Division of TaxationAll property owners have the right to file tax appeals with the County Board of Taxation, regardless of the amount of their assessment. However, for properties with assessments greater than $1,000,000, owners also have the option of filing an appeal directly with the State Tax Court of New Jersey. Petitions to either the County Board of Taxation or the State Tax Court must be filed and received on or before April 1st. Where a municipal revaluation or reassessment has been undertaken, petitions must be filed and received by May 1st.
A taxpayer considering an appeal should understand that he/she must prove that his/her assessed value is unreasonable compared to a market value standard.
For an assessed value to be considered excessive or discriminatory, a taxpayer must prove that the assessment does not fairly represent either the True Market Value Standard or Common Level Range Standard. The common level range for a taxing district is that range which is plus or minus 15% of the average ratio for that district.
NOTE: , , and follow an alternative assessment calendar and the tax appeal filing deadline is January 15. Residents may call their County Tax Board for more information.
Burlington: 609-265-5056
Gloucester: 856-307-6445
Monmouth: 732-431-7404
To appeal your property's assessment, File Form A-1 and Form A-1 Comp. Sale with the County Board of Taxation.
Occasionally, property owners make changes or additions to real property after October 1, when municipalities set the value of property for tax purposes for the following tax year.
Also, sometimes properties are left off a municipality's tax list in error.
When either of these occur, if there is an increase in value created an additional assessment is sent to the property owner. You can appeal an added or omitted assessment by filing Form AA-1 with your County Board of Taxation.
NOTE: If the aggregate assessed valuation of the property exceeds $750,000, the appeal may be made directly to the Tax Court of New Jersey.
Read the materials below for more information:
If you are not satisfied with the decision made at your County Tax Board hearing, you can file an appeal with the Tax Court of New Jersey.
File your appeal with Tax Court within 45 days of the date of the County Board of Taxations judgment. NOTE: If your property's assessment is more than $1 million, or if the added or omitted assessment aggregate assessed valuation exceeds $750,000, you may appeal directly with the Tax Court of New Jersey.