Tax Code Reference
Effective Rate: 1.88%
New Jersey
Property Tax Code
New Jersey Statutes — Title 54 (Taxation) — Complete reference for assessment procedures, appeal rights, exemptions, and key statutes governing property taxation in New Jersey.
Quick Facts
Assessment Authority
Municipal Tax Assessor
Appeal Board
County Board of Taxation
Assessment Ratio
Varies by municipality (typically 80–100% of true value)
Assessment Cycle
Annual
Appeal Deadline
April 1 (County Board of Taxation); May 1 after a revaluation or reassessment; January 15 in Burlington, Gloucester and Monmouth
Assessment System
Governing CodeNew Jersey Statutes — Title 54 (Taxation)
Assessment AuthorityMunicipal Tax Assessor
Assessment RatioVaries by municipality (typically 80–100% of true value)
Assessment CycleAnnual
Appeal System
Appeal BoardCounty Board of Taxation / Tax Court of New Jersey
Appeal DeadlineApril 1 (County Board of Taxation); May 1 after a revaluation or reassessment; January 15 in Burlington, Gloucester and Monmouth
Key Notes for New Jersey
New Jersey has the highest effective property tax rate in the nation (~1.88%, effectively tied with Illinois — Tax Foundation, 2024 data). The appeal deadline is April 1 for the County Board of Taxation. Properties assessed over $1M may go directly to Tax Court.
Hearing Types Available
1
County Board of Taxation2
Tax Court of New Jersey3
Appellate DivisionValid Grounds for Appeal
Overvaluation
Unequal assessment
Incorrect classification
Denial of exemption