New Jersey splits the job in two. Your municipal assessor sets your property's value β assessors are local, not county. Your County Board of Taxation hears the appeal.
There are 21 boards, one per county. You file a Petition of Appeal (Form A-1) with the board, and serve copies on both your municipal assessor and the municipal clerk.
If you disagree with the board's judgment, the next step is the Tax Court of New Jersey. Properties assessed over $1,000,000 may skip the board and file directly with the Tax Court.
Getting this wrong wastes a filing. Sending a petition to your assessor instead of the board, or skipping the clerk's copy, can cost you the appeal on procedure rather than on the merits.
It also explains why New Jersey deadlines vary by county even though the form is statewide β the boards, not the towns, run the calendar. Burlington, Gloucester and Monmouth file by January 15; the rest of the state files by April 1.
An owner in Toms River appeals a 2026 assessment. Toms River's assessor set the value; the Ocean County Board of Taxation hears the case.
The petition goes to the board with the filing fee, and copies go to the Toms River assessor and municipal clerk. Comparable sales must reach all three at least seven days before the hearing if they were not attached to the petition.
With the county board of taxation. Copies go to your municipal assessor and municipal clerk, but the original petition and the fee go to the board.
Yes β $5 to $150 depending on your assessed value, payable to the County Tax Administrator with the petition. It is non-refundable, and New Jersey is the only state we serve that charges to file.
Only if your assessed value exceeds $1,000,000. Everyone else starts at the county board and may appeal that judgment to the Tax Court afterwards.