New Jersey Tax Court
Appeal from County Board of Taxation
A local property tax appeal for review of an assessment under $1,000,000 must first be filed with your County Board of Taxation. You would then file with the Tax Court if you are unsatisfied with that judgment and wish to appeal the county Board of Taxation judgment.
If the local property tax appeal seeks to review an assessment that exceeds $1,000,000, you may bypass filing with the County Board of Taxation and file directly with the Tax Court. Your complaint must be filed with the Tax Court Management Office within 45 days of the mailing date that appears on the final judgment of the County Board of Taxation. If your assessment is greater than $1,000,000 and you are filing a direct appeal, your complaint must be received on or before April 1 of the tax year unless a municipal-wide revaluation or reassessment has been implemented.
For more information see https://www.judiciary.state.nj.us/courts/tax.html?lang=eng