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Property Tax Appeal Form

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Executive Summary

This document is a Petition of Appeal form for property tax assessments in New Jersey, prescribed by the New Jersey Division of Taxation. The form is used to appeal real property valuations, denial of deductions or exemptions. Instructions are included regarding filing deadlines (typically April 1st of the tax year, or 45 days from issuance of a Change of Assessment), filing fees, required documentation, and procedures for hearings and settlements. It also outlines the process for filing a complaint with the Tax Court of New Jersey within 45 days of the County Board's judgment.

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--- Document: Property Tax Appeal Form Document ---
PETITION OF APPEAL
             Appeal Number
________________COUNTY BOARD OF TAXATION        
Property Class____________________
Filed___________________________
Checked________________________
Fee Paid________________________
PETITIONER_____________________________________________________________
Notified________________________
(PLEASE Type or Print)
Heard__________________________
MAILING ADDRESS_______________________________________________________
Daytime Telephone #
_________________________________________________________________________
_______________________________
BLOCK___________________LOT_______________________QUAL._______________
Lot Size_______________________
Municipality_____________________________________________Property Location____________________________________
Name, Telephone No. and Address of person or Attorney to be notified of hearing and judgment.
______________________________________________________________________________________________________________
_____________________________________________________________________________________________________________
                                                                                                                                                                                                                   
SECTION I   APPEAL FOR REAL PROPERTY VALUATION (FILING DEADLINE-SEE INSTRUCTION SHEET)
TAX YEAR___________________
CURRENT ASSESSMENT
REQUESTED ASSESSMENT
Land
$________________________
Land
$____________________________
Improvement
$________________________
Improvement
$____________________________
Abatement
$________________________
Abatement
$____________________________
Total
$________________________
Total
$____________________________
Purchase Price____________________
                   Tax Court Pending   _____      _____
 YES          NO
Date of Purchase__________________
REASON FOR APPEAL______________________________________________________________________________________
                                                                                                                                                                                                                   
SECTION II   APPEAL FOR DENIAL OF:
1.Veteran's Deduction
         5.Veteran 100% Disabled or Widow/Widower of said veteran
2.Veteran's/Serviceperson's Widow/Widower Deduction 6.Farmland Assessment Classification
3.Senior Citizen's Deduction
         7.Exemption of Property of___________________________
4.Disabled Person/Surviving Spouse Deduction
  (Religious, Charitable, Etc.-specify)
MUNICIPALITY'S REASON FOR DENIAL:___________________________________________________________________
(Attach copy of Denial Notice)
                                                                                                                                                                                                                                                          
SECTION III   COMPARABLE SALES    (See Instruction 9B)
         Block/Lot/Qual
Location
    Sale Price
      Sale/Deed Date
1.  ____________________    ____________________
____________________
____________________
2.  ____________________    ____________________
____________________
____________________
3.  ____________________    ____________________
____________________
____________________
4.  ____________________    ____________________
____________________
____________________
5.  ____________________    ____________________
____________________
____________________
                                                                                                                                                                                                                                                  
WHEREFORE, Petitioner demands judgment reducing/increasing (cross out one) the said assessment(s) to the correct
assessable value of the said property and/or granting the requested Deduction, Farmland Assessment Classification or
Exemption.
Dated:_________________________
________________________________________
Petitioner or Attorney for Petitioner
CERTIFICATION OF SERVICE
On ________________, 19___, I, the undersigned, served upon the Assessor and the Clerk of _______________(Municipality)
or upon the taxpayer, personally or by regular mail or certified mail, a copy of the within appeal.  I certify that the foregoing
statement made by me is true.  I am aware that if the foregoing statement made by me is willfully false, I am subject to
punishment.
Date:____________________________
Signed:________________________________________________
This form has been prescribed by the New Jersey Division of Taxation.  No other form will be accepted.  Reproduction of this form is permitted
provided it is of the same size and texture.


                    COUNTY BOARD OF TAXATION
INSTRUCTIONS FOR PREPARING PETITION OF APPEAL
1.  FILING DATE
(a)
Your appeal must be received (not merely postmarked) by the County Tax Board on or before April 1 of the tax year.
An appeal received after the close of business hours on April 1 is untimely filed and will result in dismissal of the 
appeal.  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 shall have 45 days to file an appeal upon issuance of a Notification of  Change of Assessment.
(c)
In the case where the assessor fails for any reason to mail or deliver a notification of assessment or a change in
assessment, the County Tax Board may, upon the written application of the taxpayer and with the approval of the Director of
the Division of Taxation, grant a reasonable extension of time to file an appeal.
2.  SEPARATE APPEALS
Separate appeals must be filed for each taxed parcel unless prior approval is granted by the County Tax Administrator.
3.  FILING OF PETITION
(a)
The original petition must be filed with the County Tax  Board.
(b)
A copy must be served upon the Assessor of the municipality in which the property is located, or, in the event 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 event  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 shall also be attached to the Assessor and Clerk 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, or c  ..............................................................$25.00
No fee is required to file a petition contesting denial of application for Veterans and Veteran's/Serviceman's/Servicewoman's/Surviving
Spouse deduction, Senior Citizen's or Disabled person's deduction.
Check should be made payable to County Tax Administrator.
5.  PAYMENT OF REAL ESTATE TAXES ON APPEAL
N.J.S.A. 54:3-27 provides that a taxpayer who shall file an appeal from an assessment shall 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.  Failure to comply with this provision may result in a dismissal of
the Petition of Appeal.
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)
In the event the petitioner is a business entity other than a sole proprietor, its appeal must be prosecuted by an
Attorney-At-Law admitted to practice in the State of New Jersey.
 8.  DISCRIMINATION
N.J.S.A. 54:3-22(c) to (f) requires that whenever the County Board 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 shall revise the assessment by applying the average ratio to the true value of the property. 
9.  SUPPORTING PROOF AND PROCEDURES
ONLY THE ASSESSED VALUE CAN BE APPEALED-NOT THE AMOUNT OF TAXES ON YOUR  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.  Thus, the petitioner should be prepared to present adequate evidence to
support a tax assessment revision as follows:
                                                                                                                                                                                                    
                                                                                                                                                                                           (Con't)          


                    COUNTY BOARD OF TAXATION
INSTRUCTIONS FOR PREPARING PETITION OF APPEAL (con't)
(a)  APPRAISALS
1. 
A party intending to rely on expert testimony shall furnish to the Board a written appraisal report for the Tax
Administrator and each Commissioner and shall furnish 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 intends to rely on its Assessor or a representative of a revaluation company as its expert and
if such testimony will involve data and analysis which is not reflected on the property record card, the municipality 
shall furnish to the Board for the Tax Administrator and each Commissioner copies of a written
report reflecting such data and analysis and furnish 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 shall also furnish that party with a copy of the property
record card for the property under appeal at least seven calendar days prior to the hearing.
(b)  COMPARABLE SALES
Not more than five comparable sales shall be submitted to the Assessor, Clerk and County Tax Board, 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 ASSESSMENT ARE NOT ACCEPTABLE AS EVIDENCE OF VALUE.
(c)  STATEMENT ACCOMPANYING PETITION OF APPEAL FOR INCOME PRODUCING PROPERTY
There shall be attached to a petition appealing an assessment of income producing property an itemized statement
showing the amount and source of all income and expenses with respect to such property for the most recently
completed  accounting year and for such additional years as the Board may request.
(d)  OTHER DATA
Subject to the Board's discretion, you may present other relevant information concerning the property under appeal,
such as, but not limited to, photographs, survey, cost data, etc.
10.  SIGNATURE AND CERTIFICATION OF SERVICE
The signature of the petitioner or petitioner's attorney is required on the petition. The Certification of Service of the copies to
the municipal assessor and clerk (or to the taxpayer in the case of a municipal appeal) must be filled out and signed by the
person making service.
11.  SETTLEMENTS
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 containing the settlement terms must be executed
on forms available at the County Board office.  If the Board approves the settlement, the Board will enter judgment
incorporating the settlement.  If the Board disapproves the settlement, the Board will notify the parties of this fact 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).  The Tax  Court
of  New Jersey is located at the Richard J. Hughes Complex, 25 Market Street, Trenton, New Jersey. Mailing address:  CN
972, Trenton, New Jersey  08625-0972.