A property tax appeal The life of a property tax appeal in New Jersey, step by step: every station, its clock, and the Rule of Court behind it

The line at a glance

Every stop the paper makes, in order. Tap a stop to jump to it.

1. T1The County Board of Taxation firstBefore any Tax Court complaint; the board's judgment, once mailed, starts the 45-day clock at T2
2. T2Complaint in the Tax Court, filed and servedWithin 45 days of service of the county board judgment; proof of service submitted when the complaint is filed
3. T3Answer, counterclaim, and track assignmentAnswer, if any, on the Superior Court clock in R. 4:6-1; the Tax Court Management Office sends the track assignment and a case management plan after filing
   1. If the property is a house (small claims track): Sc1 to Sc3, then back at T7.
   2. Sc1Small claims track: a house, a farm residence, or taxes under $25,000Claimed in the complaint at filing, with last year's tax bill attached if that is the basis; $50 fee, no fee on motions
   3. Sc2Short discoveryComplete within 75 days of filing the complaint; a request answered within 30 days; appraisal reports and comparable sales lists 20 days before the trial date in the case management notice
   4. Sc3Informal hearingAny pretrial conference is held the day of the hearing; the hearing is on the record, under oath
4. T4DiscoveryStandard track: complete within 150 days of filing the complaint; appraisal reports and comparable sales lists 30 days before the trial date; everything closed at least 30 days before trial
5. T5Mandatory settlement conferenceNo later than four months before the trial month in the case management notice; the homeowner's appraisal or demand seven days before it; the report to the case manager within ten days after
6. T6TrialSet by the Presiding Judge with the location of the property in mind; adjourned only for good cause; a standard track case filed and tried within 14 months may be pushed once to the 14th-to-18th month
7. T7JudgmentEntered when the judge decides, or after the parties submit the computations the decision calls for; a motion for a new trial or to amend within 20 days
8. T8Appeal to the Appellate DivisionWithin 45 days of entry of the final judgment

Stop by stop

1. T1 The County Board of Taxation first

   Clock: Before any Tax Court complaint; the board's judgment, once mailed, starts the 45-day clock at T2

   The Tax Court reviews what the County Board of Taxation did; it does not hear an ordinary assessment appeal cold. Unless the case is one of the statutory direct-review exceptions, no action to review a local property tax assessment can be maintained in the Tax Court until an action has been instituted before the county board. The board's judgment is the paper the complaint must attach, and its service by mail is the moment the Tax Court clock begins.

   What the rule says 2 sources

   “no action to review a local property tax assessment may be maintained unless an action has been instituted before the County Board of Taxation.”

   R. 8:2(c) · as code

   “Service of the judgment of the County Board of Taxation, when by mail, shall be deemed complete as of the date the judgment is mailed, subject to the provisions of R.1:3-3.”

   R. 8:4-1(a)(3) · as code

2. T2 Complaint in the Tax Court, filed and served

   Clock: Within 45 days of service of the county board judgment; proof of service submitted when the complaint is filed

   The action starts by filing a complaint with the Clerk of the Tax Court, on paper or through eCourts Tax if you are representing yourself; lawyers must use eCourts Tax. One complaint per separately assessed property, per tax year. The first paragraph gives the block, lot and street address; a Case Information Statement is attached to the face of the complaint and a copy of the county board's judgment goes behind it. The complaint is the process: there is no summons. The homeowner serves it on the County Board of Taxation, the assessor and the municipal clerk, and files proof of service at the same time. The filing fee is $250, or $50 if the complaint says the case is within the small claims jurisdiction.

   What the rule says 7 sources

   “A complaint to review a judgment of a County Board of Taxation shall be filed within 45 days of the service of the judgment of the County Board of Taxation.”

   R. 8:4-1(a)(3) · as code

   “An action is commenced by filing a complaint with the Clerk of the Tax Court. Pursuant to R. 1:32-2A, the Supreme Court has approved the mandatory use of eCourts Tax by attorneys to commence all tax matters in the Tax Court. All tax matters filed by pro se litigants may be commenced through the filing of a paper complaint or through use of eCourts Tax.”

   R. 8:3-1(a) · as code

   “The first paragraph of every complaint and counterclaim shall set forth the block, lot and street address of the property. A Case Information Statement in the form specified by the Tax Court shall be attached to the face of the complaint or counterclaim, and a copy of the County Board of Taxation judgment and memorandum of judgment or order or determination to be reviewed shall be attached to the complaint, except in matters to be directly reviewed by the Tax Court pursuant to N.J.S.A. 54:3-21.”

   R. 8:3-5(a)(1) · as code

   “Process shall be the complaint. There shall be no summons or additional forms of process.”

   R. 8:5-1 · as code

   “A complaint by a taxpayer to review the action of a County Board of Taxation with respect to a property tax assessment shall be served on the County Board of Taxation and on the assessor and the Clerk of the taxing district in which the property is located.”

   R. 8:5-3(a)(1) · as code

   “Proof of service shall be submitted at the time a complaint is filed unless service is by mail and is not effected initially, in which case subsequent proof of service by simultaneous mailing by certified or registered mail, return receipt requested, and ordinary mail shall be submitted when service is effected.”

   R. 8:5-5 · as code

   “A fee of $250 payable to the Treasurer, State of New Jersey shall be collected by the Tax Court on the filing of a complaint or counterclaim, and a fee of $50 payable to the Treasurer, State of New Jersey shall be collected by the Tax Court on the filing of any motion, except as hereinafter provided.”

   R. 8:12(a) · as code

3. T3 Answer, counterclaim, and track assignment

   Clock: Answer, if any, on the Superior Court clock in R. 4:6-1; the Tax Court Management Office sends the track assignment and a case management plan after filing

   In a local property tax case the municipality may answer but does not have to; it may counterclaim, and pays no fee to do so. Every local property tax case is then sorted onto a track: standard, complex, expedited, farmland and exemption, or small claims. The Management Office tells the parties which track, and sends a case management plan naming the discovery deadline, the expected month of trial and the case manager. A party who thinks the track is wrong applies informally to the assigned judge, no later than the settlement conference report.

   What the rule says 5 sources

   “In local property tax cases, every defendant may but Need not file an answer. There may be a counterclaim and an answer to a counterclaim denominated as such. Unless by order of the court, no other pleading is allowed, except in response to amended and supplementary pleadings.”

   R. 8:3-2(b) · as code

   “The time for filing of all pleadings other than the complaint, including answers to complaints filed under the Correction of Errors Law, N.J.S.A. 54:51A-7, shall be as prescribed by R. 4:6-1 and subject to R. 1:3-3”

   R. 8:4-3 · as code

   “Every local property tax action filed in the Tax Court shall be assigned, as prescribed by this rule, to the standard track, the complex track, the expedited track, the farmland assessment and exemption track, or small claims track, in accordance with the following criteria:”

   R. 8:6-4 · as code

   “After the filing of a complaint, the Tax Court Management Office shall forward to the parties a case management plan in the form specified by the Tax Court. If the case has been assigned to the standard, small claims, or farmland and exemption track, the case management plan shall state the date by which discovery is required to be completed pursuant to R. 8:6-1(a), the anticipated month and year of trial, the name of the case manager, and the requirements for case management and settlement conferences.”

   R. 8:6-6 · as code

   “An action may be reassigned to a track other than that specified in the case management notice on application of a party or on the court's own motion. The application may be made informally to the assigned judge and shall state with specificity the reasons why the original track assignment is inappropriate.”

   R. 8:6-7 · as code

   Fork. If the property is a house (small claims track), the paper leaves the main line here for Sc1 and comes back at T7.

4. T4 Discovery

   Clock: Standard track: complete within 150 days of filing the complaint; appraisal reports and comparable sales lists 30 days before the trial date; everything closed at least 30 days before trial

   The Superior Court discovery rules apply, on Tax Court paper: interrogatories and document requests in the form the Tax Court prescribes, never through eCourts Tax. On the standard track discovery closes 150 days after the complaint is filed. A party who will call an appraiser gives every other party the written appraisal report 30 days before trial; a party who will rely on comparable sales serves a list naming each sale by block, lot, street and municipality, the buyer and seller, the date, the price and the deed book and page, on the same clock.

   What the rule says 4 sources

   “Discovery may be taken in accordance with the provisions of R. 4:10-1 through R. 4:18-2 and R. 4:22 through R. 4:25 insofar as applicable except as follows:”

   R. 8:6-1(a) · as code

   “Standard Track Cases. Discovery shall be completed within 150 days of the filing of the complaint.”

   R. 8:6-1(a) · as code

   “A party intending to rely upon the testimony of any person testifying as a valuation expert shall furnish each opposing party with a copy of the written appraisal report of the expert as follows: Standard Track Cases. Thirty (30) days prior to the trial date as designated by the court.”

   R. 8:6-1(b) · as code

   “All discovery shall be completed no less than 30 days before trial except upon leave of court.”

   R. 8:6-1(a) · as code

5. T5 Mandatory settlement conference

   Clock: No later than four months before the trial month in the case management notice; the homeowner's appraisal or demand seven days before it; the report to the case manager within ten days after

   On the standard track the parties must sit down together, by telephone or at the assessor's office, at least four months before the month set for trial. The assessor or the town's appraiser must be there. Seven days beforehand the homeowner's side hands over an appraisal, or a demand for a lower assessment with the reasons. Within ten days after, both sides report the result to the case manager, certifying whether the standard interrogatories have been answered. If they settle, the judgment can be entered on their stipulation with whatever proof the court wants.

   What the rule says 3 sources

   “In all local property tax cases assigned to the standard track, the parties shall hold a mandatory settlement conference not later than four (4) months before the scheduled trial month as set forth in the case management notice.”

   R. 8:6-8 · as code

   “At least seven (7) days prior to the date fixed for the mandatory settlement conference, plaintiff's counsel must furnish to defendant's counsel an appraisal by plaintiff's appraisal expert in the form specified by the court or a demand for reduction in assessment with support therefor. Results of the mandatory settlement conference shall be reported by the parties to the case manager in the form specified by the court within ten (10) days of the mandatory settlement conference.”

   R. 8:6-8 · as code

   “Judgment in a local property tax matter may be entered upon stipulation of the parties supported by such proof as the Court may require.”

   R. 8:9-5 · as code

6. T6 Trial

   Clock: Set by the Presiding Judge with the location of the property in mind; adjourned only for good cause; a standard track case filed and tried within 14 months may be pushed once to the 14th-to-18th month

   One judge, no jury. The Presiding Judge assigns the hearing, considering where the property is and who has to travel. Routine adjournments are refused; good cause is the only ground, and the party who asks may face sanctions. If the homeowner does not show up the complaint is dismissed; if the town does not, the judge hears the case anyway. Where the facts are already in the record, either side may move to have the case decided without a trial.

   What the rule says 4 sources

   “All matters in the Tax Court shall be heard by a single judge sitting without a jury.”

   R. 8:8-1(a) · as code

   “Cases shall be assigned for hearing by the Presiding Judge, who shall consider insofar as practical the convenience of the participants and the location of the property.”

   R. 8:8-2 · as code

   “adjournments of pretrial conferences and trials will be granted only for good cause shown and may be subject to sanctions as provided by R. 1:2-4(a). Routine adjournments will not be permitted.”

   R. 8:8-5(b) · as code

   “In the absence of an appearance by a plaintiff, dismiss the complaint; In the absence of an appearance by a defendant proceed to hear the matter on the designated date;”

   R. 8:8-4 · as code

7. Side rail. If the property is a house (small claims track): Sc1 to Sc3, off the main line at T3.

   1. Sc1 Small claims track: a house, a farm residence, or taxes under $25,000

      Clock: Claimed in the complaint at filing, with last year's tax bill attached if that is the basis; $50 fee, no fee on motions

      A one-to-four family residence is a small claims case by definition; so is a class 3A farm residence, a correction-of-error case, and any other local property tax case where last year's taxes were under $25,000. Exemption and abatement cases are not. The complaint says which basis applies, and if it is the dollar basis, attaches the prior year's final tax bill or a certification of it, or the clerk sends it back unfiled. The fee is $50 instead of $250, and motions cost nothing. If it turns out before the close of proofs that the property does not belong here, the judge may keep it or move it to the standard track.

      What the rule says 4 sources

      “The small claims division will hear all local property tax cases in which the property at issue is a class 2 property (1-4 family residence), is a class 3A farm residence, is a case to correct an error pursuant to N.J.S.A. 54:51A-7, and all other local property tax cases in which the prior year’s taxes for the subject property were less than $25,000. Cases raising exemption or abatement issues are not eligible for the small claims division. Local property tax cases in the small claims division shall be assigned to the small claims track.”

      R. 8:11(a)(2) · as code

      “If small claims jurisdiction is based on the prior year’s taxes, there shall be included with the complaint a copy of the prior year’s final tax bill or the current year’s notice of assessment or a statement certifying the prior year’s taxes.”

      R. 8:3-4(d)(2) · as code

      “A fee of $50 payable to the Treasurer, State of New Jersey shall be collected by the Tax Court on the filing of a complaint or counterclaim when the case is alleged to be within the small claims jurisdiction pursuant to Rule 8:11. No fee shall be payable on the filing of any motion in a case within the small claims jurisdiction pursuant to Rule 8:11.”

      R. 8:12(b) · as code

      “In local property tax cases, if it appears at any time before the close of proofs that a parcel of property under appeal is not within the jurisdiction of the small claims division, the court may in its discretion retain the matter in the small claims track or transfer the matter to the standard track.”

      R. 8:11 · as code

   2. Sc2 Short discovery

      Clock: Complete within 75 days of filing the complaint; a request answered within 30 days; appraisal reports and comparable sales lists 20 days before the trial date in the case management notice

      Discovery on the small claims track is a short list: the property record card, an inspection of the house, the closing statement if it sold within three years of the assessing date, the cost of improvements in those three years, income and lease information if the property earns rent, and anything about damage between October 1 of the pretax year and January 1. The judge can allow more for good cause. Anyone who will call an appraiser, or rely on comparable sales, hands the report or the list over 20 days before trial.

      What the rule says 3 sources

      “In local property tax cases assigned to the Small Claims Track under the provisions of R. 8:11, discovery shall be limited to the property record card for the subject premises, inspection of the subject premises, a closing statement if there has been a sale of the subject premises within three (3) years of the assessing date, the costs of improvements within three (3) years of the assessing date, income, expense and lease information for income-producing property and information relating to a claim of damage to the property occurring between October 1 of the pretax year and January 1 of the tax year pursuant to N.J.S.A. 54:4-35.1. The court in its discretion may grant additional discovery for good cause shown.”

      R. 8:6-1(a)(4) · as code

      “Small Claims Track Cases. Discovery shall be completed within 75 days of the filing of the complaint. A discovery request for the items specified in R. 8:6- 1(a)(4) shall be responded to within 30 days after being served with the request.”

      R. 8:6-1(a) · as code

      “Small Claims Track. Twenty (20) days prior to the trial date set forth in the case management notice or 20 days prior to such other trial date as designated by the court.”

      R. 8:6-1(b) · as code

   3. Sc3 Informal hearing

      Clock: Any pretrial conference is held the day of the hearing; the hearing is on the record, under oath

      There is no separately scheduled pretrial conference in a small claims matter unless there is good cause; if one is held, it is the same day as the hearing. The hearing itself is informal, the judge can hear whatever testimony and evidence seems necessary for a just result, but every witness is sworn and a verbatim record is kept. From here the case goes to judgment on the main line.

      What the rule says 2 sources

      “A pretrial conference may be held at the time that the case is scheduled for a hearing. The pretrial conference and the hearing shall be informal and the court may hear such testimony and receive such evidence as it deems necessary or desirable for a just and equitable determination of the case. All testimony shall be given under oath and a verbatim record shall be made of the proceeding.”

      R. 8:11 · as code

      “There shall be no separately scheduled pretrial conferences for small claims division matters, except for good cause.”

      R. 8:6-2 · as code

   Rejoins. Back on the main line at T7.

8. T7 Judgment

   Clock: Entered when the judge decides, or after the parties submit the computations the decision calls for; a motion for a new trial or to amend within 20 days

   The case ends in a judgment signed by the court or by the Tax Court Administrator at its direction. Where the judge has written an opinion, entry may wait while the parties work out the numbers the opinion requires; if they agree, they submit the computation together, and if not, each submits a proposal and the judge rules. No taxed costs are allowed. A motion for a new trial or to alter the judgment must be filed within 20 days.

   What the rule says 4 sources

   “The final determination of any matter heard by the Tax Court shall be by a judgment signed by the Court or by the Tax Court Administrator acting under the Court’s direction.”

   R. 8:9-1 · as code

   “Where a judge of the Tax Court has rendered an opinion, entry of judgment may be withheld to allow the parties to submit computations pursuant to the determination of the issues showing the correct amount of assessment deficiency, overpayment or underpayment.”

   R. 8:9-3 · as code

   “Taxed costs shall not be allowed. Out-of-pocket costs may be allowed in special cases at the discretion of the Court for good cause shown.”

   R. 8:9-2 · as code

   “all such motions shall be filed and served not later than 20 days after the conclusions of the court are announced orally or in writing, with respect to R. 1:7-4 and R. 4:49-1, and after the date of the judgment or order, with respect to R. 4:49-2.”

   R. 8:10 · as code

9. T8 Appeal to the Appellate Division

   Clock: Within 45 days of entry of the final judgment

   The Tax Court's final judgment is appealed like any other court's, to the Appellate Division, within 45 days of its entry. Every proposed order in the Tax Court carries a checkbox saying whether it is a final judgment that starts that clock. From here the appeal track takes over.

   What the rule says 2 sources

   “appeals from final judgments of courts, final judgments or orders of judges sitting as statutory agents, and final judgments of the Division of Workers’ Compensation shall be filed within 45 days of their entry.”

   R. 2:4-1(a) · as code

   “Any proposed form of order shall provide the following language whereby the Tax Court may indicate whether the order constitutes a final judgment: “This order is a final judgment from which the time to file an appeal shall begin to run: Yes [ ] No [ ].””

   R. 8:9-1 · as code