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How do I appeal my property tax assessment?

County Board of Taxation (county level - each of NJ's 21 counties) / New Jersey Tax Court (state level - Trenton) / Appellate Division (further judicial appeal)
Step by Step

How to do it

  1. Receive your Notice of Assessment: NJ assessors mail assessment notices to property owners; assessment date is October 1 of the prior year; review the assessment (found on your notice or at the county tax board or local assessor's office - assessments are public record)
  2. Contact the municipal Tax Assessor informally first - many factual errors resolved; request your property record card
  3. FILE A PETITION OF APPEAL (Form A-1) with your COUNTY BOARD OF TAXATION:
  4. DEADLINE: APRIL 1 of the tax year (RECEIVED - not just postmarked; must physically arrive at the county board by April 1 at close of business)
  5. EXCEPTION: If your municipality completed a revaluation/reassessment: deadline may be MAY 1; confirm with your county board
  6. EXCEPTION: 45 days from the bulk mailing date of assessment notices if mailing was completed after the April 1 deadline
  7. Use Form A-1 (Petition of Appeal) available from your county Board of Taxation
  8. Filing fee based on assessed value (check your county board for current fee schedule)
  9. The petition must include: property identification, assessed value, claimed value, and basis for appeal
  10. Pay all taxes due, including first quarter, before or at time of filing
  11. CBOE HEARING: Board holds a hearing (typically May-June); present comparable sales, appraisal, or evidence; decision mailed to both parties
  12. APPEAL CBOE DECISION: File with the NJ TAX COURT within 45 days of the CBOE decision mailing date
  13. Tax Court: Richard J. Hughes Justice Complex, 25 Market Street, Trenton, NJ 08625; P.O. Box 972, Trenton, NJ 08625-0972; njcourts.gov/courts/tax
  14. Corporations, LLCs, partnerships, trusts: MUST have attorney representation if prior year taxes exceeded $25,000
  15. Tax Court appeals: Trial Court Judgment → Appellate Division within 45 days
Details

What you need to know

Required Docs
  • Form A-1 Petition of Appeal (from county Board of Taxation or nj.gov/treasury/taxation)
  • Filing fee (based on assessed value)
  • Supporting evidence: comparable sales (from October 1 assessment date ± 1 year), appraisal, property record card errors
Fee
Filing fee varies by assessed value (small residential: $5-$50+; larger properties: more); check your county board; Tax Court: separate filing fees APPEAL DEADLINE: April 1 (RECEIVED - not postmarked); revaluation municipalities: May 1 CBOE DECISION APPEAL TO TAX COURT: 45 days from decision mailing TAXES MUST BE PAID: Must pay at least first quarter taxes due to maintain appeal rights WHERE TO GO: County Board of Taxation in the county where property is located (21 counties - each has its own board); NJ Tax Court - njcourts.gov/courts/tax | (609) 292-2274
Where to Go
County Board of Taxation in the county where property is located (21 counties - each has its own board); NJ Tax Court - njcourts.gov/courts/tax | (609) 292-2274
County-specific variations apply

Each of NJ's 21 counties has its own Board of Taxation with its own contact, procedures, and filing location. Burlington, Monmouth, and Gloucester counties have special filing dates - confirm with those specific county boards. Passaic, Bergen, Essex, Hudson, Union, and Middlesex county boards handle very high volumes. Always verify your specific county board's current deadlines, filing fees, and location.

New Jersey Notes

Important state-specific details

  • APRIL 1 DEADLINE IS CRITICAL AND HARD - must be RECEIVED (not postmarked); this catches many taxpayers off guard.
  • NJ uses EQUALIZATION RATIOS: each municipality is assessed at a different percentage of true market value (published annually as the "average ratio"); compare your assessment to the ratio, not just to comparable sales.
  • Corporations/LLCs/entities: require attorney at CBOE/Tax Court if prior year taxes exceeded $25,000.
  • ANCHOR PROGRAM: New Jersey's major homeowner/renter relief program - file separately through NJ DOR; significant annual payments.
  • Senior Freeze (PTR): reimburses seniors for property tax increases - file Form PTR-1 with NJ DOR.
Official Source

State office contact

State Office
NJ County Board of Taxation (21 county boards); NJ Tax Court - njcourts.gov/courts/tax | (609) 292-2274; NJ Division of Taxation, LPT - nj.gov/treasury/taxation/lpt | (609) 292-7974