Tax appeals can be filed annually on a property by the owner on or before April 1st of the tax year. An appeal must be filed with the Morris County Board of Taxation, the Tax Assessor and Borough Clerk. Direct appeals to the NJ State Tax Court can only be filed if the assessment exceeds $1,000,000. A tax appeal is an appeal of your tax assessment compared to the market value of your property not on your property tax.
When appealing your assessment, evidence must be supplied that supports the market value of your property. Comparing your assessment to another property assessment is not valid evidence of an incorrect assessment. Once an appeal has been filed, the Tax Assessor will review the evidence presented along with inspecting the property under appeal. Based on this evaluation, a determination will be made to either recommend a reduction to the County Tax Board or a defense of the appeal will be presented to the Tax Board at the time of a hearing.
The County Tax Board will hear all tax appeals prior to June 30th of the tax year and will render a judgment based on the evidence presented at the hearing by both the taxpayer and the Tax Assessor for the Municipality. The County Tax Board must approve any recommendation of reduction made by an Assessor. Any change of an assessment after January 1 of the tax year can only be made by the Morris County Board of Taxation.