What is the difference between an appeal at the County Tax Board and the New Jersey Tax Court?

Generally, if an assessment is $750,000 or less, the appeal must first be filed with the County Tax Board 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 $750,000, the appeal may be filed directly with the State Tax Court for review by a Tax Court Judge.