What Is The Difference Between An Appeal At The County Tax Board And The NJ Tax Court

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.