How to Appeal Your Property Tax Assessment in New Jersey

You can appeal your property tax assessment in New Jersey by filing a petition with the county tax board, typically by April 1 of the tax year or within 45 days of the assessment notice being mailed. If you can prove that your property is assessed at more than its true market value, you may be entitled to a reduction in your tax bill.

With New Jersey having the highest property taxes in the nation, even a modest reduction in your assessed value can save you hundreds or even thousands of dollars per year. The appeal process is designed to be accessible to homeowners, but it does require preparation, documentation, and an understanding of the rules.

Over 20 years of helping homeowners in Burlington County and South Jersey, I have guided many clients through the tax appeal process. This guide covers everything you need to know, from determining whether you have a valid case to representing yourself at the county tax board hearing.

Do You Have a Valid Case for a Property Tax Appeal?

Before you begin the appeal process, you need to determine whether you have a legitimate case. Here are the most common grounds for a property tax appeal in New Jersey:

• Your assessment exceeds market value. This is the most common basis for an appeal. If your home is assessed at $400,000 but comparable homes in your neighborhood have recently sold for $350,000, you have a strong case.
• Your assessment is unequal compared to similar properties. Even if your assessment is at or below market value, you may still appeal if similar properties in your neighborhood are assessed at a lower percentage of their value. This is known as a "discrimination" appeal.
• Your property value has decreased. If market conditions have caused your home's value to decline since the last assessment, you may be able to appeal based on the current market value.
• There is an error in your property record. Sometimes the assessor's records contain mistakes, such as incorrect square footage, the wrong number of bedrooms, or errors in the property description. These errors can lead to an inflated assessment.

When Is the Deadline to File a Property Tax Appeal in New Jersey?

The deadline for filing a property tax appeal in New Jersey depends on your municipality:

• Standard April 1 deadline. For most municipalities, you must file your appeal by April 1 of the tax year. If April 1 falls on a weekend, the deadline is the next business day.
• 45-day rule. If your municipality conducts a revaluation or reassessment, the deadline is 45 days from the date the assessment notices are mailed. This replaces the April 1 deadline.
• Added assessment deadline. If you recently built a new home or made significant improvements, you may have 45 days from the date the added assessment notice is mailed to file an appeal.
• Late filing. Under certain circumstances, you may be able to file a late appeal with the county tax board. This typically requires showing good cause for the delay and is not guaranteed to be accepted.

Missing the deadline means waiting until the next tax year to file. Mark your calendar and start gathering your evidence well in advance.

How to Build Your Property Tax Appeal Case

The strength of your appeal depends on the quality of your evidence. Here is what you need to gather:

Comparable Sales (Comps)

The most important evidence is recent sales of properties similar to yours. When selecting comparable sales, look for properties that are:

• In the same neighborhood or a very similar area
• Similar in size (square footage within 10-15% of yours)
• Similar in style (split-level, colonial, ranch, etc.)
• Similar in age, condition, and features
• Sold within the past 6 to 12 months
• Arms-length transactions (not foreclosures, short sales, or family transfers)

You should aim for 3 to 5 strong comparable sales. If your home is unique or in a neighborhood with limited sales, you may need to expand your search to similar neighborhoods.

Your Property Record Card

Request a copy of your property record card from the municipal assessor's office. This card contains all the data the assessor uses to value your property, including square footage, number of rooms, lot size, and any improvements. Review it carefully for errors. A mistake in square footage or the number of bathrooms can significantly impact your assessment.

Professional Appraisal (Optional but Recommended)

While not required, a professional appraisal from a licensed appraiser can strengthen your case considerably. The appraiser will provide a detailed report with comparable sales, adjustments, and a professional opinion of your property's market value. Expect to pay $400 to $700 for a residential appraisal. If the potential tax savings are significant, this investment can pay for itself in the first year.

How to File Your Property Tax Appeal

Once you have gathered your evidence, here is the step-by-step process for filing your appeal:

1. Obtain the petition form. Download the New Jersey Property Tax Appeal Petition (Form A-1) from the New Jersey Tax Court website or request it from your county tax board.
2. Complete the petition. You will need to provide your property's block and lot number, the current assessment, your opinion of the property's true market value, and the basis for your appeal.
3. Gather your exhibits. Attach your comparable sales, property record card, and any appraisal report. Organize them clearly with a summary sheet.
4. Pay the filing fee. The fee varies by county but is typically $25 to $50 for residential properties. The fee is non-refundable, even if you win your appeal.
5. File with the county tax board. Submit your petition and evidence to the Burlington County Board of Taxation (or your county's tax board). You can file in person, by mail, or in some counties, online.
6. Serve the municipality. You must provide a copy of your petition to the municipal clerk or assessor. The county tax board will provide instructions on how to do this.

What Happens After You File?

After you file your petition, several things will happen:

• Informal settlement conference. The county tax board will schedule an informal conference with the municipal assessor. Many cases are resolved at this stage through a negotiated reduction in the assessment.
• Settlement offer. The assessor may offer a compromise. You can accept it, or you can proceed to a formal hearing. There is no obligation to accept a settlement that does not reflect fair market value.
• Formal hearing. If no settlement is reached, your case will be scheduled for a formal hearing before the County Board of Taxation. Both you and the assessor will present evidence and testimony.
• Decision. The county tax board will issue a written decision. If you win, your assessment will be reduced for the current tax year and future years until the next revaluation.
• Appeal to Tax Court. If you are dissatisfied with the county board's decision, you can appeal to the New Jersey Tax Court within 45 days of the decision.

Should You Hire a Property Tax Attorney?

For most homeowners, the tax appeal process is straightforward enough to handle without an attorney, especially if you have strong comparable sales and a clear case. However, there are situations where professional representation is advisable:

• High-value properties. If your home is worth significantly more than average, the stakes are higher and the municipality may be more likely to contest your appeal.
• Complex valuation issues. If your property is unique, has unusual features, or is difficult to compare to other properties, a professional may be able to present a stronger case.
• Multi-year appeals. If you are appealing assessments for multiple years, the process becomes more complex and professional guidance is helpful.
• Tax Court appeals. If you need to appeal the county board's decision to the Tax Court, the process is more formal and legal representation is strongly recommended.

Many property tax attorneys work on a contingency basis, meaning they only get paid if you win. Typical fees are 25% to 50% of the first year's tax savings.

Frequently Asked Questions

Need Help with Your Property Tax Appeal?

I have helped many Burlington County homeowners understand whether a tax appeal makes sense for their situation. While I cannot file the appeal for you, I can help you review your assessment, gather comparable sales data, and determine whether you have a strong case. Reach out anytime for an honest assessment of your situation.

Contact Bob Schedule a Call