What is New Jersey's 7-day rule for property tax appeal evidence?
What is New Jersey's 7-day rule for property tax appeal evidence?
Copies of the comparable sales and supporting evidence you intend to rely on must be received by the municipal assessor and the County Tax Board at least 7 days before your hearing, or the board may refuse to consider them.
New Jersey requires advance disclosure of your evidence so the assessor can review it before the hearing — miss the window and your best proof may be excluded.
The 7-day rule. The NJ Division of Taxation guide states: "The assessor and the County Tax Board must receive copies of the comparables at least 7 days before the hearing for discussion." This is a discovery-style requirement: the municipality is entitled to see what you will argue so it can prepare a response, and the board can decline to consider evidence sprung on it at the hearing.
What to send. Provide the same package you filed with Form A-1 plus anything new: your list of 3 to 5 comparable sales (Form A-1 Comp. Sale), photographs of the subject and comparable properties, and any appraisal report you intend to introduce. Send it to both the municipal assessor and the County Board of Taxation.
Count backward from your hearing date, not the filing deadline. The 7 days run from the hearing, which the board schedules after April 1 (hearings are "generally held annually within 3 months of the April 1 or May 1 filing deadlines" per the Division of Taxation guide). Calendar the deadline as soon as you receive your hearing notice.
Appraisals. If you commission an appraisal, the appraiser typically must be available; in Tax Court matters an appraisal report and the appraiser's testimony carry the most weight, and the report must likewise be exchanged in advance under the Tax Court rules. At the county-board level, the 7-day exchange is the controlling timing rule.
Attendance still matters. Even with timely evidence, non-appearance can lead to a dismissal for "lack of prosecution," which can bar a further appeal to the Tax Court (Division of Taxation guide). Submit on time and show up.