How to file a property tax appeal in New Jersey

Municipalities, counties, and school boards are some types of New Jersey local governments that assess taxes on land and buildings to fund their operations.

Tax rates are set through legislation and cannot be appealed by property owners. But the property’s value can be reassessed, or updated, by filing a tax appeal with a county tax board.

Tax appeals are requests for the county to recalculate a property’s assessed value to the latest market rate, or current price at which it might sell.

Successful appeals can lower the assessed value of the property and the total dollar amount owners pay in taxes annually.

The Jersey Bee produced this explainer to help residents understand how they may be able to reduce their cost of living by filing a property tax appeal.

Who oversees property tax assessments in my county?

In Essex County, the Essex County Tax Board is the body responsible for overseeing local property taxation. It determines the value of properties, hears tax appeals, and provides oversight over municipal tax assessors.

The New Jersey Association of County Tax Boards maintains a directory of county tax boards in the state here.

How do I find my property’s assessed value?

Visit your county tax board or assessor’s website to access their tax record search tool. Here is Essex County’s tax record search tool.

Taxpayers can search by address to find their property and assessment history. They can also search using block, lot, and qualifier numbers found on property tax statements.

How do I find comparable properties?

Taxpayers should find similar properties sold by Oct. 1 in the previous year to submit as evidence in their appeal.

Use real estate search engines like Zillow or Realtor.com to search for your address and review comparable properties it suggests.

Comparable properties should be similar in square footage, room number, and condition and within the same geographic area.

Use the county property tax record search tool to confirm details and collect additional information about comparable properties you identify.

Incorrect property measurements or market downturns can also be considered as evidence in a tax appeal.

How do my property’s market and assessed values get compared?

During an appeal, a property’s market value is determined by the tax board by reviewing tax records, the taxpayer’s evidence, and the results of potential inspections. 

This new market value is divided by the previously assessed value in a formula created by the state legislature to determine whether a new assessment is warranted.

This formula presents a percentage called a “ratio.” The ratio is compared to a range to determine whether the property’s assessed value is within an acceptable margin of error.

If the ratio is greater than the range, the taxpayer wins the appeal, and the assessed value may be reduced, lowering the property owner’s tax bill.

If the ratio is within the margin of error, the assessed value will remain the same.

If the ratio is less than the given range, the assessed value may increase, and the property owner may face a larger tax bill.

How do I find the Common Level Range standard for my property in New Jersey?

County tax boards use the “Common Level Range” standards to determine whether a property’s market value falls within an acceptable margin of error. (Find the latest Common Level Ranges on the New Jersey Division of Taxation’s website here.)

The Common Level Range standards list data by county and municipality. Ranges include “Lower Limits” and “Upper Limits” as well as an “Average ratio” used to set the property’s new assessed value if it falls outside of the range.

Here are examples of how a property’s market value may fall within or outside a Common Level Range.

	Assessed value rises with lower ratio	Assessed value decreases with higher ratio	Assessed value unchanged within ratio
Assessed value	$70K	$70K	$70K
New market value	$100,000	$50,000	$65,000
Common Level Range	75%-95%	75%-95%	75%-95%
Ratio	$70K ÷ $100K = 70%	$70K ÷ $50K = 120%	$120K÷ $100K = 93%

What happens if my property tax is reassessed?

If the tax appeal is approved, the property will be assessed at the Common Level Range average ratio for your municipality.

Here are the examples above including newly assessed values for the property.

	Assessed value rises with lower ratio	Assessed value decreases with higher ratio	Assessed value unchanged within ratio
Assessed value	$70K	$70K	$70K
New market value	$100,000	$50,000	$65,000
Common Level Range	75%-95%	75%-95%	75%-95%
Ratio	$70K ÷ $100K = 70%	$70K ÷ $50K = 120%	$120K÷ $100K = 93%
Average ratio	85%	85%	85%
New assessed value	$85,000	$42,500	$70,000

How do I document comparable properties?

New Jersey county tax boards provide forms made available by the state for documenting comparable properties for tax appeals.

Visit your county tax board or assessor’s site to access this form or view it here.

The comparable sales analysis form includes additional information about comparing properties, including variables the tax board considers when determining whether properties qualify as legally comparable.

Taxpayers can use the average price paid per livable square foot in comparable sales to suggest a new market value for their property.

How do I submit my property tax appeal?

Taxpayers will need to submit several documents to three separate government offices.

The documents include:

• A brief letter requesting a reassessment of your property.
• A comparable analysis form.
• A petition of appeal.
• Public tax records for the comparable properties.
• A check for the total cost of filing fees. (This is between $5-$150 depending on the property’s assessed value and sent to your county board of taxation.)

Gather these documents and send a copy to these locations:

• Your local county board of taxation. (Send filing fees here.)
• Your municipal tax assessor.
• Your municipal clerk.

What happens after I submit my property tax appeal?

Submitted tax appeals are scheduled for a hearing before a county tax board, a group of commissioners appointed by the state’s governor.

Individuals can represent themselves at hearings but may not need to attend them if they present strong evidence in favor of their reassessment. Your local tax board will respond to your appeal with additional information and next steps.

Municipal or county tax assessors may also need to inspect the property to confirm your property’s features.

Do I need to attend a tax appeal hearing?

Taxpayers may need to attend their tax appeal hearing if they expect their appeal to be contested and would like to present additional evidence from an expert witness like a certified real estate appraiser.

Do I need a lawyer to file a tax appeal?

Taxpayers don’t need a lawyer to file a tax appeal but may benefit from working with one. The New Jersey Tax Court provides additional information about what benefits using a lawyer may offer.

Low-income residents may qualify for free legal assistance from their local division of Legal Services of New Jersey. Find your local Legal Services office here.

Can I appeal a county tax board decision?

Taxpayers can appeal to the New Jersey Tax Court if they disagree with their county tax board’s decision. This must be done within 45 days of the decision.

Learn more

Read New Jersey’s guide to tax appeal hearings here.

Find more information about filing tax appeals from the New Jersey Tax Court here.

Help improve this resource

New Jersey property taxes can be a complicated topic. Help The Jersey Bee improve this resource by volunteering your expertise on the subject. Contact us here or email connect@jerseybee.org to learn about ways to help us explain this subject to our community.