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NJ Tax Court Says COVID-19 Rendered Tax Appeal Timely

By James Nani · September 25, 2020, 6:55 PM EDT

The New Jersey Tax Court found a homeowner's appeal filed on June 30 was timely, as all appeal filing deadlines in local property tax matters were extended to July 1 because of the COVID-19 pandemic.

In a published opinion, the court denied a motion by the township of Neptune, in Monmouth County, to dismiss a complaint by owner Erin B. O'Connell as untimely. The opinion was released Thursday.

The Monmouth County Board of Taxation on Feb. 28 had affirmed a local property tax assessment of $837,100 for 2020 imposed by Neptune's assessor and mailed the judgment on March 3, the decision said. O'Connell appealed to the Tax Court on June 30, but the township on July 9 asked that the case be dismissed, saying it was filed more than 45 days after the Monmouth board's judgment.

But the Tax Court said O'Connell's appeal deadline hadn't expired and was tolled until the later of May 1 or 30 days after New Jersey's state of emergency expired, citing Supreme Court orders and recently enacted state statute. Therefore, the actual filing date of the complaint, June 30, was timely, the court said.

The case is Erin B. O'Connell v. Township of Neptune, case number 009646-2020, in the Tax Court of New Jersey. 

--Editing by Vincent Sherry.

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