COVID-19 Property Tax Appeal Deadline Extensions

On March 19, in light of the COVID-19 outbreak and the resulting public health emergency, the Chief Justice of the New Jersey Supreme Court entered an order extending the filing deadlines for 2020 property tax appeals with the County Boards of Taxation and the New Jersey Tax Court. Instead of April 1, 2020, the filing deadline has been extended to the *later* of either a) May 1, 2020, or b) 30 days after Governor Murphy declares and end to the state of emergency in effect under Executive Order 103. This order does *NOT* toll or extend the statute of limitations for deadlines that have already passed, e.g. the January 15th deadline for Monmouth County Board of Taxation appeals. The March 19th Order is accessible here:

March 19 Order

Subsequently, the Supreme Court entered an Omnibus order confirming this order, accessible here:

Omnibus Order

On April 7, the Court entered a further clarifying order, confirming that the filing deadline extension applied not only to original appeals of matters to the county boards of taxation and the Tax Court, but also appeals from judgments of the county boards of taxation participating in the Assessment Demonstration Program (at this time, only Gloucester and Monmouth) retroactive to the Court’s March 19th Order. The clarifying order is here:

​Supplemental Order

As of now, the State of Emergency declared by Governor Murphy will expire on