What condition can lead to an extension of the appeal deadline?

An extension of the appeal deadline can occur due to the delay in notification of assessment cards. In New Jersey, property owners are typically informed of their property assessments through these cards. When there is a delay in mailing these cards, it can hinder a property owner's ability to respond within the standard appeal timeframe. The law recognizes that property owners must have adequate time to understand their assessments and prepare a case if they disagree with the valuation. Therefore, a delay of 45 days in mailing the assessment cards is explicitly acknowledged as a valid reason for extending the appeal deadline, ensuring fairness in the assessment process.

Other factors, like changes in local tax laws or judgments from higher courts, may affect the general assessment landscape but do not directly extend individual appeal deadlines as specified in statutory regulations. Similarly, a property owner’s request alone typically doesn’t suffice to extend an appeal timeframe unless it aligns with specific, recognized conditions like the delay in notification.