What is a tax appeal hearing and who will hear my appeal?

County Tax Board

Once you have filed your tax appeal, a hearing before the  County Tax Board is scheduled.  The matters are typically heard in May, June and July of each year. Adjournment Requests are almost always denied. The County Board consists of 5 members appointed by the governor. The Tax Board Commissioners are appointed primarily to hear disputes involving assessments.

Tax Attorney and Appraiser

The municipality is the opposing party and will be represented by the municipal attorney. You need your own experienced tax attorney if you want effective representation.

The assessor and/or an appraiser may appear at your hearing as an expert witness for the municipality. In most cases, your tax attorney will help you hire your own Real Estate Appraiser to be your expert witness to counter the municipality's assessor. If you do not have an expert, you will probably lose because you have the burden of proving the municpality is over assessing your property.

Commercial Properties

Owners of rental income properties must supply an income statement at the time of filing on special forms provided by the Tax Board. Since the income generated by a property has a direct bearing on the owner’s ability to market the property, and therefore its value, this evidence may be useful in arguing both sides of an appeal.

Appeals from the judgment of the Tax Board

 If you are dissatisfied with the judgment rendered by the Tax Board, you will have 45 days from the date your judgment was mailed to file a further appeal with the Tax Court of New Jersey. If your property is assessed for more than $1,000.000 you may file directly with the Tax Court by April 1st annually.