AppealSealNew Jersey Property Tax Appeals: Deadlines, Evidence, And What To Expect
A practical FAQ for New Jersey homeowners covering filing deadlines, evidence timing, and common appeal risks.
What this is: A plain-English FAQ for New Jersey property tax appeals.
Who it is for: NJ homeowners who want to challenge an assessment and need clear deadlines and evidence rules.
What is the filing deadline in New Jersey?
New Jersey does not have a single statewide filing date. The deadline depends on the county and whether the municipality completed a revaluation or reassessment.
- Most counties: April 1 of the tax year, or 45 days after the bulk mailing of the Notice of Assessment, whichever is later.
- Burlington, Gloucester, Monmouth: January 15 of the tax year, or 45 days after the bulk mailing, whichever is later.
- Revaluation or reassessment year: May 1 of the tax year.
- If you received a Notification of Change of Assessment, the deadline is 45 days from that notice.
The deadline is received-by the County Board of Taxation (not just postmarked). Late-day receipt can be untimely.
What is Chapter 123?
Chapter 123 is New Jersey's assessment fairness test. It compares your assessed value to an estimated true market value using your municipality's average ratio and a "common level range." If you are outside the range, your assessment may be adjusted.
When does Chapter 123 not apply?
Chapter 123 is not used in the tax year of a revaluation or reassessment. In that year, there is no "range of permissible values" because the taxable value is treated as true market value instead of using the Chapter 123 range.
How do I know if my town had a revaluation or reassessment this year?
Many homeowners hear about it from inspections, mailers, or municipal announcements. If you are unsure:
- Check the New Jersey Division of Taxation's yearly "Revaluation and Reassessment Approval Lists" (by municipality): https://www.nj.gov/treasury/taxation/lpt/reval.shtml
- Ask your municipal assessor whether your municipality implemented a revaluation or reassessment for the tax year.
When do I need to submit evidence?
If your comparable sales are not submitted with the petition, you must serve them at least 7 calendar days before the hearing. The same 7-day rule applies to written appraisal reports.
How many comparable sales can I submit?
New Jersey rules allow no more than five comparable sales in the packet served to the board.
Do sales have to be before October 1?
New Jersey guidance prefers sales that precede the October 1 valuation date. Later sales may be allowed, but they should be flagged with an explanation.
Do I need to pay taxes while the appeal is pending?
Yes. Taxes are generally required to be paid through the first quarter while the appeal is pending. County boards may relax this requirement, but you should plan to stay current unless advised otherwise.
Can my assessment increase if I appeal?
Yes. The municipality can cross-appeal. If the evidence suggests the assessment is low relative to market value, there is an increase risk.
Do I need an attorney?
If the owner is a legal entity (corporation, partnership, LLC, trust, etc.), New Jersey generally requires an attorney unless prior-year taxes were under $25,000.
What if this is an added or omitted assessment?
Added or omitted assessments use a different petition (AA-1) and deadline rules. If you are appealing an added or omitted bill, make sure you follow the AA-1 timeline instead of the standard April 1 or January 15 deadlines.