New Jersey property tax appeals and assessments

Which state body hears appeals?

When are property tax appeal deadlines in New Jersey?

County board: Standard NJ deadline: the county board must receive the appeal by April 1, or 45 days after the town finishes mailing assessment notices, whichever is later. Does not apply in Burlington, Gloucester or Monmouth. County board demonstration: In Burlington, Gloucester and Monmouth counties the appeal is due January 15, or 45 days after the town finishes mailing assessment postcards, whichever is later.

Deadline ruleCounty board

Standard NJ deadline: the county board must receive the appeal by April 1, or 45 days after the town finishes mailing assessment notices, whichever is later. Does not apply in Burlington, Gloucester or Monmouth.[1]

Deadline ruleCounty board demonstration

In Burlington, Gloucester and Monmouth counties the appeal is due January 15, or 45 days after the town finishes mailing assessment postcards, whichever is later.[1]

Deadline ruleCounty board revaluation

In a town that put a town-wide revaluation or reassessment into effect this tax year, the county board must receive the appeal by May 1.[1]

When a filing counts as on timeCounty board

The county board must receive the appeal by the close of business on the deadline; a postmark is not enough, and late appeals are dismissed.[1]

Deadline detailBoard decision

The county board must hear and decide appeals within 3 months of the filing deadline.[2]

Deadline detailBulk mailing certification

Within 10 days after a town finishes mailing assessment notices, the assessor files a certificate of the mailing date with the county board. This date starts the 45-day clock.[3]

Deadline detailChange of assessment

If you receive a Notification of Change of Assessment, you have 45 days to appeal it.[1]

Deadline detailCross petition

If an appeal is filed on January 15 or in the 19 days before it, the other side (owner or town) gets 20 days from service to file a cross-appeal.[3]

Deadline detailDemonstration calendar

Under the alternate calendar for Burlington, Gloucester and Monmouth, owners and towns appeal to the county board by January 15 (or 45 days after the postcard mailing, if later). Properties assessed over $1,000,000 may go straight to the Tax Court by April 1.[3]

Deadline detailHearings demonstration

In the alternate-calendar counties, county board appeal hearings are held in February, March and April.[3]

Deadline detailNotice mailing demonstration

In the three alternate-calendar counties, the assessor mails each owner a notice of the new assessment by November 15 of the year before the tax year.[3]

Deadline detailTax court after board

To appeal a county board judgment, file a complaint with the Tax Court within 45 days of the date the judgment was mailed.[1]

Deadline detailWeekend rollover

If the last filing day is a Saturday, Sunday or legal holiday, the deadline moves to the next business day.[1]

Who decides property tax appeals in New Jersey?

In New Jersey you appeal an assessment to your County Board of Taxation. If the assessment is over $1,000,000, you may instead file directly with the Tax Court of New Jersey. Next step: If you disagree with the County Board of Taxation's judgment, you can appeal to the Tax Court of New Jersey.

Appeal steps

In New Jersey you appeal an assessment to your County Board of Taxation. If the assessment is over $1,000,000, you may instead file directly with the Tax Court of New Jersey.[4]

Appeal stepsNext step

If you disagree with the County Board of Taxation's judgment, you can appeal to the Tax Court of New Jersey.[4]

How is a property tax appeal filed in New Jersey?

Separate parcels: Each taxed parcel needs its own appeal unless the county tax administrator approves combining them in advance. Service: You file the original petition with the county board and send copies (with the same attachments) to your town's tax assessor and municipal clerk.

How to fileSeparate parcels

Each taxed parcel needs its own appeal unless the county tax administrator approves combining them in advance.[1]

How to fileService

You file the original petition with the county board and send copies (with the same attachments) to your town's tax assessor and municipal clerk.[1]

How to fileSignature

The petition must be signed by the owner filing it (or the owner's attorney).[1]

FormsComparable sales

The optional Comparable Sales Analysis Form (A-1 Comp. Sale) goes to the tax board (5 copies) and to the assessor and municipal clerk (1 copy each) at least 7 days before the hearing.[5]

FormsPetition of appeal

The county board appeal form is Form A-1, Petition of Appeal (version 6-26), published by the NJ Division of Taxation.[1]

Filing fee

County board filing fee by assessed value: under $150,000: $5; $150,000 to $499,999: $25; $500,000 to $999,999: $100; $1,000,000 or more: $150.[1]

Filing feePayment

The fee must come with the petition. Checks are payable to the County Tax Administrator, and fees are not refunded.[1]

Who may file

A business, LLC, trust or other entity must use a New Jersey attorney, unless the property's prior-year taxes were under $25,000. In that case it may appear for itself.[1]

Who may fileIndividual

An individual owner must attend the hearing (unless a summary hearing was chosen) or be represented by a New Jersey attorney.[1]

Hearings

Form A-1 offers an in-person hearing, a virtual hearing (only where the county offers it), or a summary hearing decided on your written evidence.[1]

HearingsAdjournments

Hearing postponements are granted only for extraordinary reasons.[1]

HearingsSummary

In a summary hearing the board decides only on what you submitted. You can include a written explanation of your comparables.[1]

What evidence do New Jersey review bodies accept?

Comparable sales: You may submit up to 5 comparable sales. For each, give the block, lot, sale price and deed date. If they are not attached to the petition, they are due at least 7 days before the hearing. Appraisals: If you rely on an appraisal, give the board and the other side copies at least 7 days before the hearing. The appraiser must attend and testify.

Evidence acceptedComparable sales

You may submit up to 5 comparable sales. For each, give the block, lot, sale price and deed date. If they are not attached to the petition, they are due at least 7 days before the hearing.[1]

Evidence ruleAppraisals

If you rely on an appraisal, give the board and the other side copies at least 7 days before the hearing. The appraiser must attend and testify.[1]

Evidence ruleAppraisal summary hearing

Choosing a summary (no-appearance) hearing does not work with an appraisal. If an appraisal report is submitted, the appraiser and the owner must appear.[1]

Evidence ruleSale dates

The Division of Taxation's guide says evidence, especially comparable sales, should come from before the October 1 assessment date.[2]

Evidence not acceptedComparable assessments

Sales of similar properties count as evidence of market value. The assessments of similar properties do not.[1]

Evidence not acceptedTax amount

Only the assessed value can be appealed, not the amount of the tax bill.[1]

Can an assessment go up on appeal in New Jersey?

Yes. If the property's ratio falls below the common level range, the county board must raise the assessment to the average ratio level. Cross appeal: The town may file a cross-appeal of your assessment. You will be notified and can appear at the hearing.

Can the value go up?

Yes. If the property's ratio falls below the common level range, the county board must raise the assessment to the average ratio level.[1]

Can the value go up?Cross appeal

The town may file a cross-appeal of your assessment. You will be notified and can appear at the hearing.[1]

Does a reduction carry forward?

Freeze Act: if nobody appeals to the Tax Court, the county board's judgment binds the town for that year and the next two years. Exceptions include added assessments and a town-wide revaluation. The owner can end the freeze by filing a new appeal.[1]

How does reassessment and equalization work in New Jersey?

Alternate calendar: Burlington, Gloucester and Monmouth counties follow a separate (alternate) assessment calendar under Chapter 306, Laws of 2017. Assessments reflect market value as of October 1 of the year before the tax year (for tax year 2027: October 1, 2026).

Reassessment cycleAlternate calendar

Burlington, Gloucester and Monmouth counties follow a separate (alternate) assessment calendar under Chapter 306, Laws of 2017.[3]

Valuation date

Assessments reflect market value as of October 1 of the year before the tax year (for tax year 2027: October 1, 2026).[1]

How do average ratios and the common level range work in New Jersey?

Ratios above full value: In the 2026 table, an average ratio above 100% is treated as 100% (tax year 2026). The common level range is the town's average ratio plus or minus 15%.

Average ratioRatios above full value

In the 2026 table, an average ratio above 100% is treated as 100%.[6] (latest published: tax year 2026)

Common level range

The common level range is the town's average ratio plus or minus 15%.[4]

Common level rangeApplication

If the board finds a property's assessment-to-market-value ratio is above or below the common level range, it resets the assessment to market value times the town's average ratio. This can lower or raise the assessment.[7]

Common level rangeCounty percentage level

The county percentage level is 100% in every county. If the town's average ratio is below 100% and the property's ratio is above 100%, the assessment is reduced by applying the average ratio.[7]

Common level rangeNot applicable revaluation year

The common level range test does not apply to appeals for the tax year in which a town completes and puts into effect a district-wide revaluation.[7]

Who can answer questions about assessments in New Jersey?

Tax Court of New Jersey: Richard J. Hughes Justice Complex, 25 Market Street, Trenton. Mail: PO Box 972, Trenton, NJ 08625-0972. Phone (609) 815-2922, option 1.

ContactTax court

Tax Court of New Jersey: Richard J. Hughes Justice Complex, 25 Market Street, Trenton. Mail: PO Box 972, Trenton, NJ 08625-0972. Phone (609) 815-2922, option 1.[1]

What other statewide rules apply in New Jersey?

To keep an appeal alive, you must have paid all taxes and municipal charges due through the first quarter of the current tax year. The board may relax this.

Paying the tax while you appeal

To keep an appeal alive, you must have paid all taxes and municipal charges due through the first quarter of the current tax year. The board may relax this.[1]