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Honorable Patrick DeAlmeida,
Presiding
Judge, Pursuant to Rule 1:33-2(e)
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Effective Immediately
Jurisdictions for Filing Local Property Tax Appeals
Directly to the Tax Court
As the result of recently enacted legislation effective
immediately, local property tax appeals that are not 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.
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Organization and Structure |
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The Tax Court is a court of limited jurisdiction.
Tax Court Judges hear appeals of tax decisions made by County
Boards of Taxation. They also hear appeals on decisions made
by the Director of the Division of Taxation on such matters
as state income, sales and business taxes, and homestead rebates.
Appeals from Tax Court decisions are heard in the Appellate
Division of Superior Court. Tax Court judges are appointed
by the Governor for initial terms of seven years, and upon
reappointment are granted tenure until they reach the mandatory
retirement age of 70. There are 12 Tax Court judgeships. The
Tax Court handles approximately 15,000 cases per year. The
objectives of the Tax Court are
- To provide expeditious, convenient, equitable and effective
judicial review of state and local tax assessments.
- To create a consistent, uniform body of tax law for
the guidance of taxpayers and tax administrators, in order
to promote predictability in tax law and its application.
- To make decisions of the court readily available to
taxpayers, tax administrators and tax professionals.
- To promote the development of a qualified and informed
state and local tax bar.
For more information regarding the Tax Court
of New Jersey, either write or call at:
Tax Court Management Office
P.O. Box 972, Trenton, New Jersey 08625-0972
Phone numbers: 609-292-5082 or 609-292-6989
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All New Jersey Tax Court Forms
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Copyrighted © 2001 - New Jersey Judiciary
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