Revised 07/01/2019, CN 10341 (Local Property Tax Complaint Packet) page 1 of 8
Revised 11/2013, CN 11003 (Taxpayer Local Property Tax Complaint)
Dear Taxpayer:
Please be sure that you have enclosed all of the following documents:
1. Civil Action Complaint Form - Must be completely filled out and signed. NOTE - In a Tax Court complaint
where the taxpayer is the plaintiff, the proper defendant is the municipality.
2. Local Property Tax Case Information Statement - If your complaint includes more than one contiguous
property, you must complete a separate case information statement for each property.
3. Proof of Service - The proof of service form is sent to the Tax Court Management Office only. In this form,
you certify that you delivered, personally or by ordinary mail, a copy of your complaint to the Assessor,
Clerk and County Board of Taxation.
4. Copy of the County Board of Taxation Judgment - If your complaint includes more than one contiguous
property, you must attach a separate county board of taxation judgment for each separately assessed property.
A separate complaint must be filed for each tax year for each separately assessed property. See Rule 8:3-1(c)
for exceptions. If an assessment is over $750,000, a copy of the Notice of Assessment card or tax bill must be
attached to the complaint for each separately assessed property.
5. Correct Filing Fee - Be sure to enclose the correct filing fee (payable to the Treasurer, State of New Jersey)
with the complaint. See Tax Court Rule 8:12 in the booklet entitled Rules Governing the Tax Court, Part
VIII. Your complaint will not be processed until you submit the correct filing fee.
Shortly after your complaint has been docketed, you will receive a Case Management Notice. The Case
Management Notice will contain the docket number assigned to your complaint, important information about
dates for completion of discovery, the anticipated month and year of your trial, as well as the name of the case
manager to contact should you have any questions.
For cases assigned to the STANDARD TRACK, please note that you should not file the Mandatory Settlement
Conference Report with your complaint. Your Case Management Notice will also contain important information
about the month and year during which the Mandatory Settlement Conference is to be held. You must participate
in the Mandatory Settlement Conference and complete the Mandatory Settlement Conference Report at that time.
Please see the Rules Governing the Tax Court, Part VIII for further information on the requirements for local
property tax cases.
If, after reviewing these documents, you decide not to continue with this appeal, you should complete the form
labeled Withdrawal of Complaint and return that document to the Tax Court Management Office. You do not
need to complete the other documents contained in this package if you are withdrawing your case.
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.
NOTICE: This is a public document, which means the document as submitted will be available to the public upon request. Therefore,
do not enter personal identifiers on it, such as Social Security number, driver’s license number, vehicle plate number, insurance policy
number, active financial account number, or active credit card number.
Tax Court of New Jersey
Case Information Statement (CIS-LP)
Instructions: To be attached to face of complaint (type or print)
Attorney Name (List your information if you are not represented by an attorney)
Attorney ID Number
Street
E-mail Address
City
State
Zip
Part A. Check one of the following case types and the filing fee
Direct Appeal
Added or Omitted Assessment
Appeal from County Tax Board Judgment
Farmland Qualification
Correction of Error
Farmland Rollback
Exemption Other
Note: In order to proceed in the Small Claims Division, the property at issue must be a class 2 property (1-4 family residence) or a
class 3A farm residence or prior year’s taxes were less than $25,000. See Court Rule 8:11-(a)(2).
Check for Small Claims Division
Filing Fee Submitted
Check/other
Attorney Charge Account Number
$
Part B. Fill in the following for all cases
1.
Plaintiff
Defendant
2.
County
Block
Lot
Unit
3.
Assessment year(s) in contest
4.
Property Address
5.
Property Type (check one)
1-4 Family Residence (class 2)
Business Personal Property
Percentage
Casino
Commercial
Condominium
Farm Residence (class 3A)
Farmland
Hotel
Industrial
Multi-Unit Residential (over 4 Units)
Nursing Home
Pipeline
Senior Citizen/Veteran Deduction
Tax Exempt
Vacant Land
Vacant land used as part of a 1-4 family residence
Other
6.
Is plaintiff the
Owner
Tenant
Contract Purchaser
Court Appointed Rent Receiver Municipality Other
page 3 of 8 Revised 07/01/2019, CN 10341 (Local Property Tax Complaint Packet)
Revised Form Promulgated by 07/01/2019 Notice to the Bar, CN 11004
Save
Print
Clear
7.
Is an exemption claimed?
Yes No Type
If more than one assessed property is included in the complaint, are they contiguous and in common ownership?
Yes
No
Attach individual Case Information Statements for each separately assessed parcel. If multiple condominium units, attach the
Condominium/Multiple Assessment Schedule.
Part C. Fill in the following for all Case Types except Farmland Rollback
Assessment for the year set forth in No. 3 above
Original Assessment
County Tax Board Assessment
Land
$
Land
$
Improvements
$
Improvements
$
Exemption
$
Exemption
$
Total $ Total $
Part D. Fill in the following only for Farmland Rollback
Year
Non-Qualified Assessed Value
Qualified Assessed Value
Assessment Subject to Rollback
$ $ $
$ $ $
$ $ $
Part E. Fill in the following:
Note: For Direct Appeals - The total assessment must be over $750,000 to qualify. The Improvement total for Part E
should be the Original Improvement* and the added, omitted or omitted/added assessment for 12 months, not the
prorated assessment. See Court Rule 8:2(c).)
For Added Assessment ONLY
Said property is the subject of an added assessment for the assessment year as follows:
Original Assessment
County Tax Board Judgment
Improvements*
$
Improvements
$
Prorated Assessment
$
Prorated Assessment
$
for months for months
For Omitted or Omitted/Added Assessment ONLY
Said property is the subject of an omitted or omitted/added assessment for the assessment year as follows:
Original Assessment
County Tax Board Judgment
Land
$
Land
$
Improvements*
$
Improvements
$
Prorated Assessment.
$
Prorated Assessment
$
for months for months
Do you or your client have any needs under the Americans with Disabilities Act?
Yes
No
If yes, please identify any requirements or accommodations you may require.
Will an interpreter be needed?
Yes
No
If yes, for what language
Please Note: Only an interpreter registered with the Administrative Office of the Courts may be used during a court proceeding.
I certify that confidential personal identifiers have been removed from documents now submitted to the court, and
will be removed from all documents submitted in the future in accordance with Rule 1:38-7(b)
Dated
Signed
Make Filing Fee checks payable to: Treasurer, State of New Jersey
Mailing Address: Tax Court Management Office, P.O. Box 972, Trenton, NJ 08625-0972
page 4 of 8 Revised 07/01/2019, CN 10341 (Local Property Tax Complaint Packet)
Revised Form Promulgated by 07/01/2019 Notice to the Bar, CN 11004
$0.00
$0.00
Revised 07/01/2019, CN 10341 (Local Property Tax Complaint Packet) page 5 of 8
Revised 11/2013, CN 11003 (Taxpayer Local Property Tax Complaint)
Plaintiff or Filing Attorney Information:
Name
NJ Attorney ID Number
Address
Telephone Number
Email Address
Tax Court of New Jersey
Docket No.
Plaintiff,
Civil Action
Taxpayer Complaint
(Local Property Tax)
v.
Defendant.
1.
Plaintiff is the taxpayer of the property shown on the local property tax case information statement(s) attached
to the
face of the complaint.
2.
Plaintiff contests the action of the County Board of Taxation with respect to the
assessment(s), or the assessment(s) if a direct appeal, on the gr
ound that the assessment(s) is/are in excess of
the true or assessable value of the property.
3.
This complaint pertains to separately assessed parcel(s). (If the assessment of more than one
separately assessed parcel is contested, each will be considered as a separate count of this complaint, and each
must be shown on a separate local property tax case information statement attached to this complaint, except
for cond
ominium units. See note 2).
4.
Are any prior years pending in the Tax Court for the same property?
Yes
No
If yes, list assessment year(s).
5.
Additional allegations, if any, are set forth in the attached Rider.
Wherefore, Plaintiff demands judgment reducing the said assessment(s) to the correct assessable value of the said
property and such other relief as may be appropriate.
Date
Signature of Plaintiff or Attorney for Plaintiff
Revised 07/01/2019, CN 10341 (Local Property Tax Complaint Packet) page 6 of 8
Revised 11/2013, CN 10330 (Additional Information)
Plaintiff or Filing Attorney Information:
Name
NJ Attorney ID Number
Address
Telephone Number
Email Address
Additional Information Sheet
Tax Court of New Jersey
Docket No.
Plaintiff,
Civil Action
Complaint
(Local Property Tax)
v.
Defendant.
Revised 07/01/2019, CN 10341 (Local Property Tax Complaint Packet) page 7 of 8
Revised 11/2013, CN 11003 (Taxpayer Local Property Tax Complaint)
Proof of Service -
A copy of your complaint must be served on the clerk and assessor of the taxing district
and the administrator of the county board of taxation. All three must be served.
1. On , I, the undersigned, served on the Clerk of (taxing district), or
the person in charge of the office, personally OR by ordinary mail in accordance with Rule 8:5-4 (strike one
out), a copy of the within complaint.
2. On , I, the undersigned, served on the Assessor of (taxing district), or
the person in charge of the office, personally OR by ordinary mail in accordance with Rule 8:5-4 (strike one
out), a copy of the within complaint.
3. On , I, the undersigned, served on the Administrator of the County
Board of Taxation, or the person in charge of the office, personally OR by ordinary mail in accordance with
Rule 8:5-4 (strike one out), a copy of the within complaint.
I certify that the foregoing statements made by me are true. I am aware that if any of the foregoing statements
made by me are willfully false, I am subject to punishment.
Date
Signature
Revised 07/01/2019, CN 10341 (Local Property Tax Complaint Packet) page 8 of 8
Published 04/2018, CN 12250
Tax Court of New Jersey
Withdrawal of Complaint
Complete and return this form if you do NOT wish to proceed with your
Tax Court complaint.
Your Name and Address:
Phone Number:
Assigned Docket Number:
,
Plaintiff,
v.
,
Defendant.
I do not wish to proceed with the above matter and hereby withdraw my complaint.
Dated: Signature:
Mail a copy of the signed form to your adversary and to the Tax Court Management
Office at P.O. Box 972, Trenton, NJ 08625-0972.