When must a Notice of Disallowance be mailed?

A Notice of Disallowance must be mailed by April 1 for denials, which is a crucial deadline for property taxpayers in New Jersey. This notice is intended to inform a taxpayer of the denial of their appeal regarding property assessments. By requiring that this notice is sent by April 1, the law ensures that taxpayers are made aware of the outcome of their appeals in a timely manner, allowing them to take any further necessary actions, such as preparing for the next stage of the appeal process or considering other options within the assessment year.

The other options do not align with the statutory requirements for filing or mailing notices. While there are specific deadlines for appealing assessments and for local improvement assessments, the April 1 deadline is specifically tied to denied applications, making this the correct answer for the timing of a Notice of Disallowance in New Jersey.