Frequently Asked Questions
The following is a list of frequently asked questions in regard to filing a complaint with the Tax Court of New Jersey.
1. Can I represent myself (appear pro se) in Tax Court?
- Yes. The only restriction on appearing pro se is that a business other than sole proprietorship that must be represented by an attorney. See Rule 1:21-1(c). Please refer to the Tax Court main page and select the Tax Court Rules for more information.
2. What are the fees for filing in the Tax Court of New Jersey?
The fees for filing a Local Property or State Tax Complaint are:
Regular Complaint $250.00 for the first parcel or tax type and $50.00 for any additional parcel or tax type
Small Claims $50.00 for the first parcel or tax type and 10.00 for any additional parcel or tax type.
Motion fee - $50 (except small claims matters – no fee to file a motion).
3. Does the Tax Court of New Jersey hold liens?
- No. Default judgments, liens, and Certificates of Debt are filed with the Superior Court of New Jersey. Please contact the Superior Court Clerk's Office for information at 609-421-6100.
- For liens involving the Motor Vehicle Commission, please contact the MVC Commission at 888-486-3339 (toll free in NJ) or 609-292-6500 (out of state).
4. What are the procedures to withdraw a case from the Tax Court?
- If you have not received a trial date for your case, please contact the Tax Court Management Office at the numbers listed at bottom of this page.
- If you have received a trial date for your case, please contact the Tax Court Judge's Chambers listed on your trial notice.
5. Other frequently requested State of New Jersey directory numbers:
- Inheritance tax information - 609-292-5033
- Foreclosure information - 609-292-7877
- Division of Taxation - Customer Service Center - 609-292-6400
- Homestead Rebate Hotline: 1-888-238-1233 (for homeowners) and 1-888-213-8623 (for tenants)
- Property Tax Reimsursement (Senior Freeze) Hotline - 1-800-882-6597
6. Where can I obtain information on Subpoenas?
- RULE 1:9. SUBPOENAS
1:9-1. For Attendance of Witnesses; Forms; Issuance; Notice in Lieu of Subpoena
A subpoena may be issued by the clerk of the court or by an attorney or party in the name of the clerk or as provided by R. 7:7-8 (subpoenas in certain cases in the municipal court). It shall state the name of the court and the title of the action and shall command each person to whom it is directed to attend and give testimony at the time and place specified therein. If the witness is to testify in a criminal action for the State or an indigent defendant, the subpoena shall so note, and shall contain an order to appear without the prepayment of any witness fee. The testimony of a party who could be subpoenaed may be compelled by a notice in lieu of subpoena served upon the party's attorney demanding that the attorney produce the client at trial. If the party is a corporation or other organization, the testimony of any person deposable on its behalf, under R. 4:14-2, may be compelled by like notice. The notice shall be served in accordance with R. 1:5-2 at least 5 days before trial. The sanctions of R. 1:2-4 shall apply to a failure to respond to a notice in lieu of a subpoena. Follow the link below to obtain subpoena forms.
Subpoena Ad Testificandum (Request someone's testimony in court)
Subpoena Duces Tecum (Request an appearance or documents)
7. Are forms available to file a motion with the Tax Court?
- Yes - Follow the link below to obtain the Notice of Motion Packet
P.O. Box 972, Trenton, New Jersey 08625-0972
Phone Numbers: 609-292-5082 or 609-292-6989.