Tax Court: Valentina Tartivita v. Borough of Union Beach, Docket No. 007705-2018; opinion by Sundar, J.T.C., decided December 9, 2019. For plaintiff – Valentina Tartivita (Self- Represented); for defendant – John T. Lane, Jr., Esq. Held: Plaintiff is entitled to the benefit of the relief under the Freeze Act for tax year 2018 based on a final judgment of the Monmouth County Board of Taxation for tax year 2017. There was no evidence of internal or external changes to the subject property, plaintiff’s residence. Further, defendant’s annual assessments do not equate to a “complete reassessment” under the Freeze Act statute N.J.S.A. 54:3-26 or a “district-wide reassessment” under the regulations, N.J.A.C. 18:12A-1.13; 12-1.14(c). Therefore, defendant failed to meet its burden that Freeze Act relief is unavailable to plaintiff for tax year 2018.