New Jersey taxpayers have long struggled against high tax assessments and property taxes. Historically, even when taxpayers successfully reduced high assessments, there were taxing jurisdictions that filed appeals year after year to increase those reduced assessments. Despite the fact that a taxpayer successfully reduced his assessment in a court proceeding, there was nothing to prevent an increase in assessment for the following tax year.

The Freeze Act to the rescue. As a result of this abuse of the system, the legislature passed New Jersey Statute 54:51A-8, a law commonly referred to as the Freeze Act. It is the single greatest defensive tool any taxpayer in New Jersey can employ. It was passed to protect taxpayers from the need to file and prosecute annual tax appeals. Now more than ever, it has become crucial that taxpayers have a clear understanding of how the Freeze Act works and under what conditions it may not work.


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