do not enter personal identifiers on it, such as Social Security number, driver’s license number, vehicle plate number, insurance po licy number, active financial account number, or active credit card number. Tax Court of New Jersey Case Information Statement (CIS -LP) Instructions: To be attached to face of complaint (type or print) Attorney Name (List your information if you are not represented by an attorney) Attorney ID Number Street E-mail Address City State Zip Telephone Number Part A. Check one of the following case types and the filing fee Direct Appeal Added or Omitted Assessment Appeal from County Tax Board Judgment Farmland Qualification Correction of Error Farmland Rollback Exemption Other Note: In order to proceed in the Small Claims Division, the property at issue must be a class 2 property (1-4 family residence) or a class 3A farm residence or prior year’s taxes were less than $25,000. See Court Rule 8:11-(a)(2). Check for Small Claims Division Filing Fee Submitted Check/other Attorney Charge Account Number $ Part B. Fill in the following for all cases 1. Plaintiff Defendant 2. County Block Lot Unit 3. Assessment year(s) in contest 4. Property Address 5. Property Type (check one) 1-4 Family Residence (class 2) Business Personal Property Percentage Casino Commercial Condominium Farm Residence (class 3A) Farmland Hotel Industrial Multi -Unit Residential (over 4 Units) Nursing Home Pipeline Senior Cit izen /Vet eran Deduction Tax Exempt Vacant Land Vacant land used as part of a 1 -4 family residence Other 6. Is plaintiff the Owner Tenant Contract Purchaser Court Appointed Rent Receiver Municipality Other page 3 of 8 Revised 07/01/2019, CN 10341 (Local Property Tax Complaint Packet) Revised Form Promulgated by 07/01/2019 Notice to the Bar , CN 11004 7. Is an exemption claimed? Yes No Type If more than one assessed property is included in the complaint, are they contiguous and in common ownership? Yes No A ttach individual Case Information Statements for each separately assessed parcel. If multiple condominium units, attach the Condominium/Multiple Assessment Schedule. Part C. Fill in the following for all Case Types except Farmland Rollback Assessment for the year set forth in No. 3 above Original Assessment County Tax Board Assessment Land $ Land $ Improvements $ Improvements $ Exemption $ Exemption $ T otal $ T otal $ Part D. Fill in the following only for Farmland Rollback Year Non -Qualified Assessed Value Qualified Assessed Value Assessment Subject to Rollback $ $ $ $ $ $ $ $ $ Part E. Fill in the following: Note: For Direct Appeals - The total assessment must be over $750,000 to qualify . The Improvement total for Part E should be the Original Improvement* and the added, omitted or omitted/added assessment for 12 months, not the prorated assessment . See Court Rule 8:2(c).) For Added Assessment ONLY Said property is the subject of an added assessment for the assessment year as follows: Original Assessment County Tax Board Judgment Improvements * $ Improvements $ Prorated Assessment $ Prorated Assessment $ for months for months For Omitted or Omitted/Added Assessment ONLY Said property is the subject of an omitted or omitted/ added assessment for the assessment year as follows: Original Assessment County Tax Board Judgment Land $ Land $ Improvements * $ Improvements $ Prorated Assessment. $ Prorated Assessment $ for months for months Do you or your client have any needs under the A mericans with Disabilities Act? Yes No If yes, please identify any requirements or accommodations you may require. Will an interpreter be needed? Yes No If yes, for what language Please Note: Only an interpreter registered with the Administrative Office of the Courts may be used during a court proceeding. I certify that confidential personal identifiers have been removed from documents now submitted to the court, and will be removed from all documents submitted in the future in accordance with Rule 1:38-7(b) Dated Signed Make Filing Fee checks payable to: Treasurer, State of New Jersey Mailing Address : Tax Court Management Office , P.O. Box 972 , Trenton, NJ 08625 -0972 page 4 of 8 Revised 07/01/2019, CN 10341 (Local Property Tax Complaint Packet) Revised Form Promulgated by 07/01/2019 Notice to the Bar , CN 11004 Revised 07/01/2019, CN 10341 (Local Property Tax Complaint Packet) page 5 of 8 Revised 11/2013, CN 11003 (Taxpayer Local Property Tax Complaint) Plaintiff or Filing Attorney Information: Name NJ Attorney ID Number Address Telephone Number Email Address Tax Court of New Jersey Docket No. Plaintiff, Civil Action Taxpayer Complaint (Local Property Tax) v. Defendant. 1. Plaintiff is the taxpayer of the property shown on the local property tax case information statement(s) attached to the face of the complaint. 2. Plaintiff contests the action of the County Board of Taxation with respect to the assessment(s), or the assessment(s) if a direct appeal, on the gr ound that the assessment(s) is/are in excess of the true or assessable value of the property. 3. This complaint pertains to separately assessed parcel(s). (If the as sessment of more than one separately assessed parcel is contested, each will be considered as a separate count of this complaint, and each must be shown on a separate local property tax case information statement attached to this complaint, except for cond ominium units. See note 2). 4. Are any prior years pending in the Tax Court for the same property? Yes No If yes, list assessment year(s). 5. Additional allegations, if any, are set forth in the attached Rider. Wherefore, Plaintiff demands judgment reducing the said assessment(s) to the correct assessable value of the said property and such other relief as may be appropriate. Date Signature of Plaintiff or Attorney for Plaintiff Revised 07/01/2019, CN 10341 (Local Property Tax Complaint Packet) page 6 of 8 Revised 11/2013, CN 10330 (Additional Information) Plaintiff or Filing Attorney Information: Name NJ Attorney ID Number Address Telephone Number Email Address Additional Information Sheet Tax Court of New Jersey Docket No. Plaintiff, Civil Action Complaint (Local Property Tax) v. Defendant. Revised 07/01/2019, CN 10341 (Local Property Tax Complaint Packet) page 7 of 8 Revised 11/2013, CN 11003 (Taxpayer Local Property Tax Complaint) Proof of Service - A copy of your complaint must be served on the clerk and assessor of the taxing district and the administrator of the county board of taxation. All three must be served. 1. On , I, the undersigned, served on the Clerk of (taxing district), or the person in charge of the office, personally OR by ordinary mail in accordance with Rule 8:5-4 (strike one out), a copy of the within complaint. 2. On , I, the undersigned, served on the Assessor of (taxing district), or the person in charge of the office, personally OR by ordinary mail in accordance with Rule 8:5-4 (strike one out), a copy of the within complaint. 3. On , I, the undersigned, served on the Administrator of the County Board of Taxation, or the person in charge of the office, personally OR by ordinary mail in accordance with Rule 8:5-4 (strike one out), a copy of the within complaint. I certify that the foregoing statements made by me are true. I am aware that if any of the foregoing statements made by me are willfully false, I am subject to punishment. Date Signature Revised 07/01/2019, CN 10341 (Local Property Tax Complaint Packet) page 8 of 8 Published 04/2018, CN 12250 Tax Court of New Jersey Withdrawal of Complaint Complete and return this form if you d o NOT wish to proceed with your Tax Court complaint. Your Name and Address: \ \ \ Phone Number: Assigned Docket Number: \ , Plaintiff, v. \ , Defendant. I do not wish to proceed with the above matter and hereby withdraw my complaint. Dated: Signature: Mail a copy of the signed form to your adversary and to the Tax Court Management Office at P.O. Box 972, Trenton, NJ 08625- 0972.