Revised 07/01/2019, CN 10341 (Local Property Tax Complaint Packet) page 2 of 8
Revised 11/2013, CN 11003 (Taxpayer Local Property Tax Complaint)
NOTE:
1. The use of this printed complaint form is optional. If another form is used, it must set forth the claim for relief
and the facts on which the claim is based. The form of the complaint shall conform to the rules of court. The
wording in this sample form may be modified to conform to the claim made and relief sought in a particular
case. However, the applicable Local Property Tax Case Information Statement (CIS-LP) must be attached to
the face of the complaint.
2. If the complaint contests the assessments of condominium units, the complaint will consist of the following: a
single case information statement (not one for each separate condominium unit), to which is attached the
condominium schedule in the form required by the Court, both of which shall be attached to the face of the
complaint.
3. A local property tax assessment complaint for review of the action of the County Board of Taxation must be
received in the Tax Court Management Office within the 45 day time period provided by the rules of court,
together with the proof of service as required and with the correct filing fee.
A local property tax appeal that is not an added or omitted assessment and exceeds $1,000,000 or a local
property tax appeal that is an added or omitted assessment and exceeds $750,000 may be filed directly with
the Tax Court. The complaint must be received in the Tax Court Management Office on or before April 1 of
the tax year.
In a taxing district where a municipal-wide revaluation or a municipal-wide reassessment has been
implemented, complaints that qualify for direct review of the assessment by the Tax Court must be filed on or
before May 1 of the tax year.
4. If the complaint seeks review of the judgment of the county board of taxation, the proper defendant is the
municipality, not the county board of taxation or the municipal assessor.
5. If the complaint is a direct appeal to the Tax Court, a copy of the Notice of Assessment card or tax bill must be
attached.
6. A tenant who is entitled to file a complaint to contest a local property tax assessment shall state whether the
tenant has the authorization of the owner to file the complaint. The tenant shall serve a copy of the complaint
on the record owner of the property in accordance with Rule 8:5-3(a)(8).
Please note:
Rule 1:38-7(b) requires attorneys and self-represented litigants to redact (remove) confidential personal identifiers
from all documents prior to filing, unless required by statute, court rule, administrative directive or court order.
Rule 1:38-7(a) defines a confidential personal identifier as a Social Security number, driver's license number,
vehicle plate number, insurance policy number, active financial account number, or active credit card number.
An active financial account number may be identified by the last four digits when the account is the subject of
litigation and cannot otherwise be identified.
It is not the responsibility of court staff to redact (remove) confidential personal identifiers when included in
pleadings or other documents submitted to the court.