New Jersey homeowners pay a median of $9,590 a year in property tax, an effective rate of 2.11%, the highest of the 15 states we cover. The deadline to appeal: April 1 (Jan 15 in 3 counties). Here is who sets your value, how to challenge it and what evidence works.
Closed for 2026Closed for 2026. The next deadline is April 1, 2027 (January 15, 2027 in Burlington, Gloucester and Monmouth counties).
The petition must be received (not just postmarked) by April 1 of the tax year, or 45 days after the town finishes the bulk mailing of assessment postcards, whichever is later. In a town with a new revaluation or reassessment the deadline is May 1. Burlington, Gloucester and Monmouth counties use an alternative calendar with a January 15 deadline. If the last day falls on a weekend or holiday, it moves to the next business day. Example: Cumberland County - April 1 (or 45 days after postcards), May 1 for revalued towns.
Every owner gets an Assessment Notification Postcard in February showing the current year's assessment and explaining how and when to appeal. Towns that just finished a revaluation send new values in the revaluation year.
Enter the market value on your assessment notice and what you think the home would really sell for. We estimate the yearly saving if the board agrees with you.
Some states cap how fast the taxable value of a home can rise (California, Florida, Michigan and Texas homesteads, for example). If your taxable value is already held below market value by a cap, a lower market value may not lower this year's bill.
Each town (municipality) has its own tax assessor who sets the value of every property. The county board of taxation oversees the assessors and hears appeals. By law homes should be assessed at true market value as of October 1 of the year before the tax year. In practice many towns are assessed at less than 100%, so the state publishes an average ratio for each town every year. Under the 'Chapter 123' rule, your assessment is only reduced if your assessment-to-value ratio is more than 15% above the town's average ratio (the 'common level range'). No fixed statewide cycle. Towns revalue when ordered by the county board or the state, often after many years. Some towns (mainly in Monmouth, Gloucester and Burlington counties, plus others that opted in) reassess every year.
There is no formal informal-review step in state law, but you can call the town assessor before the deadline to ask about your value and errors on the property record card. Settlements during the appeal are common and must be approved by the county board on its stipulation form. Talking to the assessor does not extend the deadline.
What works in New Jersey: 3 to 5 comparable sales of similar homes (style, size, age, neighborhood) that sold close to the October 1 valuation date, with block, lot, sale price and deed date (Form A-1 Comp. Sale); Photos of your home and of the comparables, especially of condition problems; A written appraisal by a licensed appraiser - the appraiser must attend the hearing to testify, and copies must go to the board and assessor at least 7 days before; Your property record card from the assessor (the town must give you a copy on request) to catch errors in size, rooms or condition; Repair estimates, surveys or other documents showing defects or special circumstances.
File Form A-1 Petition of Appeal with your county board of taxation, with copies to the town assessor and municipal clerk. Many counties also accept online appeals through the state's online appeal system (njappealonline.com); check your county board's page. Submit your comparable sales (up to 5) with the petition or at least 7 days before the hearing. A short public hearing (often a few minutes) is held, usually within 3 months after the deadline. The board can lower, keep or raise the assessment. If you do not show up, the case can be dismissed and you may lose the right to go to Tax Court. Cost: Non-refundable fee based on assessed value: under $150,000 = $5; $150,000 to under $500,000 = $25; $500,000 to under $1,000,000 = $100; $1,000,000 or more = $150. Classification appeal $25. No fee for appeals of denied veteran, senior or disabled deductions/exemptions.
Your assessment is presumed correct. You must prove, with solid evidence, the true market value of your home as of October 1 of the prior year. The board then applies the Chapter 123 test: if your assessment divided by that value is more than 15% above the town's average ratio, it is lowered to the common level.
45 days from the date the county board's judgment was mailed. Homes assessed over $1,000,000 can skip the county board and file directly with the Tax Court by April 1 (May 1 in revaluation towns). File a Local Property Tax Complaint, usually through the courts' eCourts system. A home (Class 2, 1-4 family) qualifies for the Small Claims track: $50 filing fee for one parcel ($10 each extra). Regular track is $250. You may represent yourself; court staff can help with forms but not give legal advice.
The town lowers the assessment and refunds or credits the overpaid taxes, usually as a credit on future bills or a refund check, with statutory interest in some cases. Under the Freeze Act the new value generally applies for that year and the next two years, unless a town-wide revaluation happens.
You must prove market value with 3-5 comparable sales (neighbors' assessments are not accepted as evidence); the board then cuts your assessment only if your assessment-to-value ratio is more than 15% above the town's Chapter 123 common level ratio. This works only in limited cases. Run the numbers with our unequal assessment calculator.
Most wins start with a mistake in the assessor's record of your home. Check it line by line.
Record card checklistAn exemption is separate from an appeal: you apply once and it cuts your taxable value every year. Check you have every one you qualify for.
Annual payment to homeowners who owned and lived in their NJ home on October 1: $1,500 if income is $150,000 or less, $1,000 if $150,001-$250,000. Seniors may get an extra amount.
For homeowners age 65+: reimburses up to 50% of the property tax bill, up to $6,500 a year, coordinated with ANCHOR and Senior Freeze.
Homeowners 65+ or disabled with income under the state limit get back any increase in property taxes over their base year.
$250 off the yearly tax bill for low-income owners 65+ or disabled (and separately for qualifying veterans). Apply with the town assessor.
You can file and argue your own appeal. If you do not appear, only a New Jersey attorney can represent you at the county board - non-lawyer consultants cannot appear for you. Businesses (LLCs, corporations) need an attorney unless prior-year taxes were under $25,000. Attorneys often work on a contingency fee (a share of the savings).
Fill in your details and download a written appeal statement as a PDF or Word file. Most boards also require their own appeal form: file the form and attach this letter and your evidence to it.
Tax Appeal Map is a free information site, not a law firm or appraiser. The letter is a template, not legal advice.
The petition must be received (not just postmarked) by April 1 of the tax year, or 45 days after the town finishes the bulk mailing of assessment postcards, whichever is later. In a town with a new revaluation or reassessment the deadline is May 1. Burlington, Gloucester and Monmouth counties use an alternative calendar with a January 15 deadline. If the last day falls on a weekend or holiday, it moves to the next business day. Example: Cumberland County - April 1 (or 45 days after postcards), May 1 for revalued towns.
With the County Board of Taxation. File Form A-1 Petition of Appeal with your county board of taxation, with copies to the town assessor and municipal clerk. Many counties also accept online appeals through the state's online appeal system (njappealonline.com); check your county board's page. Submit your comparable sales (up to 5) with the petition or at least 7 days before the hearing. A short public hearing (often a few minutes) is held, usually within 3 months after the deadline. The board can lower, keep or raise the assessment. If you do not show up, the case can be dismissed and you may lose the right to go to Tax Court.
Non-refundable fee based on assessed value: under $150,000 = $5; $150,000 to under $500,000 = $25; $500,000 to under $1,000,000 = $100; $1,000,000 or more = $150. Classification appeal $25. No fee for appeals of denied veteran, senior or disabled deductions/exemptions.
There is no formal informal-review step in state law, but you can call the town assessor before the deadline to ask about your value and errors on the property record card. Settlements during the appeal are common and must be approved by the county board on its stipulation form. Talking to the assessor does not extend the deadline.
You can appeal to the Tax Court of New Jersey. 45 days from the date the county board's judgment was mailed. Homes assessed over $1,000,000 can skip the county board and file directly with the Tax Court by April 1 (May 1 in revaluation towns). File a Local Property Tax Complaint, usually through the courts' eCourts system. A home (Class 2, 1-4 family) qualifies for the Small Claims track: $50 filing fee for one parcel ($10 each extra). Regular track is $250. You may represent yourself; court staff can help with forms but not give legal advice.
The town lowers the assessment and refunds or credits the overpaid taxes, usually as a credit on future bills or a refund check, with statutory interest in some cases. Under the Freeze Act the new value generally applies for that year and the next two years, unless a town-wide revaluation happens.
Checked 2026-10 against official New Jersey sources. Local deadlines and fees can differ; confirm with your assessor or board.