JUDICIARY ELECTRONIC DOCUMENT SUBMISSION (JEDS) SYSTEM
STATE TAX APPEALS – ATTORNEYS REQUIRED TO FILE
CASE INITIATING DOCUMENTS IN JEDS

In response to the COVID-19 health emergency, the Judiciary has implemented the Judiciary Electronic Document submission (JEDS) which allows attorneys to submit filings electronically that cannot be accepted through eCourts. The JEDS webpage is found at https://www.njcourts.gov/selfhelp/jeds.html .

Effective immediately, attorneys are required to upload case initiating documents in State Tax appeals via JEDS and pay the filing fee by credit card or ACH transaction. After uploading these documents through JEDS the Tax Court Management Office will notify you if you owe additional fees and will upload the documents to the eCourts electronic filing system (eCourts Tax). All subsequent documents in state tax cases are required to be uploaded through eCourts.

JEDS is not a replacement for eCourts. All attorneys must file local property tax appeal documents through eCourts.

Questions regarding the new JEDS system may be directed to [email protected].

Dated: April 17, 2020

/s/ Cheryl A. Ryan

Tax Court Clerk/Administrator

NOTICE TO THE BAR JEDS.pdf

Tax Deadlines and the Pandemic

Strange world we’re living in at the moment. As a public service, the Tax Law Committee would like to set forth what the IRS has done recently with regard to tax deadlines in the face of the pandemic. Here they are:

Filing and paying deadline: For all taxpayers who file and pay their income taxes by April 15, the new deadline is July 15. This applies to all individual returns, trusts and corporations. No extension request is necessary. If you cannot file by July 15, file a Form 4868 to get an
extension to October 15. Remember – getting an extension to file does not extend the time to pay, which will remain at July 15. There is a limit on how much can be deferred: up to $1 million for individuals and $10 million for corporations.

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SUPREME COURT OF NEW JERSEY

IT IS ORDERED that the March 19, 2020 Order of the Court extending the filing deadlines for certain tax appeals, which Order was reinforced in Section 5 of the Court’s March 27, 2020 omnibus order, is supplemented effective retroactive to March 19, 2020 so as:

  1. to clarify that the extension of filing deadlines applies to both state tax and controversies and local property tax appeals: and
  2. to provide that, as to property tax appeals to the New Jersey Tax Court from judgements issued by the county board of taxation in those counties participating in the Assessment Demonstration Program (L. 2013, c. 15), which at present includes Gloucester and Monmouth Counties, the filing deadlines as to complaints and counterclaims for such matters as set forth in Court Rules 8:4-1(a)(2) and 8:4-3(a) pursuant to N.J.S.A. 54:51A-1, to the extent that those deadlines have not already passed, are hereby extended to the later of: (a) May 1, 2020 or(b) 30 days following a determination that the State of Emergency declared under Executive Order No. 103 has ended.

For the Court,

/s/ Stuart Rabner

Chief Justice

Dated: April 6, 2020

Order – Extension of Tax Appeal Deadlines – COVID-19 – Supplemental Clarifying Order.pdf

The Tax Court has transitioned to virtual courtrooms. The Court had its first virtual trial on Wednesday March 25, 2020. For the foreseeable future all proceedings which would normally be held in-person (oral arguments on motions, trials, Chapter 91 hearings) will be conducted via Zoom and live streamed by the Judiciary at https://njcourts.gov/public/channels.html. In the event you have a matter before the Tax Court you will be contacted by chambers with instructions on how to log-in and how to upload documents. Questions can be directed to Tax Court IT department at 609-815-2922 ext. 54646.