Who has the burden of proof in a New Jersey property tax appeal?
Who has the burden of proof in a New Jersey property tax appeal?
The original assessment carries a presumption of correctness, and the taxpayer bears the burden of overcoming it with evidence that is "definite, positive and certain in quality and quantity" — usually credible comparable sales or an appraisal establishing a different true market value.
In New Jersey, you start an appeal already behind: the assessment is presumed right until you prove otherwise.
The presumption of correctness. The NJ Division of Taxation guide states plainly: "The burden of proof lies with the taxpayer, and sufficient evidence has to be provided in order to determine the true market value of the property subject to appeal." New Jersey's Supreme Court framed the standard in Pantasote Co. v. City of Passaic (1985): there is a presumption that the assessment made by the proper authority is correct, and the taxpayer can rebut it "only by cogent evidence" that is "definite, positive and certain in quality and quantity to overcome the presumption" — a standard tracing back to Aetna Life Ins. Co. v. City of Newark (1952).
What overcomes the presumption. Practically, you must put on competent evidence of a different true market value: credible comparable sales of 3 to 5 similar properties that sold before the October 1 assessment date, photographs, and, where the case warrants, an appraisal. The Division of Taxation guide notes "all evidence should precede the October 1 assessment date, especially property sales used for comparison."
The standard the board applies. "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 or Common Level Range Standard" (Division of Taxation guide). Either a market-value showing or a Chapter 123 uniformity showing can win.
Why it matters strategically. Because the presumption is robust, simply asserting your taxes feel high will not move the board — you need organized, dated, comparable evidence. If you cannot overcome the presumption, the board affirms the original assessment. Build the strongest factual record you can before the hearing.