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Tax litigation in New Jersey: Administrative tax appeals at the state level

Posted by James Kridel | Dec 15, 2016 | 0 Comments

In New Jersey, as in all other states, tax litigation appeals are heard at both the state and federal level, depending on the type and circumstances of the particular case. Our experienced tax attorneys in New Jersey handle both state and federal tax appeals.

New Jersey state administrative appeals in Tax Court

If you are dealing with tax litigation at the state level, your New Jersey tax attorney can explain the ins and outs of the New Jersey State Tax Court, which can be complex since the Court processes 15,000 tax cases annually.

Tax cases that are appealed after an unfavorable decision by the County Boards of Taxation or the Director of the Division of Taxation are next heard by an appellate judge through the New Jersey State Tax Court, which has limited jurisdiction to deal exclusively with New Jersey tax issues. Tax Court decisions may be further appealed to the New Jersey Superior Court.

Common matters heard by the New Jersey State Tax Court

The New Jersey State Tax Court hears appeals related to many complex tax matters, including:

  • State income tax appeals;
  • Disputes over sales, use, and business taxes;
  • Inheritance and estate tax;
  • Property taxes;
  • Luxury taxes;
  • Cigarette and petroleum taxes;
  • Homestead rebates; and,
  • Real estate taxes.

Tax Court judges in New Jersey

The Governor of New Jersey appoints all 12 Tax Court judges in the state for an initial seven-year term. If Tax Court judges are reappointed following their initial term, they can be granted tenure on the Court until they reach the required retirement age for judges, which occurs at the age of 70.

The New Jersey Tax Court has set forth several important objectives it hopes to achieve, including:

  • Providing “expeditious, convenient, equitable and effective judicial review,” for those facing tax litigation in the state;
  • Streamlining the tax law so that all taxpayers are dealt with uniformly and in reliance on clear and predictable guidelines;
  • Providing guidance for tax administrators in order to make just decisions;
  • Developing “qualified and informed” tax attorneys in the state of New Jersey; and,
  • Making court decisions transparent for all taxpayers and administrators.

Consult an experienced New Jersey tax appeals lawyer

No matter what type of tax appeal you are facing at the state level, one of our experienced New Jersey state tax appeals attorneys can help protect yourself and your interests.

About the Author

James Kridel

James A. Kridel, Jr. brings a wealth of business, legal, military and life experiences to his law practice. For four years Mr. Kridel served as a special agent for the United States in the field of Counterintelligence, which resulted from his voluntary service with the United States Army during Vietnam. Before starting his own law firm, he was the tax partner at a previous firm.


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