New Jersey Form CN-11163 is the Stipulation of Settlement (Farmland Rollback), the Tax Court of New Jersey document that a property owner and a taxing district sign to settle a farmland rollback tax dispute and ask a judge to enter a final judgment. You file it when both sides agree on a rollback assessment figure and want the court to make that deal official without a trial.
The form looks short, but the wrong wording in one paragraph can quietly erase your interest refund or your right to lock in next year’s value. The current version is marked Revised 11/2013, CN 11163, so confirm that revision date in the bottom-left corner before you sign. Settlements resolve the large majority of the roughly 13,000 to 15,000 cases the Tax Court handles each year, which means this single page often does the work of a full trial.
Here is what you will learn in this guide:
- 🌾 What a farmland rollback is and why this form ends the fight over it
- 📝 How to fill in every block, lot, year, and dollar column line by line
- ⚖️ The exact statutory language you must copy word-for-word or lose your refund and Freeze Act rights
- 📬 Where and how to send the signed stipulation so a judge actually receives it
- 🚫 The common mistakes that get a stipulation rejected or a judgment entered “silent”
What the Form Is and Who Must File It
Form CN-11163 is a written agreement, signed by both sides, that tells a Tax Court judge how to adjust a property’s farmland rollback assessment and enter a judgment. A rollback tax is the extra tax charged when land that got a low farmland assessment loses that status and gets taxed at its true value for the current year plus the two prior years. When the owner and the town disagree on those rollback numbers and file a Tax Court complaint, this stipulation is the paper that ends the case once they reach a deal.
The two main filers are the attorney for the plaintiff (usually the property owner who appealed) and the attorney for the defendant (usually the taxing district). The form also lets a taxpayer who has no lawyer sign, as long as the signature is followed by the words pro se, per the notes on the official Stipulation of Settlement form. The assessor for the taxing district must be consulted and must concur before the town’s attorney signs.
This is strictly a New Jersey state court form, handled by the Tax Court of New Jersey under the New Jersey Court Rules. It carries no federal filing. It does, though, rest on New Jersey statutes: the Farmland Assessment Act, the interest statute at N.J.S.A. 54:3-27.2, and the Freeze Act at N.J.S.A. 54:51A-8. A judge reviews the stipulation, and if the numbers and language are correct, signs a judgment that matches it.
Before You Start: Documents and Information You Need
Gather every record below before you open the form, because a missing figure forces you to stop, request the file, and risk signing a stipulation that does not match the court’s records. The Tax Court only enters judgments for years it has jurisdiction over, so your paperwork must prove which years are properly in front of the judge.
- Docket number. This ties the stipulation to your existing Tax Court case, and a wrong number routes your paper to another file or no file at all.
- Block and Lot numbers. These come from the tax map and the original complaint, and they must match the assessor’s records exactly or the judgment can attach to the wrong parcel.
- Street address of the property. This confirms the parcel for the clerk and the judge, and a blank address slows the match to the case file.
- Tax year(s) at issue. You need every rollback year in dispute, because the court cannot enter judgment for a year it does not have.
- Original Qualified Farmland Assessment. This is the low farmland value already on the books, and you copy it from the assessment records.
- Non-qualified taxable value. This is the value the land would carry if it were not assessed as farmland, and the rollback is built on it.
- Agreed Tax Court Rollback Judgment figure. This is the settled number both sides accept, and it is the heart of the deal.
- Assessor concurrence. The town’s attorney must confirm the assessor agrees, and without it the stipulation is not valid for the taxing district.
- Attorney names, NJ Attorney ID numbers, address, phone, and email. These identify the signers, and a missing Attorney ID can hold up acceptance.
- Any attached schedule for multiple parcels. If more than one separately assessed property is in the same complaint, you need a schedule that repeats the paragraph-one information.
If you are unsure of any value, pull the property record card from the municipal assessor and the judgment or pleadings from the court file. Missing the non-qualified taxable value is the most common gap, and it stalls the whole settlement because the rollback cannot be computed without it.
Where to Get the Form and How to Access It
The official, current form lives on the New Jersey Judiciary website. Download it directly from the CN-11163 PDF, or find it through the NJ Courts forms library by searching the form number 11163. A Spanish-language version of the Stipulation of Settlement is also posted for reference.
The PDF is fillable on screen. You can type into each field, then use the Print Form button at the bottom to produce a clean copy, or Clear Form to start over. Always type rather than handwrite when you can, because a judge and clerk read many of these and a clear copy moves faster.
If a form link will not open, the NJ Courts site advises you to right-click the link and choose “Save link as…” to download it first. Avoid third-party form sites that repost the PDF, because they may host an outdated revision; the only version you should sign is the one marked Revised 11/2013, CN 11163 from the Judiciary’s own page. Using an old revision risks missing the exact statutory language the current notes require.
Step-by-Step: How to Fill Out Form CN-11163 Line by Line
Work through the form from the top header down to the signature lines, then handle the notes that control your interest and Freeze Act language. Each part below matches the printed fields on the official form, so keep the CN-11163 PDF open beside you.
Plaintiff or Filing Attorney Information (Name, NJ Attorney ID, Address, Phone, Email)
This top box asks who is filing the stipulation and how the court can reach that person. You fill in the filer’s full name, the NJ Attorney ID Number, the mailing address, telephone number, and email address, all in plain print. A property owner with no lawyer still completes the name, address, phone, and email, and simply leaves the Attorney ID blank.
For example, attorney David Cohen writes his name, his NJ Attorney ID 045872001, his firm address, 609-555-0148, and dcohen@cohentaxlaw.com in this box. A nuance: if you are pro se, you do not have an Attorney ID, so leave that line empty rather than inventing a number. A common mistake is entering the property owner’s name here when an attorney is actually filing, which confuses who the court should contact and can delay the match to the case. A frequent misconception is that this box names the property owner; it names the filer, who may be either an attorney or a pro se taxpayer.
Tax Court of New Jersey and Docket No.
This field labels the court and ties the stipulation to your open case. You write the assigned Tax Court Docket No. exactly as it appears on your complaint and prior court papers. The court is always the Tax Court of New Jersey, so you do not change that line.
For instance, owner Maria Russo enters her docket number 011234-2024 in this field. A nuance: if your settlement covers more than one year and each year has its own docket number, the notes require a separate copy of the stipulation for each docket number, except for condominiums. A common mistake is transposing digits in the docket number, which can send your stipulation into the wrong file or leave it unmatched. A misconception is that the docket number is optional once names are listed; without the correct number, the clerk cannot link the stipulation to your case.
Plaintiff and Defendant Caption
This part names the parties to the case. You enter the plaintiff (usually the property owner who appealed) on the plaintiff line and the taxing district on the defendant line, with the word Civil Action and the title Stipulation of Settlement (Farmland Rollback) already printed beside them. Match the names to those used in the complaint.
For example, the caption reads Maria Russo, Plaintiff v. Township of Hopewell, Defendant. A nuance: when the town brought the rollback action, the township may be the plaintiff and the owner the defendant, so confirm which side is which from the pleadings. A common mistake is flipping plaintiff and defendant, which makes the stipulation conflict with the case file and invites rejection. A misconception is that any party name will do; the caption must mirror the complaint word-for-word so the judgment attaches to the right case.
Paragraph 1: Property Identification and Adjustment (Block, Lot, Street Address, Year)
Paragraph 1 is where you describe the property and state that its assessment should be adjusted and a judgment entered. You fill in the Block, Lot, Street Address, and Year for the parcel being settled. These come straight from the tax map, the assessor’s records, and the complaint.
For example, Maria Russo writes Block: 42, Lot: 7, Street Address: 118 Pennington Road, and Year: 2024. A nuance: if the settlement involves more than one separately assessed property in the same complaint, note 5 lets you attach a schedule that repeats this paragraph-one information instead of cramming it into one line. A common mistake is listing the wrong lot number, which can roll back the tax on a neighbor’s parcel. A misconception is that the street address alone identifies the land; the Block and Lot control, and the address only supports them.
Paragraph 2: Examination and Assessor Concurrence
Paragraph 2 is pre-printed and states that the signers examined the value, obtained the appraisals and analysis they needed, and that the taxing district’s assessor was consulted and concurred. You do not rewrite this paragraph; you adopt it by signing. Its purpose is to assure the judge the deal reflects real review, not a guess.
For example, when the Township of Hopewell’s attorney signs, that signature represents that assessor John Pulaski was consulted and agreed to the rollback figure. A nuance: the assessor’s concurrence is required on the taxing district’s side, so a town attorney should not sign until the assessor has actually signed off. A common mistake is a town attorney signing before checking with the assessor, which can void the settlement if the assessor later objects. A misconception is that the appraisal must be attached; the paragraph only represents that the review happened, it does not require you to file the appraisal itself.
Paragraph 3: Representation of Fair Assessable Value
Paragraph 3 is also pre-printed and states that the settlement will result in an assessment at the property’s fair assessable value, consistent with assessing practices generally applicable in the taxing district as required by law. You adopt it by signing, and it gives the judge the legal basis to approve the deal. This language protects the public interest by confirming the town is not simply giving away tax revenue.
For example, by signing, both attorneys represent that Maria Russo’s settled rollback value matches how Hopewell assesses similar farmland that lost its status. A nuance: even an agreed settlement can be rejected if the figures look out of line with district practice, so the numbers in your dollar table should support this statement. A common mistake is agreeing to a figure far below comparable assessments, which can lead a judge to refuse the stipulation. A misconception is that a judge must accept any signed deal; the court reviews paragraph 3 and can decline a settlement that fails it.
Signature Block (Date, Signature of Attorney for Plaintiff, Signature of Attorney for Defendant)
This block holds the dates and signatures that make the stipulation binding. The attorney for the plaintiff signs and dates on one line, and the attorney for the defendant signs and dates on the other. A pro se taxpayer signs on the appropriate party line and writes the words pro se after the signature.
For example, David Cohen signs for the plaintiff and dates it 09/15/2025, and the township attorney signs and dates the defendant line the same day. A nuance: an unrepresented owner like Maria Russo would sign and add pro se right after her name. A common mistake is leaving one signature line blank, which means there is no agreement and the judge cannot enter judgment. A misconception is that a typed name counts as a signature; the form needs an actual signature from each side.
The Dollar Table (Year, Original Qualified Farmland Assessment, Non-qualified Taxable Value, Tax Court Rollback Judgment)
The table at the bottom of page 1 is the financial core of the settlement. For each rollback Year, you enter the Original Qualified Farmland Assessment, the Non-qualified taxable value (assessment if not assessed as farmland), and the agreed Tax Court Rollback Judgment in dollars. There are three rows, which fit the current rollback year plus the two prior years.
For example, for 2024 Maria’s row reads Original Qualified Farmland Assessment $4,500, Non-qualified taxable value $310,000, and Tax Court Rollback Judgment $295,000, with the 2023 and 2022 rows filled the same way. A nuance: the court only enters judgments for years it has jurisdiction over, so do not add a year that is not properly before the court. A common mistake is leaving a dollar cell blank or rounding inconsistently, which makes the judgment figure unclear and can stall entry. A misconception is that the farmland assessment and the rollback judgment are the same number; the rollback judgment reflects the non-qualified value, not the old farmland value.
Required Statutory Language for Interest (Note 3)
Note 3 controls whether you get statutory interest on a refund, and it must be copied exactly. The form gives two approved sentences, and any variation makes the Tax Court judgment silent on interest. The first option reads: “Statutory interest, pursuant to N.J.S.A. 54:3-27.2, having been waived by taxpayer, shall not be paid.” The second adds a 60-day refund condition.
For example, if Maria Russo agrees to waive interest, her stipulation copies the first sentence word-for-word, citing N.J.S.A. 54:3-27.2. A nuance: choose the 60-day version only when the town agrees to pay the refund within 60 days, because that version ties the waiver to prompt payment. A common mistake is paraphrasing the sentence, which leaves the judgment silent and can cost the taxpayer the interest protection entirely. A misconception is that interest is handled automatically; without the exact language, the judgment says nothing and the parties are left to argue later.
Required Statutory Language for the Freeze Act (Note 3)
The Freeze Act lets you lock the settled assessment in place for the next two years, and Note 3 again demands exact wording. The approved language states the parties agree there has been no change in value or municipal-wide revaluation or reassessment for the named tax year(s), so N.J.S.A. 54:51A-8 (Freeze Act) applies as a final disposition. You fill in the Freeze Act year(s) in the blank.
For example, Maria Russo’s stipulation states the parties agree there was no change in value or revaluation for tax years 2025 and 2026, applying the Freeze Act to those years. A nuance: per Note 8, if the stipulation is executed after October 1 of the Freeze Act year and the figures match the base-year judgment, the court can apply the Freeze Act to that subsequent year. A common mistake is altering the Freeze Act sentence, which makes the judgment silent and forfeits the lock-in. A misconception is that the Freeze Act applies on its own; you must include the exact language to claim it within the stipulation.
When the Freeze Act Comes After Judgment (Note 4 and Form 11016)
Note 4 covers a different timing problem. If you want the Freeze Act after the Tax Court already issued a judgment for the base year, you do not use CN-11163 for that request. Instead, you file the Application for Judgment Pursuant to N.J.S.A. 54:51A-8, known as Form 11016.
For example, if Maria’s base-year judgment for 2024 was entered in March and she later wants the freeze for 2025, she files Form 11016, not another stipulation. A nuance: this keeps the post-judgment freeze on a separate track so the court can confirm the figures match the base year. A common mistake is trying to add a post-judgment freeze year to the original stipulation, which the court will not process that way. A misconception is that one form covers every freeze situation; the timing of the judgment decides whether you use CN-11163 or Form 11016.
Multiple Parcels and Condominiums (Notes 5, 6, and 7)
These notes handle settlements that cover more than one property. Note 5 lets you attach a schedule listing each separately assessed property in the same complaint, as long as the schedule carries the same Block, Lot, Street Address, and Year information from paragraph one. Note 6 covers condominium units, where you provide a copy of the Condominium Schedule from your complaint and fill in the column marked Requested Tax Court Judgment.
For example, a farm with three separately assessed lots in one complaint uses a schedule that repeats paragraph-one details for each lot. A nuance: Note 7 says a stipulation may cover more than one year, but you must furnish a copy of the stipulation for each separate docket number, except for condominiums. A common mistake is listing several parcels on one line without a proper schedule, which leaves the court unsure which judgment applies to which lot. A misconception is that one stipulation copy serves all dockets; each docket number generally needs its own copy.
Three Filled-Out Examples Using Real Scenarios
Below are three common ways filers complete CN-11163, each followed through the form by a named person. Sample entries are shown so you can see exactly what goes on the page.
Scenario 1: Single farm parcel, one rollback year, interest waived. Maria Russo converted part of her farm to a homesite, lost farmland status, and settled the rollback with her township.
| Form Section | What Maria Enters |
|---|---|
| Filing Attorney Information | Pro se; Maria Russo, 118 Pennington Road, 609-555-0102, mrusso@email.com |
| Docket No. | 011234-2024 |
| Caption | Maria Russo, Plaintiff v. Township of Hopewell, Defendant |
| Paragraph 1 (Block/Lot/Address/Year) | Block 42, Lot 7, 118 Pennington Road, Year 2024 |
| Dollar Table – Original Qualified Farmland Assessment | $4,500 |
| Dollar Table – Non-qualified taxable value | $310,000 |
| Dollar Table – Tax Court Rollback Judgment | $295,000 |
| Interest Language | “Statutory interest, pursuant to N.J.S.A. 54:3-27.2, having been waived by taxpayer, shall not be paid.” |
| Signatures | Maria Russo, pro se, 09/15/2025; Township attorney, 09/15/2025 |
Scenario 2: Multi-year settlement invoking the Freeze Act. Attorney David Cohen represents owner Greenfield Orchards LLC and locks in the settled value for two future years.
| Form Section | What David Enters |
|---|---|
| Filing Attorney Information | David Cohen, NJ Attorney ID 045872001, dcohen@cohentaxlaw.com |
| Docket No. | 012987-2023 |
| Caption | Greenfield Orchards LLC, Plaintiff v. Township of Chesterfield, Defendant |
| Paragraph 1 (Block/Lot/Address/Year) | Block 18, Lot 3, 220 Saddle Road, Year 2023 |
| Dollar Table – Three Years | 2023, 2022, 2021 rows, each with Original, Non-qualified, and Rollback Judgment figures |
| Tax Court Rollback Judgment (2023) | $412,000 |
| Freeze Act Language | Freeze Act applied for tax years 2024 and 2025, citing N.J.S.A. 54:51A-8 |
| Interest Language | 60-day refund version of the N.J.S.A. 54:3-27.2 waiver |
| Signatures | David Cohen for Plaintiff and township attorney, both dated 11/03/2025 |
Scenario 3: Multiple parcels in one complaint with an attached schedule. Attorney Aisha Bell settles a rollback on three separately assessed lots of one farm.
| Form Section | What Aisha Enters |
|---|---|
| Filing Attorney Information | Aisha Bell, NJ Attorney ID 038221999, abell@belllaw.com |
| Docket No. | 013555-2024 |
| Caption | Township of Mansfield, Plaintiff v. Carlson Family Farm, Defendant |
| Paragraph 1 (Block/Lot/Address/Year) | See attached schedule for Lots 4, 5, and 6 |
| Attached Schedule | Repeats Block, Lot, Street Address, and Year for each of the three lots |
| Dollar Table | Year 2024 rollback figures listed per lot on the schedule |
| Tax Court Rollback Judgment | Separate agreed figure for each lot |
| Interest Language | Standard N.J.S.A. 54:3-27.2 waiver sentence |
| Signatures | Aisha Bell for Plaintiff and defense attorney, both dated 10/20/2025 |
How to File the Completed Form
Once both sides sign, you must get the stipulation to the right place at the Tax Court. The form’s own instructions control where it goes, and sending it to the wrong office delays the judgment.
- Send to the assigned judge. The form directs you to send the executed Stipulation of Settlement to the judge assigned to the case. There is no separate filing fee to submit a settlement stipulation in an already-docketed case. Keep a date-stamped copy or your transmittal letter as proof you sent it, and expect the judge to review and enter judgment within a few weeks of receipt.
- Send to the Tax Court Management Office if no judge is assigned. If the case has not yet been assigned to a judge, mail the stipulation to the Tax Court Management Office, Hughes Justice Complex, P.O. Box 972, Trenton, NJ 08625-0972. Use first-class or tracked mail so you have a record of mailing, and keep your copy as proof of filing.
- Present the settlement in open court instead. Note 1 allows an alternative to filing the paper: you may present the settlement in open court on the record or by recorded telephone conference call. This route suits parties who reach a deal at a hearing, and the recording serves as your proof.
- Electronic submission through eCourts or JEDS. Many Tax Court matters can be submitted through the Judiciary’s electronic systems; check the NJ Courts Tax Court page for current eCourts and JEDS options. When you e-submit, save the confirmation receipt as your proof of filing.
Whatever channel you use, never send your only signed original without keeping a full copy. The proof you keep is what protects you if the court has no record of receipt.
What Happens After You File
After the judge receives the signed stipulation, the court reviews the figures and the statutory language for accuracy. If the dollar table, the parcel details, and the interest and Freeze Act sentences are correct, the judge enters a final Tax Court judgment that matches the settlement. This judgment replaces the disputed assessment and resolves the case.
If the stipulation contains any variation from the required language, the judgment will be silent on that point, meaning interest or the Freeze Act simply will not be granted even though you thought you had it. The court also will not enter judgment for any year it lacks jurisdiction over, so an improper year is dropped rather than honored. This is why the exact wording from Note 3 matters so much.
Once the judgment is entered, the taxing district adjusts the assessment and processes any refund according to the agreed terms. If you used the 60-day interest waiver, the town must pay the refund within 60 days to keep the no-interest deal in place. Keep the entered judgment in your records, because it is your proof of the settled assessment and the basis for any Freeze Act years you locked in.
Mistakes to Avoid When Filling Out the Form
Each error below has tripped up real filers, and each one carries a direct cost.
- Paraphrasing the interest sentence. The judgment goes silent on interest, and the taxpayer can lose the refund interest protection.
- Altering the Freeze Act language. The freeze does not apply, and you lose the lock-in for the named years.
- Wrong docket number. The stipulation cannot be matched to your case, and entry of judgment stalls.
- Flipping plaintiff and defendant. The caption conflicts with the complaint, and the court may reject the stipulation.
- Listing the wrong Block or Lot. The judgment can attach to the wrong parcel, creating a new dispute.
- Leaving a dollar cell blank. The rollback judgment figure is unclear, and the judge cannot enter a clean number.
- Including a year the court lacks jurisdiction over. That year is dropped, and you gain nothing for it.
- Town attorney signing before the assessor concurs. The settlement can be voided if the assessor later objects.
- Missing a signature. Without both signatures there is no agreement, and no judgment can be entered.
- Cramming multiple parcels onto one line. The court cannot tell which judgment applies to which lot, and the stipulation may be returned.
- Using an outdated form revision. Old versions may lack the current required language, leaving the judgment silent.
- Sending the only original with no copy kept. If the court has no record of receipt, you cannot prove you filed.
Do’s and Don’ts
A few habits keep your stipulation clean and your judgment intact.
Do’s
- Do copy the interest and Freeze Act language word-for-word, because any change makes the judgment silent.
- Do confirm the assessor has concurred before the town’s attorney signs, because the settlement depends on it.
- Do match Block, Lot, and docket number to the complaint, because mismatches delay or misdirect the judgment.
- Do attach a schedule for multiple parcels, because it keeps each lot’s figures clear.
- Do keep a date-stamped copy or confirmation, because it is your proof of filing.
- Do verify the revision date reads 11/2013, CN 11163, because that confirms you have the current form.
Don’ts
- Don’t paraphrase any statutory sentence, because the judgment will drop that benefit.
- Don’t add a year the court has no jurisdiction over, because the court will not honor it.
- Don’t sign before the dollar figures are agreed and entered, because blanks stall the judgment.
- Don’t use a third-party reposted PDF, because it may be an outdated revision.
- Don’t forget the pro se notation if you have no attorney, because the form requires it.
- Don’t mail your only signed original, because losing it leaves you with no record.
Pros and Cons of Filing on Your Own vs. With Help
Many farmland rollback cases involve attorneys, but a pro se taxpayer can sign and file. Weigh the trade-offs before deciding.
Pros of filing pro se
- Lower cost, because you avoid attorney fees on a routine settlement.
- Direct control, because you negotiate the figures yourself.
- Speed for simple cases, because a single parcel with clear numbers is straightforward.
- The form allows it, because the notes expressly permit a pro se signature.
- Plain language in the notes, because the required sentences are spelled out for you to copy.
Cons of filing pro se (and pros of using an attorney)
- Risk of wrong statutory language, because a small change makes the judgment silent on interest or the freeze.
- Valuation judgment, because an attorney or appraiser can test whether the figure is fair.
- Jurisdiction traps, because counsel knows which years the court can actually hear.
- Freeze Act timing, because the after-judgment rules and Form 11016 are easy to miss.
- Multi-parcel and condominium rules, because schedules and separate copies are handled correctly with experienced help.
Frequently Asked Questions
Is Form CN-11163 only for farmland rollback cases?
Yes. It is the Stipulation of Settlement built for farmland rollback disputes in the Tax Court of New Jersey, where land lost its qualified farmland assessment and the parties settle the rollback figures.
Do I have to copy the interest language exactly?
Yes. Any variation from the approved N.J.S.A. 54:3-27.2 sentence makes the Tax Court judgment silent on interest, so you must copy one of the two approved versions word-for-word.
Can a taxpayer without a lawyer file this form?
Yes. A taxpayer who is not represented may sign, and the signature must be followed by the words pro se, as the form’s notes state.
Do I write a dollar amount in the Original Qualified Farmland Assessment box?
Yes. Enter the existing low farmland assessment value as a dollar figure for each year, taken from the assessor’s records.
Is the Tax Court Rollback Judgment the same as the farmland assessment figure?
No. The rollback judgment reflects the agreed non-qualified value, not the old farmland assessment, so the two numbers differ.
Do I leave the NJ Attorney ID Number blank if I am pro se?
Yes. A taxpayer with no attorney has no Attorney ID, so leave that line empty rather than entering any number.
Can one stipulation cover more than one tax year?
Yes. It may include more than one year, but you must furnish a copy of the stipulation for each separate docket number, except for condominiums.
Do I use this form for a Freeze Act request after judgment is entered?
No. A post-judgment Freeze Act request goes on Form 11016, the Application for Judgment Pursuant to N.J.S.A. 54:51A-8, not on CN-11163.
Must the assessor concur before the town signs?
Yes. The taxing district’s assessor must be consulted and concur, and the town attorney’s signature represents that this happened.
Do I send the signed form to the court clerk or the judge?
No, not to a general clerk first; send it to the judge assigned to the case, or to the Tax Court Management Office in Trenton if no judge is assigned.
Can the judge reject a settlement both sides signed?
Yes. The court reviews the fair-value representation in paragraph 3 and can decline figures far out of line with district assessing practice.
Do I need to attach the appraisal to the stipulation?
No. Paragraph 2 only represents that the review and appraisals were obtained; you do not have to file the appraisal itself with the form.
Is there a filing fee to submit the stipulation?
No. There is no separate fee to submit a settlement stipulation in a case already docketed with the Tax Court.
Can multiple parcels go on one stipulation?
Yes. If they are separately assessed in the same complaint, you attach a schedule that repeats the paragraph-one Block, Lot, Street Address, and Year information.
Related reading
- How to Fill Out New Jersey Form CN-11257 (w/Examples) + FAQs
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- How to Fill Out New Jersey Form CN-11261 (w/Examples) + FAQs
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