What form do I use to appeal my property taxes in New Jersey?
What form do I use to appeal my property taxes in New Jersey?
You file Form A-1, the Petition of Appeal, with your County Board of Taxation; the filing fee is tiered by assessed value ($5 under $150,000, $25 for $150,000-$500,000, $100 over $500,000, and $150 for classification or equalization appeals).
The standard county-board appeal in New Jersey is filed on Form A-1, the Petition of Appeal, published by the NJ Division of Taxation. It is filed with the County Board of Taxation for the county where the property is located, with copies served on the municipal assessor and clerk.
Filing fees are tiered by assessed value (from the Form A-1 instructions):
- Assessed value under $150,000 — $5
- Assessed value $150,000 to $500,000 — $25
- Assessed value over $500,000 — $100
- Classification or equalization appeals — $150
What goes with the petition. The NJ Division of Taxation guide directs that "comparable sales of 3 to 5 other properties with similar characteristics should be attached to your appeal at the time of filing," along with photographs of the subject and comparable properties. There is a companion Form A-1 Comp. Sale for listing comparable sales.
Who can file. A residential property owner may file and represent themselves; an attorney is not required for a county-board petition.
Two procedural cautions. First, the petition must be received by the deadline (N.J.S.A. 54:3-21), not merely mailed by it. Second, comparable-sales evidence and documents you intend to rely on must reach the assessor and the County Tax Board at least 7 days before the hearing or they may be excluded (NJ Division of Taxation guide).
If your assessment exceeds $1,000,000 you may instead file a complaint directly with the Tax Court of New Jersey, which uses its own complaint form rather than Form A-1.