New Jersey Tax Appeal Now

• Petition of Appeal
  • The petition of appeal must be received by the County Board of Taxation on or before April 1 of the tax year or 45 days from the date of bulk mailing of Notification of Assessment is completed in the taxing district, whichever is later. (by May 1 in districts which have undergone municipal wide revaluation or re-assessment.)
  • A copy must be served upon the assessor of the municipality in which the property is located.
  • A copy must be served upon the clerk of the municipality in which the property is located.*
  • Any supporting documents attached to the original petition must also be attached to the assessor’s and municipal clerk’s copies.
  • The Petition for appeal form is known as ‘Form A-1 (1-08)’. Download this form from http://www.state.nj.us/treasury/taxation/lpt/exam.shtml .
  • 2nd Source of Appeal form – http://www.state.nj.us/treasury/taxation/prntlpt.shtml
  • Added / Omitted Petition for appeal form is found on the same site and must be filed on or before December 1 of the tax year or 30 days from the date the collector completes the bulk mailing of tax bills for added or omitted assessments, whichever is later.
  • The petition of appeal forms can also be obtained from the county tax boards located in most county office buildings. 

 
*Additional rules apply if the municipality is the appellant which are not be addressed here.

• If the property’s assessed valuation is greater than $1,000,000, the taxpayer or taxing district may bypass the County Board of Taxation and file a petition of appeal called a ‘Form of Complaint’ with the Clerk of The Tax Court by April 1 of the tax year.
  • The Tax Court of New Jersey is located at The Richard J. Hughes Justice Complex, 25 Market Street, Trenton, New Jersey. The Mailing Address of the Court for your complaint form is P.O. Box 972, Trenton, NJ 08625-0972.
  • The Tax Court Phone Number: (609) 292-5082.
  • Any complaint by a taxpayer to review the action of a County Board of Taxation or request for a Direct Review by the Tax Court, (for property exceeding $1,000,000 in assessment value), shall also be served on The County Board of Taxation and on the assessor and the Clerk of the taxing district in which the property is located.
    • Prior filings to the County Board are not sufficient.
• Delivery of the appeal or complaint form.
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    • Service shall be made personally or by certified or registered mail, return receipt requested with the following exceptions:
      • The County Board of Taxation shall be served by leaving a copy with The County Tax Administrator or with a person in charge of the office of by mailing a copy to the County Tax Administrator by ordinary mail.
      • Service upon the assessor and Clerk of a taxing district shall be by leaving a copy with the assessor or the person in charge of the office and by leaving a copy with the Clerk of the taxing district or the person in charge of the office, or by mailing copies to the assessor and the Clerk by ordinary mail.

Additional Requirements

• Commercial, Industrial , Multi – Family Petitions
• Must annex an itemized statement showing all sources of income and expenses for that property for the most recently completed accounting year and any other year requested by the County Board of taxation.
• Separate Parcel Filings
• In local property tax cases, a separate complaint must be filed for each tax year for each separately assessed property.
• A separate complaint must be filed each tax year for a group of properties, (such as a condominium complex), permitted to be included in a single complaint as provided by  R.8:3=5(a)(2). (3) & (4).