How do I appeal my property tax assessment in New Jersey?

New Jersey has some of the highest effective property tax rates in the nation. Appeals are governed by N.J.S.A. 54:3-1 et seq.

1. Assessment Notice (Postcard)

By February 1, the assessor mails a "Notice of Assessment" postcard listing the prior and current assessed values. The Director of Taxation also publishes an annual "equalization ratio" (Chapter 123 ratio) for each municipality.

2. Chapter 123 Common-Level Range

You must show that your assessed value exceeds (true value × upper bound of the common-level range, which is 115% of the average ratio). If your municipality's average ratio is 50%, the upper limit is 57.5%; an assessment above this on a fairly-valued property qualifies for reduction.

3. File County Board of Taxation Petition

File Form A-1 by April 1 (or May 1 in municipalities that did a district-wide revaluation or reassessment). Filing fee: $5–$150 based on assessed value. Counties hold hearings June through September.

4. Direct to Tax Court

Properties with assessed value over $1 million may file directly in the N.J. Tax Court by April 1 under N.J.S.A. 54:3-21(a)(1).

5. N.J. Tax Court

Appeal an adverse County Board decision within 45 days (R. 8:4-1). The Tax Court is a court of statewide jurisdiction (N.J.S.A. 2B:13). Decisions are appealable to the Appellate Division.

6. Exemptions

Senior Freeze (Property Tax Reimbursement) for 65+ with income limits; ANCHOR rebate program; 100% disabled veterans exempt under N.J.S.A. 54:4-3.30.

This is legal information, not legal advice.