Hunterdon County Property Tax Appeal, New Jersey

Step 1: Review your assessment notice mailed by January 31st and compare your assessed value to recent comparable sales in your neighborhood. Gather evidence including 3-5 comparable sales from the past year, photos of property defects, repair estimates, and your property's tax assessment card.

Step 2: Consider an informal review with your municipal tax assessor before filing a formal appeal. Contact your local assessor to discuss your concerns and potentially resolve discrepancies without a formal hearing.

Step 3: Obtain and complete Form A-1 (Petition of Appeal) from the Hunterdon County Board of Taxation. Attach your comparable sales list (3-5 properties required) and include the filing fee. Ensure the form is signed and dated.

Step 4: File your appeal with the Hunterdon County Board of Taxation by the deadline (April 1 or 45 days from assessment notice mailing, whichever is later). The appeal must be received, not just postmarked. Mail copies of comparable sales to your municipal assessor at least 7 days before your hearing.

Step 5: Attend your hearing before the County Board of Taxation (typically scheduled May-July). Present your evidence including comparable sales, photos, and any expert appraisal reports. If using expert testimony, provide one copy of the appraisal report to the assessor and one for each Board member at least 7 days in advance.

Step 6: Receive the Board's decision, typically within a few weeks. If approved, your tax reduction applies to the current tax year. If dissatisfied with the result, you have 45 days from the decision date to file a further appeal with the New Jersey Tax Court.

Step 7: For properties assessed over $1,000,000, you may bypass the County Board and file directly with the Tax Court of New Jersey by April 1st, using the eCourts online filing system or paper complaint form.