R. 8:3-4 New Jersey Rules of Court, R. 8:3-4: Contents of Complaint, Generally, rendered as code with every cross-reference linked

rule 8:3-4 "Contents of Complaint, Generally" {
(a) Complaints Generally. The complaint shall set forth the claim for relief and a statement of the facts on which the claim is based and shall conform to the requirements of R. 8:3-5 and R. 4:5-7. The Clerk of the Tax Court shall make sample forms available to litigants on request. The wording of any sample form may be modified to conform to the claim made and relief sought in a particular case.
(b) State Tax Complaints. Complaints filed in State Tax cases shall set forth clear and concise allegations in separately numbered paragraphs. Each allegation shall be stated in simple, concise and direct terms.
(c) Claim for Relief. A pleading which sets forth a claim for relief shall briefly state the factual basis of the claim and the relief sought. Each claim for relief shall be set forth in simple, concise and direct terms. Relief in the alternative may be demanded. A request may be made for a change in real property tax assessment without specifying the amount of such change. A claim for exemption shall be specifically pleaded.
(d) Small Claims Classification.
(1) In state tax cases, the complaint shall state whether the amount in Controversy exceeds the jurisdictional amount in R. 8:11(a)(1).
(2) In local property tax cases, the complaint shall state whether each separately assessed parcel of property under appeal is a class 2 property (1-4 family residence), is a class 3A farm residence, is a local property tax case to correct an error pursuant to N.J.S.A. 54:51A-7, or is based on the amount of the prior year’s taxes pursuant to R. 8:11(a)(2). 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. Where small claims jurisdiction is based on the prior year’s taxes, a complaint that fails to confirm the prior year’s taxes as specified in this subparagraph shall be treated as a nonconforming paper that shall be returned stamped “Received but not filed (date)” as provided in R. 1:5-6(c).
(e) Claim of Discrimination. If discrimination is claimed, the complaint shall so state.
(f) Separately Assessed Parcels In Common Ownership. If a complaint or counterclaim in an action to review a real property tax assessment includes more than one separately assessed parcel of property contiguous and in common ownership pursuant to R. 8:3-5(a)(2) or (3), or in common ownership pursuant to R. 8:3-5(a)(4), the complaint shall so state.
Note: Adopted June 20, 1979 to be effective July 1, 1979. Paragraphs (a) and (d) amended July 15, 1982 to be effective September 13, 1982; paragraph (e) adopted November 5, 1986 to be effective January 1, 1987; paragraphs (b) and (c) amended July 5, 2000 to be effective September 5, 2000; subparagraphs (c)(1) and (c)(2) amended July 23, 2010 to be effective September 1, 2010; paragraph (a) caption and text amended, new paragraph (b) adopted, former paragraph (b) redesignated as paragraph (c) and amended, paragraphs (c), (d), and (e) redesignated as paragraphs (d), (e), and (f) July 22, 2014 to be effective September 1, 2014; paragraph (d)(1) amended August 1, 2016 to be effective September 1, 2016; subparagraph (d)(2) amended August 5, 2022 to be effective September 1, 2022.
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referenced_by: none
source: njcourts.gov // verbatim; changed 2025-09-23; corpus harvested 2026-09-02