I’ve Read That In A Lot Of These Cases Where The Taxpayer Has Made Some Response To The Chapter 91 Request And The Court Still Have Denied The Motion TO Dismiss. Is There Anything Else The Taxpayer Can Do At That Point?

In this article, you will learn:

• Alternative options available to the taxpayer in chapter 91 cases
• Additional chapter 91 information

If the motion to dismiss has been denied, the case proceeds through the tax court system. Then, it becomes treated like any other tax appeal, which means that the taxpayer can continue to try to resolve the case through negotiation with the town. If that’s unsuccessful, then they would be able to prove value, a burden that falls on the taxpayer. They have to get the property appraised and move the case forward. If ultimately a negotiation doesn’t succeed, there would be a tax court trial, and the judge will decide the value based on the evidence presented.

Is There Anything Else Regarding The Chapter 91 Motions That We Haven’t Touched On That Taxpayers Should Be Looking Out For Especially As A New Year Approaches And Tax Seasons Begin?

One additional consideration concerning chapter 91 would be to contact the town where you have property to confirm whether the town has sent or will be sending out such a request for financial information. For example, suppose your property is in a town that does not send these demands out annually but sometimes intermittently or sporadically. In that case, it’s good to understand what the expectations are, what your compliance situation may be like.

I always believe in following up and seeking to establish whether or not a jurisdiction is sending these demands out. Some towns don’t do it at all, so it’s vital to understand the practice in the municipality where you have your property.

For more information on Chapter 91 in New Jersey, an initial consultation is your next best step. Get the information and legal answers you are seeking by calling (973) 869-5550 today.