New Jersey homeowners pay the highest property taxes in the nation — averaging over $9,000 a year. If your assessment is out of line with market value under the Chapter 123 ratio, you can appeal to your County Board of Taxation for a modest filing fee. Most petitions are due April 1.
NJ towns assess at different fractions of market value. Divide your assessment by your town's Director's Ratio — if the implied market value exceeds what your home would sell for by more than 15%, you have a case.
You'll need 3–5 arm's-length sales near the October 1 valuation date. NJ assessment records (MOD-IV) are public — our free scraper pulls them into a CSV for the worksheet below.
File your petition with the County Board of Taxation — most counties accept e-filing at njappealonline.com. Include Form A-1 Comp Sale with your comparable sales.
Present your comps at the county hearing. Disagree with the judgment? Appeal to the NJ Tax Court within 45 days. Assessments over $1M can go straight to Tax Court.
Monmouth, Burlington, and Gloucester counties follow the Alternative Real Property Assessment Calendar — petitions are due January 15, not April 1. Revaluation/reassessment towns statewide get until May 1. Check your county before you plan your season.
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To find implied market value, divide your assessment by your municipality's Director's Ratio (published by NJ Treasury each October). Under Chapter 123, you generally win relief only if your ratio falls outside the ±15% corridor of the average. The 2.23% default approximates the statewide average effective rate. Estimates only; not tax advice.
Enter recent arm's-length sales of similar homes (or import a CSV from our free NJ assessment records scraper). Sales should bracket the October 1 pre-tax-year valuation date. These feed your Form A-1 Comp Sale sheet.
| Address | Sale Date | Sale Price ($) | Sq Ft | $/Sq Ft |
|---|
| Item | New Jersey Rule |
|---|---|
| Standard deadline | April 1 — petition must be RECEIVED (not postmarked) by the County Board of Taxation |
| Revaluation towns | May 1 where a municipal-wide revaluation or reassessment was implemented |
| Alternative calendar | January 15 in Monmouth, Burlington, and Gloucester counties |
| Forms | Form A-1 (petition) + Form A-1 Comp Sale (comparables) — e-file at njappealonline.com in most counties |
| Filing fee | $5–$150 depending on assessed value (most homes: $25–$50) |
| $1M+ assessments | May file directly with the NJ Tax Court by April 1 |
| Key doctrine | Chapter 123: relief when your assessment ratio falls outside ±15% of your town's average ratio |
| Records | MOD-IV assessment records are public — see our free scraper |