In New Jersey, the specific remedy for property tax complaints is by appeal of the property's assessment to the County Board of Taxation and State Tax Court.
Mercer County Board of Taxation - Appeals must be filed with Mercer County Board of Taxation on or before April 1 of the tax year or within 45 days from the date that the Assessment Notifications are mailed by the taxing district, whichever is later. Once filled, all forms must be printed and mailed with a check to the Mercer County Tax Board by April 1 of the tax year.
State Tax Court - If the property's assessed valuation exceeds $1,000,000 the taxpayer may bypass the County Board of Taxation and file a petition of appeal called Form of Complaint with the State Tax Court by April 1 of the tax year or within 45 days from the date that the Assessment Notifications are mailed by the taxing district, whichever is later.
Added Assessment Appeals
Occasionally, property owners make changes or additions to real property after October 1, when municipalities set the value of property for tax purposes for the following tax year.
Also, sometimes properties are left off a municipality’s tax list in error.
When either of these occur, if there is an increase in value created an additional assessment is sent to the property owner. You can appeal an added or omitted assessment by filing the form below with your County Board of Taxation.
NOTE: If the aggregate assessed valuation of the property exceeds $750,000, the appeal may be made directly to the Tax Court of New Jersey.
The appeals must be received (not postmarked) by the County Board of Taxation on or before December 1 of the tax year, or thirty (30)days from the date the collector completes the bulk mailing of tax bills for added or omitted assessments, whichever is later. An appeal received after the close of business hours on December 1 is untimely filed and will result in dismissal of the appeal. If the last day for filing an appeal falls on a Saturday, Sunday or legal holiday, the last day shall be extended to the first succeeding business day.
Paper copies of the forms are available at the Tax Assessor Office at 400 Witherspoon Street, M - F, 9:00 am to 5:00 pm. 609-924-1084.