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New Jersey Extends Time to File Legal Protests, Appeals

Dated Apr. 9, 2020

SUMMARY BY TAX ANALYSTS

The New Jersey Supreme Court announced that because of COVID-19, taxpayers have until May 1, 2020, or 30 days after the governor ends the state of emergency to file administrative protests and tax court appeals.

Notice: Extension of Time to File Administrative Protests and Tax Court Appeals

New Jersey Supreme Court Chief Justice Stuart Rabner issued an order on March 19, 2020, followed up by a more extensive Order on March 27, 2020 and a clarifying Order on April 6, 2020 , which extends the statutory 90-day timeframe within which individuals or businesses may file a N.J. Tax Court or N.J. County Boards of Taxation appeal, or an administrative protest with the N.J. Division of Taxation pursuant to the State Uniform Procedure Law (N.J.S.A. 54:49-18) until the later of May 1, 2020, or 30 days after a determination by the Governor that the State of Emergency declared under Executive Order No. 103 has ended.

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