Property tax appeals can be filed by property owners or tenants who are legally responsible for payment of property taxes.
The term property tax appeal is actually a misnomer.
You do not and cannot appeal your taxes, only your assessment.
In New Jersey, the appeal filing deadline is generally April 1st. Towns that have performed a revaluation or reassessment generally have an appeal filing deadline of May 1st. Some New Jersey counties have adopted new policies and may have different filing deadlines.
Other states filing deadlines vary.
A property owned by any type of corporation must have an attorney file the appeal and be present at the hearing.
Properties owned by individuals can file on their own behalf (Pro Se). Individuals or others representing a property owner can testify as fact witnesses. If an appraisal has been commissioned, the appraiser must attend the hearing to testify to the appraisal. The plaintiff or his attorney cannot testify to the appraisal.
County tax board hearings are informal in nature, and the results are non-binding. Decisions of the county tax board can be appealed to the state tax court. Filing fees range from $5 to $150 and are based upon assessed value. The appeal forms are one page long.
Understanding assessments, average ratios, equalized value, market value, and common level range is critical to tax appeals.
Renwick and Associates brings experience, expertise, and a history of successful appeals for all property types.