The Value On Your Tax Bill
N.J.S.A. 54:3-21 — April 1, or 45 days after the bulk mailing of assessment notices, whichever is later
The deadline. A taxpayer aggrieved by the assessed valuation or exempt status of property may appeal to the county board of taxation on or before April 1, or 45 days from the date the bulk mailing of assessment notices is completed in the taxing district, whichever is later.
Straight to the Tax Court. Where the assessed valuation exceeds $1,000,000, the taxpayer may instead file a complaint directly with the Tax Court within the same period.
After a revaluation, or a change. In a district with a municipal wide revaluation or reassessment, the appeal may be filed on or before May 1. A taxpayer has 45 days to appeal after a notification of a change in assessment is issued.
What happens after the first level of review, and the exemptions that change what is owed, are set out in other sections that are not on this page. Whether a particular assessment can be lowered is a question for a licensed New Jersey attorney or appraiser.
Sources for this section (1)
- N.J.S.A. 54:3-21 — Appeal by taxpayer or taxing district; petition; complaint
Legal information, not legal advice. Verified as of September 2026. Applying it to a particular situation is the work of a licensed New Jersey attorney.