Tax Court of New Jersey
Jurisdiction for Filing Local Property Tax Appeals Directly to the Tax Court
As the result of the January 16, 2010 enactment of L. 2009, c. 251, which amended N.J.S.A. 54:3-21 and 54:4-23 effective immediately, local property tax appeals that are not for added or omitted assessments may be filed directly with the Tax Court if the original assessment exceeds $1,000,000.
Local property tax appeals for added and omitted assessments may be filed directly with the Tax Court if the original assessment (if any), plus the full added or omitted assessment before any monthly proration, exceeds $750,000.
Updated forms with instructions are available on the Tax Court website on njcourtsonline.com.
Cheryl A. Ryan
Tax Court Clerk/Administrator
Dated: January 20, 2010