What is the property tax appeal deadline in a New Jersey revaluation year?
What is the property tax appeal deadline in a New Jersey revaluation year?
When a municipality completes a revaluation or reassessment, the appeal deadline moves from April 1 to May 1, and because all assessments are reset to 100% of true value that year, the Chapter 123 common-level-ratio test does not apply.
A municipal revaluation (or reassessment) resets every assessment in town to 100% of current true market value as of October 1 — and it changes both your deadline and the legal test that applies to your appeal.
The deadline shifts to May 1. The NJ Division of Taxation is explicit: "Where a municipal revaluation or reassessment has been undertaken, petitions must be filed and received by May 1st." The extra month exists because revaluation notices are mailed later and homeowners need time to absorb a wholesale change in value. The same May 1 rule appears in the Division's guide: appeals are due "April 1 or within 45 days of the bulk mailing of the Assessment Notices; or May 1 where a municipal revaluation or reassessment has been implemented."
Chapter 123 does NOT apply in a revaluation year. This is the crucial substantive difference. In a normal year you can win on the common-level-ratio (uniformity) test if your ratio exceeds the upper limit of the common level range. But the Chapter 123 definitions confirm Chapter 123 is not used in a revaluation or reassessment year, "because the total assessed value must equal the true market value" — there is no range of permissible values when everything is at 100%.
What this means for your strategy. In a revaluation year you must argue true market value directly: your only path is to prove, with comparable sales pre-dating October 1, that your home's true value is lower than the new assessment. A uniformity/discrimination argument is unavailable.
Spotting a revaluation year. Your assessment notice or municipal communications will indicate a revaluation or reassessment has occurred; values often change dramatically and the ratio is effectively 100%. If in doubt, confirm with the municipal assessor before relying on either the April 1 or the May 1 deadline.
Burlington, Gloucester, and Monmouth Counties remain on their own January 15 calendar even in reassessment years.