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Division of Taxation

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Appeal My Property's Assessment

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: Burlington, Gloucester, and Monmouth Counties 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

Forms

To appeal your property's assessment, File Form A-1 and Form A-1 Comp. Sale with the County Board of Taxation.

County Tax Board Information

Added/Omitted Assessments

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.

Resources

Read the materials below for more information:

• Handbook for New Jersey Assessors (Chapter Eight and Eleven)
• New Jersey Handbook for County Boards of Taxation (Chapter Eleven)
• A Guide to Tax Appeal Hearings
• How Property is Valued for Tax Purposes

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.