New Jersey property tax appeal · deadlines, forms & how to file
How to appeal your New Jersey property taxes
New Jersey homeowners file a Petition of Appeal (Form A-1) with their County Board of Taxation, typically by April 1. You must overcome a presumption of correctness with credible comparable-sales evidence. A filing fee applies based on assessed value, and properties assessed over $1 million may appeal directly to the State Tax Court.
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See how the New Jersey process worksNew Jersey appeal deadline
Filing deadlineNext deadline: around April 1, 2027
Typically April 1 (or May 1 in a municipality that did a revaluation or reassessment).
New Jersey's standard appeal deadline is April 1, but it moves to May 1 in towns that performed a revaluation or reassessment that year, and some counties run on different calendars. Assessments over $1,000,000 may be filed directly with the State Tax Court. Confirm your date with your County Board of Taxation.
How a New Jersey appeal actually works
Every statement below is cited to its primary source and shows the date we verified it. Where we could not confirm something from a primary source, we say so instead of guessing. Dataset last re-verified 2026-08-13.
Missed the main deadline? New Jersey has 8 remedies most homeowners never hear about
County pages rarely surface these. Each one is a distinct legal route with its own clock.
FREEZE ACT — County Board judgments (N.J.S.A. 54:3-26)
THE 3-FOR-1 VALUE PROPOSITION. Where no request for review is taken to the Tax Court, a county board of taxation judgment on real property 'shall be conclusive and binding upon the municipal assessor and the taxing district for the assessment year, AND FOR THE TWO ASSESSMENT YEARS SUCCEEDING the assessment year, covered by the judgment.' EXCEPTIONS / TERMINATION: (1) 'except as to changes in value of the property occurring after the assessment date'; (2) the binding effect TERMINATES with the tax year immediately preceding the year in which a program for COMPLETE REVALUATION or COMPLETE REASSESSMENT of all real property in the district is put into effect; (3) if as of October 1 of the pretax year the property has been the subject of an addition qualifying as an ADDED ASSESSMENT, a CONDOMINIUM or COOPERATIVE CONVERSION, a SUBDIVISION, or a ZONING CHANGE, the binding effect terminates with that pretax year; (4) the PROPERTY OWNER may end the freeze by filing another appeal. ENFORCEMENT TEETH: if the assessor increases the assessment or fails to reflect the judgment on the tax duplicate in either of the two following years and the judgment is final, THE BURDEN OF PROOF SHIFTS TO THE TAXING DISTRICT to show the assessor acted reasonably; if the board finds the assessor did not act reasonably, the board SHALL award the taxpayer reasonable counsel fees, appraisal costs and other costs, payable by the taxing district.
When:
primary source · verified
FREEZE ACT — Tax Court judgments (N.J.S.A. 54:51A-8)
Where a judgment not subject to further appeal has been rendered by the Tax Court involving real property, the judgment 'shall be conclusive and binding upon the municipal assessor and the taxing district, parties to the proceeding, for the assessment year AND FOR THE TWO ASSESSMENT YEARS SUCCEEDING the assessment year covered by the final judgment, except as to changes in the value of the property occurring after the assessment date.' Same termination triggers as the county board Freeze Act (complete revaluation/reassessment; added assessment, condo/co-op conversion, subdivision, or zoning change as of October 1 of the pretax year). Same burden-shift and fee-shifting remedy against the taxing district if the assessor increases the assessment or fails to reflect the judgment in either of the two following years. REFUND TIMING (added by P.L.2019, c.230): on a successful appeal of RESIDENTIAL real property the taxing district must refund excess taxes paid (net of delinquencies) WITHIN 60 DAYS of final judgment; for NONRESIDENTIAL property the refund may be spread in substantially equal payments over up to THREE YEARS from final judgment.
When:
primary source · verified
PREREQUISITE — Taxes must be paid current (N.J.S.A. 54:3-27)
NOT A REMEDY BUT A HARD GATE. A taxpayer who files an appeal from an assessment 'must pay to the collector of the taxing district no less than the total of all taxes and municipal charges due up to and including the FIRST QUARTER of the taxes and municipal charges assessed against him for the current year.' The county board MAY relax the payment requirement and fix terms of payment 'as the interests of justice may require'; if the board refuses to relax and that refusal is appealed, the Tax Court may hear all issues without remand. Parallel requirement at the Tax Court level: at the time a complaint is filed seeking review of a county board judgment, 'all taxes or any installments thereof then due and payable for the year for which review is sought must have been paid,' subject to the Tax Court's power to relax (N.J.S.A. 54:51A-1(b)). The NJ Courts self-help page lists 'not paying taxes or municipal charges' as a ground for dismissal of a Tax Court appeal.
When:
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CHAPTER 91 — Income and expense request (N.J.S.A. 54:4-34)
APPEAL-KILLER FOR INCOME-PRODUCING PROPERTY. On written request of the assessor MADE BY CERTIFIED MAIL, every owner of real property must render a full and true account of the property and, for income-producing property, the income therefrom. If the owner 'fail[s] or refuse[s] to respond to the written request of the assessor WITHIN 45 DAYS of such request,' or refuses to testify on oath, or renders a false or fraudulent account, then (a) the assessor may value the property at whatever amount he can reasonably determine from information available to him, and (b) 'NO APPEAL SHALL BE HEARD from the assessor's valuation and assessment with respect to income-producing property.' The county board may impose terms and conditions for furnishing the information where, for good cause shown, the owner could not furnish it in time. The assessor MUST enclose a copy of N.J.S.A. 54:4-34 with the request — a defective request is a common taxpayer defense. NJ Courts lists 'failure to provide income and expense information on income-producing properties' as a ground for dismissal of a Tax Court appeal.
When:
primary source · verified
Added and Omitted Assessment Appeals (Form AA-1)
For improvements/additions completed after October 1, or properties erroneously left off the tax list. Appeals from ADDED assessments may be made to the county board of taxation on or before DECEMBER 1 of the year of levy, or 30 days from the date the collector completes the bulk mailing of tax bills for added assessments, whichever is later. Same rule for OMITTED assessments (N.J.S.A. 54:4-63.39). Direct appeal to the Tax Court is available if the AGGREGATE ASSESSED VALUATION of the property exceeds $750,000. The county board must hear and determine added/omitted appeals within one month after the last day for filing. Appeals to the Tax Court from added/omitted judgments: 45 days from the date fixed for final decisions by the county board.
When:
primary source · verified
Correction of error (N.J.S.A. 54:51A-7)
A Tax Court proceeding to correct an error in an assessment. Cases brought to correct an error under N.J.S.A. 54:51A-7 qualify for the Tax Court SMALL CLAIMS track ($50 filing fee). The exact scope, grounds and time limits of N.J.S.A. 54:51A-7 were NOT independently read during this research pass — do not represent the eligibility criteria or deadline to consumers until the statutory text is pulled.
Material depreciation / destruction after the assessment date (N.J.S.A. 54:4-35.1)
Where a building or structure suffers material depreciation (destruction, damage) after the October 1 assessment date, the assessor — upon timely notice from the property owner — must, after examination and inquiry, determine the value of the real property and assess it according to that value. The Division of Taxation's 2026 ALTERNATE assessment calendar (Burlington, Gloucester, Monmouth) states the assessor acts 'if prior to May 3 given property owner's notice of material depreciation of any building or other structure that occurred after October 1 and before May 1... shall determine the value of such real property as of May 1.' THE CORRESPONDING DATES ON THE STANDARD (non-alternate) STATEWIDE CALENDAR WERE NOT VERIFIED in this pass and differ. Do not publish a statewide notice deadline for this remedy until the standard Property Administration work calendar is pulled.
Long Term Tax Exemption Law — appeal BARRED
'No taxpayer or taxing district shall be entitled to appeal either an assessment or an exemption or both that is based on a financial agreement subject to the provisions of the Long Term Tax Exemption Law' under the N.J.S.A. 54:3-21(a) appeals process. Screen these properties out of any NJ appeal funnel.
When:
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What evidence wins in New Jersey
NEW JERSEY IS A TWO-STEP STATE, AND THE SECOND STEP IS THE COMMERCIAL CORE OF ANY NJ APPEAL PRODUCT. STEP 1 — PROVE TRUE MARKET VALUE. The taxpayer must prove the property's true (fair) market value as of OCTOBER 1 OF THE PRETAX YEAR. The Division of Taxation's official Form A-1 instructions are explicit: 'COMPARABLE SALES OF REAL PROPERTY ARE ACCEPTABLE EVIDENCE OF MARKET VALUE. COMPARABLE ASSESSMENTS ARE UNACCEPTABLE AS EVIDENCE OF VALUE.' The 'Guide to Tax Appeal Hearings' repeats: 'The assessments of similar properties are not usable evidence.' The Tax Court self-help page lists what CANNOT prove fair market value: assessments on other properties; taxes on other properties; descriptions of conditions affecting the home (traffic, flooding) standing alone; and sale prices of significantly dissimilar properties. Procedurally: not more than FIVE comparable sales may be submitted (the Union County board and most boards recommend a minimum of THREE), and they must be served on the assessor, the municipal clerk and the county board no later than SEVEN CALENDAR DAYS before the hearing if not attached to the petition. Each comparable must show block, lot, sale price and deed date. Sales must be arm's-length ('usable'); usability can be checked against the Division of Taxation SR-1A sales records at the county board or assessor's office. If an appraisal report is offered, it must be served at least seven calendar days before the county board hearing (20 days before trial in Tax Court) and THE APPRAISER MUST APPEAR AND TESTIFY. Income-producing property must attach an itemized income-and-expense statement. STEP 2 — CHAPTER 123 / COMMON LEVEL RANGE (THIS IS WHERE NJ APPEALS ARE ACTUALLY WON OR LOST). The Director of the Division of Taxation promulgates, as of October 1 of the pretax year, an AVERAGE RATIO ('Director's Ratio') of assessed to true value for every taxing district (N.J.S.A. 54:1-35a(a)). The COMMON LEVEL RANGE is 'that range which is plus or minus 15% of the average ratio for that district' (N.J.S.A. 54:1-35a(b)) — VERIFIED at exactly ±15%. Once the board or court determines true market value, it is REQUIRED to compute the ratio of assessed value to that true value and compare it to the common level range: (i) if that ratio EXCEEDS THE UPPER LIMIT or FALLS BELOW THE LOWER LIMIT, the board/court 'shall revise the taxable value of the property by applying the average ratio to the true value of the property' (N.J.S.A. 54:3-22(c) for county boards; N.J.S.A. 54:51A-6(a) for the Tax Court); (ii) if the ratio falls WITHIN the common level range, NO ADJUSTMENT IS MADE AND THE ASSESSMENT IS AFFIRMED — the Union County Board of Taxation's official packet states it plainly: 'if the assessment falls within this common level range, no adjustment will be made'; (iii) note the DOWNSIDE RISK — if the ratio falls BELOW the lower limit, the board 'shall revise' upward, i.e., the assessment can be INCREASED; (iv) if the average ratio is below the county percentage level and the subject's ratio exceeds the county percentage level, the average ratio is applied to true value (54:3-22(d) / 54:51A-6(b)); (v) if BOTH the average ratio and the subject's ratio exceed the county percentage level, the COUNTY PERCENTAGE LEVEL (not the average ratio) is applied to true value (54:3-22(e) / 54:51A-6(c)). CHAPTER 123 EXCEPTION — REVALUATION YEAR: Chapter 123 'shall not apply to any proceeding to review an assessment of real property taken with respect to the tax year in which the taxing district shall have completed and put into operation a district-wide revaluation program approved by the Director... district-wide reassessment program, compliance plan, or other form of municipal-wide assessment review that requires the revision of all property assessments to current market value, that is approved by the county board of taxation pursuant to R.S.54:4-23' (N.J.S.A. 54:3-22(f); N.J.S.A. 54:51A-6(d)). In a revaluation year assessments are at 100% of true market value and the taxpayer must simply prove market value below the assessment. PRACTICAL SCREENING MATH (as taught by the Union County Board's own packet): divide the total assessed value by the UPPER LIMIT ratio to get the market value the taxpayer must prove BELOW in order to win; divide by the LOWER LIMIT ratio to see the value above which the assessment could be raised. Current ratios: 'Common Level Ranges (Chapter 123)' tables published annually by the Division of Taxation (2026: https://www.nj.gov/treasury/taxation/pdf/lpt/chap123/2026CH123.pdf) and the 'Table of Equalized Valuations' (2025 TEV certified October 1, 2025 for use in Tax Year 2026, as amended by the Tax Court January 31, 2026: https://www.nj.gov/treasury/taxation/pdf/lptval/2024/2025TEV.pdf), plus a Director's Ratio History spreadsheet at https://www.nj.gov/treasury/taxation/lpt/tev/DirRatios.xlsx — all indexed at https://www.nj.gov/treasury/taxation/lpt/statdata.shtml. OTHER ADMISSIBLE EVIDENCE: where a deed does not state true consideration, the realty transfer fee paid and the affidavit of consideration are admissible as PRIMA FACIE evidence of the actual sale price (N.J.S.A. 54:3-22(b)). Photographs, surveys and cost data are admissible in the board's discretion. On written request at time of filing, a county board hearing may proceed as a SUMMARY (paper) hearing without the owner appearing, or VIRTUALLY (N.J.S.A. 54:3-22(g),(h); Form A-1 face sheet offers 'In-Person / Virtual / Summary' hearing election) — but if an appraisal report is submitted, the appraiser and taxpayer must still appear.
primary source · verified 2026-08-12
The appeal ladder, in New Jersey's own terms
- 1
County Board of Taxation (county of the property; e.g., Bergen, Essex, Middlesex County Board of Taxation)
Deadline: STANDARD-CALENDAR COUNTIES (18 of 21): on or before April 1 of the tax year, OR 45 days from the date the bulk mailing of Notification of Assessment is completed in the taxing district, whichever is LATER. EXCEPTION 1 — REVALUATION/REASSESSMENT: in a taxing district where a municipal-wide revaluation or municipal-wide reassessment has been implemented, 'before or on May 1.' EXCEPTION 2 — CHANGE-OF-ASSESSMENT NOTICE: a taxpayer has 45 days to file upon issuance of a Notification of Change in Assessment. ALTERNATE-CALENDAR COUNTIES (Burlington, Gloucester, Monmouth): on or before JANUARY 15, or 45 days from completion of the bulk mailing of notification of assessment, whichever is later — and the statute's May 1 revaluation exception does NOT appear in the alternate-calendar subsection (N.J.S.A. 54:3-21(a)(2)). The appeal must be RECEIVED (not merely postmarked) by the board before close of business on the deadline date; a late-received appeal is dismissed for lateness.
Clock starts: Fixed statutory date (April 1, or May 1 in a revaluation/reassessment year, or January 15 in Burlington/Gloucester/Monmouth), extended if later by a relative window of 45 days running from the date the assessor (or county tax administrator) completes the BULK MAILING of the Notification of Assessment in the taxing district. A separate independent 45-day window runs from issuance of a Notification of Change in Assessment.
N.J.S.A. 54:3-21(a)(1) (standard calendar; revaluation/reassessment May 1; $1,000,000 direct-to-Tax-Court option) and N.J.S.A. 54:3-21(a)(2) (counties in the Real Property Assessment Demonstration Program, N.J.S.A. 54:1-104 / P.L.2013 c.15; counties under the Property Tax Assessment Reform Act, N.J.S.A. 54:1-86 et seq.; and counties adopting N.J.S.A. 54:1-105 by resolution — January 15) · primary source · verified 2026-08-12
Form: Form A-1 (revision 6-26); companion evidence form: Form A-1 Comp. Sale (revision 12-14) — Form A-1, 'PETITION OF APPEAL — [___] County Board of Taxation' (prescribed by the Director, Division of Taxation). Companion: 'Comparable Sales Analysis Form' (Form A-1 Comp. Sale). Added/omitted assessments use Form AA-1, 'Added/Omitted Petition of Appeal' (revision 3-25). Consolidating multiple lots requires form MAS (Multiple Appeal Schedule) with prior approval of the county tax administrator. official form
primary source · verified 2026-08-12
Fee: Scales with total assessed valuation (land + improvements): under $150,000 = $5.00; $150,000 to under $500,000 = $25.00; $500,000 to under $1,000,000 = $100.00; $1,000,000 or more = $150.00. Classification-only appeal = $25.00. Valuation + classification = sum of both. Any appeal not covered above = $25.00. NO FEE to contest denial of a veteran's / surviving spouse's deduction, a senior citizen's or disabled person's deduction, or a homestead exemption. Payable to 'County Tax Administrator'; must accompany the original petition; non-refundable. (statutory)
N.J.S.A. 54:3-21.3 (fee schedule); implemented via N.J.A.C. 18:12A-1.6 (petitions of appeal) and N.J.A.C. 18:12A-1.7 (filing fee computed on total assessment including land and improvements) · primary source · verified 2026-08-12
- 2
Tax Court of New Jersey (Local Property Tax part), Trenton — Richard J. Hughes Justice Complex, 25 Market Street; Tax Court Management Office, PO Box 972, Trenton, NJ 08625-0972
Deadline: REVIEW OF A COUNTY BOARD JUDGMENT: complaint must be filed with the Tax Court within 45 days of SERVICE of the county board judgment (service is deemed complete on the date of mailing of the judgment). DIRECT APPEAL (bypassing the county board): on or before April 1 of the tax year, or 45 days from completion of the bulk mailing of notification of assessment, whichever is later — available only if the assessed valuation of the property exceeds $1,000,000. In a municipal-wide revaluation/reassessment district the direct-appeal date is May 1. IMPORTANT: in Burlington, Gloucester and Monmouth (alternate-calendar counties) the COUNTY BOARD deadline is January 15 but the DIRECT Tax Court complaint deadline remains April 1 per N.J.S.A. 54:3-21(a)(2). Added/omitted assessments may go directly to the Tax Court if the aggregate assessed valuation exceeds $750,000, on or before December 1 of the year of levy or 30 days from completion of the bulk mailing of added/omitted tax bills, whichever is later.
Clock starts: For county-board review: the date of SERVICE (mailing) of the county board of taxation's memorandum of judgment. For direct appeals: the fixed April 1 (or May 1 revaluation) date, or completion of the bulk mailing of notification of assessment, whichever is later.
N.J.S.A. 54:51A-9(a) (45 days from service of the county board judgment); N.J.S.A. 54:51A-1 (right of review, pursuant to rules of court); R. 8:4-1 (Tax Court time for filing complaints); N.J.S.A. 54:3-21 (direct-appeal window and $1,000,000 threshold) · primary source · verified 2026-08-12
Form: CN 10341 — Local Property Tax Complaint Packet (contains the Local Property Tax Complaint and the Local Property Tax Case Information Statement). Filing is normally done electronically through NJ Courts eCourts. — Local Property Tax Complaint Packet, Tax Court of New Jersey official form
primary source · verified 2026-08-12
Fee: REGULAR COMPLAINT: $250.00 for the first parcel/condo (or first state tax type); $50.00 for each additional parcel/condo. SMALL CLAIMS: $50.00 for the first parcel/condo; $10.00 for each additional. MOTIONS: $50.00 (no fee for motions in small claims matters). A municipality pays no filing fee for a counterclaim (but $50 for each additional parcel/condo counterclaim; $10 in small claims). SMALL CLAIMS ELIGIBILITY (local property tax): Class 2 residential property (a lot/parcel with a 1-4 family home); Class 3A farm residence (farm property not assessed under the Farmland Assessment Act); property taxed at less than $25,000 for the prior year; or a case to correct an error under N.J.S.A. 54:51A-7. (statutory)
Fees set by Rules of Court / New Jersey Court Filing Fee schedule administered by the Administrative Office of the Courts (see R. 8:12); small claims track governed by R. 8:11 · primary source · verified 2026-08-12
Who has to prove what
The taxpayer must prove that the assessed value is unreasonable when measured against a market value standard — i.e., that the assessment does not fairly represent either (a) the True Market Value Standard or (b) the Common Level Range Standard (Chapter 123). Value must be proved as of the OCTOBER 1 PRETAX-YEAR assessment date.
primary source · verified 2026-08-12
When values are set
Assessments are made ANNUALLY. The assessor values all real property in the taxing district as of OCTOBER 1 OF THE PRETAX YEAR (N.J.S.A. 54:4-35; N.J.S.A. 54:4-23). The Division of Taxation's Guide states: 'October 1 pre-tax year is the annual assessment date' and 'Once a revaluation is complete all assessments in the municipality must be at 100% of true market value as of October 1 of the pre-tax year.' There is NO statewide mandated revaluation cycle — municipalities revalue or reassess at intervals driven by the county board of taxation and the Director; between revaluations assessments stay nominally fixed while market values move, which is exactly why the Chapter 123 average ratio / common level range mechanism exists ('If assessments are not adjusted annually, a deviation from 100% of true market value occurs'). In the three alternate-calendar counties (Burlington, Gloucester, Monmouth) municipal-wide reassessments are performed annually to hold assessments at market value, and preliminary assessment lists are filed by November 1 of the pretax year with Notices of Assessment mailed by November 15 of the pretax year. STANDARD-CALENDAR COUNTIES: the assessor or county board must notify each taxpayer by mail of any CHANGE in assessment within 30 days of the change, and the taxpayer then has 45 days from issuance of that notice to appeal. ASSESSMENT CAP: no statutory cap on annual assessment increases was located in the statutes and Division of Taxation publications reviewed; do not represent to consumers that a cap exists — treat as an open item.
primary source · verified 2026-08-12
How counties differ
DEADLINE VARIES BY COUNTY — THIS IS THE SINGLE HIGHEST-RISK ITEM IN NEW JERSEY. (1) ALTERNATE-CALENDAR COUNTIES — BURLINGTON, GLOUCESTER, MONMOUTH. As of the Division of Taxation's published 2026 Alternate Assessment Calendar and its Assessment and Appeals page (last updated 08/15/25), exactly THREE counties operate on the alternate calendar: Burlington, Gloucester and Monmouth. Their county board appeal deadline is JANUARY 15 (or 45 days from completion of the bulk mailing of notification of assessment, whichever is later) — NOT April 1. Notices of Assessment are mailed by NOVEMBER 15 OF THE PRETAX YEAR in these counties, and appeals are heard February through April. CRITICALLY: N.J.S.A. 54:3-21(a)(2), which governs these counties, contains NO May 1 revaluation/reassessment exception — the January 15 date applies whether or not the municipality was revalued. ALSO CRITICALLY: in these three counties the DIRECT Tax Court complaint deadline for properties assessed over $1,000,000 remains APRIL 1, not January 15 — the county-board and direct-Tax-Court deadlines diverge by 2.5 months. County board phone numbers per the Division of Taxation: Burlington 609-265-5056; Gloucester 856-307-6445; Monmouth 732-431-7404. (2) THE STATUTORY BASIS IS BROADER THAN THE CURRENT THREE-COUNTY LIST. N.J.S.A. 54:3-21(a)(2) applies the January 15 calendar to (i) counties participating in the Real Property Assessment Demonstration Program, N.J.S.A. 54:1-104 (P.L.2013, c.15) — Monmouth; (ii) counties operating under the Property Tax Assessment Reform Act, N.J.S.A. 54:1-86 et seq. (P.L.2009, c.118) — Gloucester; and (iii) ANY COUNTY THAT ADOPTS, BY RESOLUTION, the provisions of N.J.S.A. 54:1-105 (P.L.2018, c.94) — Burlington. Because prong (iii) lets any county opt in by simple resolution, the three-county list MUST BE RE-VERIFIED AGAINST THE DIVISION OF TAXATION'S CURRENT-YEAR PUBLICATION EVERY YEAR before any deadline is shown to a user. (3) MONMOUTH-ONLY INSPECTION RULE. In a municipality in a county participating in the demonstration program (N.J.S.A. 54:1-104), 'absent good cause, a property owner shall not be entitled to appeal an assessment on a parcel of real property if the assessor's or the county board of taxation's request to INTERNALLY INSPECT the property, made after the appeal is filed, has been refused by the property owner' (N.J.S.A. 54:3-21(c)). Warn Monmouth users that refusing an interior inspection forfeits the appeal. (4) REVALUATION/REASSESSMENT MAY 1 EXCEPTION (18 standard-calendar counties only). Whether the May 1 date applies turns on whether the specific MUNICIPALITY implemented a municipal-wide revaluation or municipal-wide reassessment for that tax year — this is a per-municipality, per-year fact that must be confirmed with the county board or assessor. Do not default users to May 1. (5) 45-DAY BULK-MAILING OVERRIDE. In every county, if the bulk mailing of Notification of Assessment was completed late, the deadline is 45 days from completion of that bulk mailing if that is LATER than the fixed date. The assessor must file a certification of the bulk-mailing completion date with the county board within 10 days — that certification is the authoritative record and is obtainable from the county board. (6) COUNTY BOARD PRACTICE VARIES: some boards accept online filing via njappealonline.com; hard-copy filers must serve the original on the board plus copies on the municipal assessor and municipal clerk. Statewide county board contact list: https://www.nj.gov/treasury/taxation/pdf/lpt/cb/ctb-statewide.pdf
The New Jersey appeal process, step by step
1. Review your assessment postcard
By early February, your municipal assessor mails a postcard showing your assessment. New Jersey assesses against a percentage of market value, so check your town's equalization ratio to see what your assessment implies about market value.
2. File Form A-1 by the deadline (usually April 1)
File the Petition of Appeal (Form A-1) with your County Board of Taxation by April 1, or May 1 if your town did a revaluation/reassessment. A filing fee applies, scaled to assessed value.
3. Build comparable-sales evidence
New Jersey appeals start with a presumption that the assessment is correct. You overcome it with usable comparable sales (generally arm's-length sales near the October 1 valuation date). Three to five strong comps is the standard.
4. County Board of Taxation hearing
The County Board of Taxation hears your appeal, usually in spring or summer, and issues a judgment. Present your comps and any condition issues that lower value.
5. State Tax Court (optional)
If you disagree with the county judgment, you generally have 45 days to appeal to the New Jersey Tax Court. Homes assessed over $1,000,000 may file there directly.
New Jersey counties
County-specific filing notes for New Jersey's largest markets. More counties added as we expand.
Bergen County
Hackensack
New Jersey's most populous county. File Form A-1 by April 1 (May 1 in revaluation towns).
Essex County
Newark
Includes Newark and the Oranges. Confirm whether your municipality revalued this year, which can move the deadline to May 1.
Middlesex County
New Brunswick
Central New Jersey. File your Petition of Appeal with the County Board of Taxation by the April 1 deadline.
Monmouth County
Freehold
Monmouth runs the Assessment Demonstration Program, which uses an earlier January deadline, confirm your date with the County Board of Taxation.
New Jersey property tax appeal FAQ
What is the property tax appeal deadline in New Jersey?
Typically April 1, moving to May 1 in municipalities that performed a revaluation or reassessment. Some counties (e.g., Monmouth) run on a different calendar, so confirm with your County Board of Taxation.
Is there a fee to appeal in New Jersey?
Yes, County Board of Taxation appeals carry a filing fee scaled to your assessed value. Check the exact amount with your county before filing.
What form do I use to appeal in New Jersey?
Form A-1, the Petition of Appeal, filed with your County Board of Taxation. Properties assessed over $1,000,000 may file directly with the State Tax Court.
Are you missing a New Jersey exemption?
Exemptions cut your bill before any appeal even starts, and most homeowners never claim all the ones they qualify for. Answer four questions:
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