Tax Appeal Form

BID #: A-1 (9-18)

ISSUED: 9/1/2018

DUE: TBD

VALUE: TBD

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This document provides the Petition of Appeal form (Form A-1) and instructions for filing a tax appeal with the County Board of Taxation in New Jersey. It outlines the process for appealing real property valuations, denials of deductions/exemptions, and classifications. Key information includes filing deadlines (typically April 1 or May 1 depending on municipal circumstances, or 45 days from notification of assessment change), required filing fees (ranging from $5 to $150 based on assessed valuation), and the necessity of serving copies of the appeal on the municipal assessor and clerk. The form also specifies requirements for comparable sales data and representation at hearings.

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--- Document: Tax Appeal Form Document ---
Form  A-1 (9-18) 
PETITION OF APPEAL 
Appeal Number 
 COUNTY BOARD OF TAXATION 
Tax Year 
 
Property Class 
NAME OF PETITIONER 
Last Name, First Name
Filed 
Check/Cash 
Checked 
MAILING ADDRESS 
 Daytime Telephone No. : (         )   
_ 
E-mail Address  
BLOCK                                  LOT                                          QUALIFIER                       Lot Size 
 
MUNICIPALITY 
 Property Street Address / Location 
Name, address and telephone number of person or attorney to be notified of hearing date and judgment: 
SECTION I  APPEAL OF REAL PROPERTY VALUATION (SEE INSTRUCTION SHEET FOR FILING FEES AND DEADLINE DATE) 
  CURRENT ASSESSMENT            
    REQUESTED ASSESSMENT 
Land 
$       
Land 
 $       
Bldg/Improvement $       
Bldg/Improvement  $       
Abatement (If any) 
$       
Abatement (If any)
$       
Total 
$       
 Total 
 $       
  Purchase Price $
              Date of Purchase       
Tax Court Pending:   YES 
     NO      
  REASON FOR APPEAL:   
 _ 
SECTION II  COMPARABLE SALES   (See Instruction #9A) 
Block/Lot/Qualifier 
 Property Street Address / Location     
 Sale Price         
     Sale/Deed Date 
1.  
$ 
2.  
$ 
3.  
$ 
4.  
$ 
5.  
$ 
SECTION III   APPEAL FOR DENIAL OF:  (See Instruction #4, “Filing Fees”) 
Attach Copy of Denial Notice for Section III Deductions, Classifications and Exemptions
Veteran's Property Tax Deduction for Veteran or Surviving 
Spouse or Surviving Civil Union Partner or Surviving 
Domestic Partner of Veteran/Serviceperson 
Senior Citizen/Disabled Person Property Tax Deduction for 
Senior Citizen/Disabled Person or Surviving Spouse or 
Surviving Civil Union Partner of Senior Citizen/Disabled Person 
100% Disabled Veteran Exemption for 100 % Disabled 
Veteran or Surviving Spouse or Surviving Civil Union 
Partner or Surviving Domestic Partner of 100% 
Disabled Veteran 
 Farmland Assessment Classification 
 Abatement or Exemption - Religious, Charitable, etc.
================================================================================================================================================================= 
WHEREFORE, Petitioner seeks judgment reducing/increasing (circle one) the said assessment(s) to the correct assessable value 
of the said property and/or granting the requested deduction, credit, Farmland Assessment classification, exemption or 
abatement. Petitioner certifies that a copy of this appeal (and attachments, if any) has been served upon the Assessor and Clerk 
of the municipality where this property is located. Petitioner certifies that the foregoing statement is true and is aware that if the 
foregoing statement is willfully false, he/she is subject to punishment. 
  __
 Date     
  Original Signature of Petitioner or Attorney for Petitioner 
This form is prescribed by the Director, Division of Taxation, as required by law, and may not be altered without the approval of the Director.  
Reproduction of form is permitted provided it is the same content and format. 


This form is prescribed by the Director, Division of Taxation, as required by law, and may not be altered without the approval of the 
Director.  Reproduction of form is permitted provided it is the same content and format. 
Form A-1 (9-18) 
     _____________  COUNTY BOARD OF TAXATION 
INSTRUCTIONS FOR FILING PETITION OF APPEAL 
1.
FILING DATE
(a)
Your appeal must be received (not merely postmarked) by the county board of taxation on or before April 1 of the tax year, or 45 days from the date 
the bulk mailing of Notification of Assessment is completed in the taxing district, whichever is later. An appeal received after the close of business 
hours on April 1, or 45 days from the date the bulk mailing of Notification of Assessment is completed in the taxing district, whichever is later, is 
untimely filed and will result in dismissal of the appeal. If the subject property lies within a taxing district where a municipal-wide revaluation or 
municipal-wide reassessment has been implemented, your appeal must be received (not merely postmarked) by the county board of taxation on or 
before May 1 of the tax year. If the last day for filing an appeal falls on a Saturday, Sunday, or legal holiday, the last day shall be extended to the 
first succeeding business day. 
(b) 
A taxpayer will have 45 days to file an appeal upon issuance of Notification of Change of Assessment.  
FILING DATE- MONMOUTH COUNTY RESIDENTS ONLY – Filing dates for Monmouth County Tax Board appeals have changed.  Please visit 
https://secure.njappealonline.com/ or call the Monmouth County Tax Board for details.  
2. SEPARATE APPEALS
Separate appeals must be filed for each taxed parcel unless the county tax board administrator grants prior approval to consolidate parcels or lots into 
one appeal filing using form MAS (Multiple Appeal Schedule). 
3. FILING OF PETITION
(a) 
The original petition must be filed with the county board of taxation. 
(b) 
A copy must be served upon the assessor of the municipality in which the property is located or, in the case of a municipal appeal, served upon 
the taxpayer. 
(c) 
A copy must be served upon the clerk of the municipality in which the property is located or, in the case of a municipal appeal, served upon the 
taxpayer. 
(d) 
A copy should be retained by the petitioner. 
(e) 
Any supporting documents attached to the original petition must also be attached to the assessor’s and municipal clerk’s copies.  
4. FILING FEES (Must accompany original petition of appeal)
(a) 
Assessed Valuation less than $150,000  
$     5.00 
1.
$   150,000 or more, but less than $    500,000
$   25.00 
2.
$   500,000 or more, but less than $ 1,000,000
$ 100.00 
3.
$1,000,000 or more
$ 150.00 
(b) 
Appeal on Classification     
$   25.00 
(c) 
Appeal on Valuation and Classification 
Sum of (a) and (b) 
(d) 
Appeal not covered by (a), (b), and (c) 
$   25.00  
Check should be made payable to: County Tax Administrator. Fees are non-refundable. 
Property Classifications N.J.A.C. 18:12-2.2 
1 – Vacant 
4B – Industrial 
15B – Other School Property  
2 – Residential  
4C – Apartments (5 or more families) 
 
15C – Public Property 
3A – Farm (Regular) 
6A – Personal Property (Telephone) 
15D – Church Charitable Property 
3B – Farm (Qualified) 
6B – Machinery, Apparatus or Equipment of Petroleum Refineries 
15E – Cemeteries and Graveyards 
4A – Commercial   
15A – Public School Property  
15F – Other Exempt Properties 
No fee is required to file a petition contesting the denial of an application for a: 

deduction for veteran or veteran’s surviving spouse/ surviving civil union partner/ surviving domestic partner or serviceperson’s surviving spouse/
surviving civil union partner/ surviving domestic partner; 

deduction for senior citizen or disabled person or surviving spouse/ surviving civil union partner of a senior citizen or disabled person;

exemption for disabled veteran or surviving spouse/ surviving civil union partner/ surviving domestic partner of a disabled veteran or surviving
spouse/ surviving civil union partner/ surviving domestic partner of serviceperson.
5.
PAYMENT OF REAL ESTATE TAXES ON APPEAL
N.J.S.A. 54:3-27 provides that a taxpayer who files an appeal from an assessment must pay to the collector of the taxing district no less than the total
of all taxes and municipal charges due up to and including the first quarter of the taxes and municipal charges assessed against him for the current
year. The county board may relax the tax payment requirement and fix such terms for payment of the tax as the interests of justice may require. If the
county board of taxation refuses to relax this payment requirement and that decision is appealed, the State Tax Court may hear all issues without
remand to the board as the interests of justice may require.
6.
ADJOURNMENTS
No adjournments will be granted except for extraordinary reasons.
7.
REPRESENTATION AT HEARING
(a)
A taxpayer must be present at the hearing or be represented by an Attorney-at-Law admitted to practice in the State of New Jersey. 
(b)
If the petitioner is a legal entity, such as a corporation, partnership, LLC, trust etc., the appeal must be prosecuted by an Attorney-At-Law 
admitted to practice in the State of New Jersey, unless the subject property’s prior year taxes were less than $25,000, in which case the 
petitioner can appear in his, her, or its own behalf.    
(over) 


This form is prescribed by the Director, Division of Taxation, as required by law, and may not be altered without the approval of the 
Director.  Reproduction of form is permitted provided it is the same content and format. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
INSTRUCTIONS FOR FILING PETITION OF APPEAL (continued) 
 
 
 
8.   DISCRIMINATION  
N.J.S.A. 54:3-22(c) to (e) requires that whenever the county board of taxation finds that the ratio of assessed value to true value of property under 
appeal exceeds the upper limit or falls below the lower limit by 15% of the average ratio for each municipality, the county board of taxation shall revise 
the assessment by applying the average ratio to the true value of the property. 
 
 
 
9. 
SUPPORTING PROOF AND PROCEDURES 
ONLY THE PROPERTY VALUE CAN BE APPEALED-NOT THE AMOUNT OF TAXES ON THE PROPERTY  
In order to determine the taxable value of your property, you must demonstrate what the market value of your property was as of October 1 of the preceding 
(pretax) year. The taxable value of the property as improved is its market value multiplied by the average ratio for your municipality, except that, if the 
average ratio exceeds 100% then the taxable value is the same as the property's market value.  The average ratio for your municipality is listed by tax year 
for every municipality by county at:  
 
http://www.state.nj.us/treasury/taxation/lpt/chapter123.shtml  
  
(a) COMPARABLE SALES 
Not more than five comparable sales shall be submitted to the assessor, clerk and county board of taxation, not later than seven calendar days 
prior to the hearing if not included with the petition of appeal. The information regarding each comparable sale shall include the block, lot, sale 
price and deed date.  
NOTE: COMPARABLE SALES OF REAL PROPERTY ARE ACCEPTABLE EVIDENCE OF MARKET VALUE. COMPARABLE 
ASSESSMENTS ARE UNACCEPTABLE AS EVIDENCE OF VALUE.  
 
      (b)    STATEMENT ACCOMPANYING PETITION OF APPEAL FOR INCOME-PRODUCING PROPERTY   
An itemized statement showing the amount and source of all income and expenses for the most recently completed accounting year and for such 
additional years as the board may request should be attached to the petition of appeal in the case of income-producing property. 
  
      (c)  
OTHER DATA 
Subject to the board’s discretion, you may present other relevant information concerning the property under appeal, such as photographs, survey, 
cost data, etc. 
 
      (d)   APPRAISALS 
 
1. 
A party relying on expert testimony must provide to the board a written appraisal report for the tax administrator and each board member and 
one copy of the report to each opposing party at least seven calendar days prior to the hearing. If an appraisal is to be used as 
evidence, the appraiser must be present to testify to his report. 
2. 
If the municipality is relying on its assessor or a representative of a revaluation company as its expert and if such testimony involves data and 
analysis that is not reflected on the property record card, the municipality must provide to the board for the tax administrator and each board 
member copies of a written report reflecting such data and analysis and provide one copy of the report to each opposing party at least seven 
calendar days prior to the hearing. 
3. 
The board in its discretion and in the interest of justice may waive the requirements for the submission of written reports. 
4. 
At the request of the taxpayer-party, the municipality must also provide that party with a copy of the property record card for the property 
under appeal at least seven calendar days prior to the hearing. 
 
 
10. SIGNATURE  
The signature of the petitioner or petitioner’s attorney is required on the petition.  
 
 
11. SETTLEMENTS/STIPULATIONS 
A settlement agreed upon between petitioner and respondent must be approved by the county board and must reflect whether the assessor agrees with 
the settlement. Proposed stipulations/settlements must be executed on forms available at the county board of taxation. If the board approves the 
settlement, it will enter judgment incorporating the settlement. If the board disapproves the settlement, the board will notify the parties of the denial and 
will schedule a hearing for the appeal. 
 
 
12. FILING COMPLAINT WITH TAX COURT 
The judgment of the county board of taxation may be appealed to the Tax Court of New Jersey by filing a complaint with the Tax Court Management 
Office within 45 days from the date of the service of the judgment (date of mailing).  If the assessed value of the property subject to the appeal 
exceeds $1,000,000, a taxpayer or taxing district may file a petition of appeal with the county board of taxation or a complaint with the Tax Court directly 
in accordance with amendatory legislation and Tax Court rules. The Tax Court of New Jersey is located at the Richard J. Hughes Justice Complex, 25 
Market Street, Trenton, New Jersey. 
Mailing address: PO Box 972, Trenton, NJ 08625-0972. Telephone number: (609) 815-2922. 
 
 
13. FREEZE ACT 
As per N.J.S.A. 54:3-26, if no further appeal is taken to the Tax Court the judgment of the county board is “frozen”, i.e., conclusive and binding on the 
assessor and taxing district for the assessment year and for the next two succeeding years, unless there are significant changes in property value via 
added assessment, municipal wide revaluation, etc. The property owner may end the “freeze” by filing another appeal.