By Order of the Chief Justice of the New Jersey Supreme Court of November 19, which was followed by a Notice to the Bar from the Presiding Judge of the Tax Court, as of December 8 all attorneys will be required to file all local property tax pleadings and other documents, including adjournment requests, electronically via eCourts. Attorneys who file paper documents will have them returned with a notation that they must be e-filed via eCourts within 15 days.
Further, as of January 1, 2016, the Tax Court will distribute all docketing notices, trial notices, orders, opinions, judgments and other documents through the eCourts system. Pro se parties will continue to receive hard copies of such notices by regular mail.
These directives are in furtherance of the August 10 Order of the Supreme Court approving a two-phase approach to implement mandatory electronic filing for all attorneys representing parties in local property tax matters. Phase I became effective September 15, making it mandatory for certain law firms to submit all documents in local property tax matters electronically through the eCourts system. Day Pitney has been filing papers electronically in the Tax Court since the implementation of e-filing in January 2015.
Assessment notices for the 2016 tax year should have been sent out in Monmouth County by November 15, pursuant to the Assessment Demonstration Program. Therefore, Monmouth County taxpayers should have already received assessment notices. Most taxpayers in other counties will still receive their assessment notices in January or February 2016. If an assessment for property in Monmouth County is $1 million or less, a taxpayer has until January 15, 2016, to file a Petition of Appeal with the Monmouth County Board of Taxation to challenge the assessment. In cases of assessments in excess of $1 million, Monmouth County taxpayers may appeal those assessments to the Monmouth County Board of Taxation by January 15, 2016, or to the Tax Court of New Jersey by the April 1, 2016, deadline. The assessment appeal deadlines of April 1, 2016, for regular assessment appeals and May 1, 2016, for appeals of revaluation assessments are still applicable to all counties other than Monmouth County.A copy of the New Jersey Supreme Court's Order and the Tax Court's Notice regarding mandatory e-filing can be found here.
Christopher Stracco is scheduled to speak at the Annual New Jersey Seminar of the Society of Professional Assessors on Friday, April 7.
Florence Davis co-wrote an article entitled "Taming the Duck--Distributed Energy Resource Solutions to Renewable Energy Integration," for Bloomberg BNA's Daily Environment Report.
Day Pitney Alert
Katharine Coffey and Christopher John Stracco wrote an article entitled "New Jersey Supreme Court Reverses Ban On Electronic Billboards," which was published in the New Jersey Builders Association's Dimensions Magazine.
Christopher Stracco and Kate Coffey wrote an article, "Can Use Variance Grants Be 'Reasonably Probable'?," for Law360. The article examines the significance of the case New Jersey Transit Corp. v. Franco.
Michael P. Byrne was mentioned in an article, "Day Pitney, Greenberg Traurig Steer $130M NYC Loan," in Law360.
Day Pitney Press Release
Tom Malman was quoted in an article, "Challenges When Repurposing Office Campuses," in Law360. In the article, Malman discusses the challenges developers face when they try to convert large office campuses properties to other uses.
Day Pitney Press Release
Harold Blinderman was quoted in a Law360 article,"EPA's 40-Year Battle For Water Cooling Regs: A Cheat Sheet," which reviewed the status of litigation currently before the Second Circuit Court of Appeals challenging federal environmental regulations regarding the usage of cooling water by existing power plants and factories.