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Tax Court of New Jersey

Presiding Judge, Patrick DeAlmeida Pursuant to Rule 1:33-2(e)

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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:

  1. To provide expeditious, convenient, equitable and effective judicial review of state and local tax assessments.
  2. 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.
  3. To make decisions of the court readily available to taxpayers, tax administrators and tax professionals.
  4. 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 number: 609-292-5082
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