Tax Appeal Hearing Information
This presentation was developed by the Morris County Board of Taxation to assist taxpayers in properly preparing for tax appeal hearings. The presentation includes general information derived from New Jersey laws which govern tax appeals: Administrative Code Title 18:12 and New Jersey Statutes Titles 54:3 et seq and 54:4 et seq.
Procedures of the Appeal Process
The Morris County Board of Taxation recognizes recent changes in the appeal process have made procedures more complex. This presentation was developed as an aid to the property owner, but it should not be considered as an all-inclusive guide. Most importantly, it is essential taxpayers understand they must prove their assessment is unreasonable compared to a market value standard. Your current assessment is by law assumed to be correct. You must overcome this presumption of correctness to result in an assessment change.
A taxpayer filing an appeal should consider the following questions.
- What was the market value of my property of the pretax year?
- Can I support my conclusion of market value with credible evidence?
- Is my property assessed in excess of its market value if a reassessment/revaluation was implemented in the current tax year? If a revaluation/reassessment was not implemented, does my assessment exceed market value or does the ratio of my property assessment to its market value exceed the upper limit of the common level range?
- What is the basis for my assessment?
- How do I know if my assessment is fair?
- What is a tax appeal hearing and who will hear my appeal?
- Is a hearing always necessary?
- When are the tax appeal hearings held?
- What is good evidence to convince the Tax Board to reconsider an assessment?
- If the property was recently purchased, how is this purchase considered?
- Will the appeal be private?
- Are there special rules for commercial properties?
- Who is an expert witness?
- May I further appeal the judgment of the Tax Board if I am still dissatisfied?