What is the difference between an appeal at the County Board of Taxation and one at the NJ Tax Court?

Generally, if an assessment is $1 million or less, the appeal must first be filed with the County Board of Taxation for the county in which the property is located. A hearing similar to a trial is conducted, and the Board’s Commissioners will decide on your case based on the evidence.

If an assessment is over $1 million, the appeal may be filed directly with the State Tax Court for review by a Tax Court Judge.