Tax Court of New Jersey
Honorable Patrick DeAlmeida, Presiding Judge, Pursuant to Rule 1:33-2(e)
Check important notices regularly for updates on Tax Court procedures.
|Organization and Structure|
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:
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