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: Monmouth County participates in the Real Property Demonstration Program, , and the appeal filing date for Monmouth County residents is January 15. For more information, call the Monmouth County Board of Taxation at 732-431-7404.
As a result of P.L. 2017, c. 306, approved January 16, 2018, Gloucester County, which participates in the County Assessor Pilot Program, adopted the tax calendar used under the Real Property Demonstration Program. The appeal filing deadline for Gloucester County residents is January 15. For more information, call the Gloucester County Board of Taxation at 856-307-6445.
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-1 113 kb 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
Read the materials below for more information:
If you are not satisfied with the decision made at your County Tax Board of Taxation 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 Taxation’s 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.