New Jersey § 54:3-21

§ 54:3-21.

a. (1) Except as provided in subsection b. of this section a taxpayer feeling aggrieved

by the assessed valuation or exempt status of the taxpayer's property or a taxing

district which may feel discriminated against by the assessed valuation or exempt

status of property in the taxing district, or by the assessed valuation or exempt

status of property in another taxing district in the county, may on or before April

1, or 45 days from the date the bulk mailing of notification of assessment is completed

in the taxing district, whichever is later, appeal to the county board of taxation

by filing with it a petition of appeal; provided, however, that any such taxpayer

or taxing district may on or before April 1, or 45 days from the date the bulk mailing

of notification of assessment is completed in the taxing district, whichever is later,

file a complaint directly with the Tax Court, if the assessed valuation of the property

subject to the appeal exceeds $1,000,000. In a taxing district where a municipal-wide revaluation or municipal-wide reassessment

has been implemented, a taxpayer or a taxing district may appeal before or on May

1 to the county board of taxation by filing with it a petition of appeal or, if the

assessed valuation of the property subject to the appeal exceeds $1,000,000, by filing

a complaint directly with the State Tax Court. Within ten days of the completion of the bulk mailing of notification of assessment,

the assessor of the taxing district shall file with the county board of taxation a

certification setting forth the date on which the bulk mailing was completed. If a county board of taxation completes the bulk mailing of notification of assessment,

the tax administrator of the county board of taxation shall within ten days of the

completion of the bulk mailing prepare and keep on file a certification setting forth

the date on which the bulk mailing was completed. A taxpayer shall have 45 days to file an appeal upon the issuance of a notification

of a change in assessment. An appeal to the Tax Court by one party in a case in which the Tax Court has jurisdiction

shall establish jurisdiction over the entire matter in the Tax Court. All appeals to the Tax Court hereunder shall be in accordance with the provisions

of the State Uniform Tax Procedure Law, R.S.54:48-1 et seq. If a petition of appeal or a complaint is filed on April 1 or during the 19 days next

preceding April 1, a taxpayer or a taxing district shall have 20 days from the date

of service of the petition or complaint to file a cross-petition of appeal with a

county board of taxation or a counterclaim with the Tax Court, as appropriate. (2) With respect to property located in a county participating in the demonstration

program established in section 4 of P.L.2013, c. 15 ( C.54:1-104 ), a property located in a county operating under the “Property Tax Assessment Reform

Act,” P.L.2009, c. 118 ( C.54:1-86 et seq. ), or a property located in a county that has adopted, by resolution, the provisions

of section 1 of P.L.2018, c. 94 ( C.54:1-105 ), and except as provided in subsection b. of this section, a taxpayer feeling aggrieved

by the assessed valuation or exempt status of the taxpayer's property or a taxing

district which may feel discriminated against by the assessed valuation or exempt

status of property in the taxing district, or by the assessed valuation or exempt

status of property in another taxing district in the county, may on or before January

15, or 45 days from the date the bulk mailing of notification of assessment is completed

in the taxing district, whichever date is later, appeal to the county board of taxation

by filing with it a petition of appeal; provided, however, that any such taxpayer,

or taxing district, may on or before April 1, or 45 days from the date the bulk mailing

of notification of assessment is completed in the taxing district, whichever date

is later, file a complaint directly with the Tax Court, if the assessed valuation

of the property subject to the appeal exceeds $1,000,000. If a petition of appeal is filed on January 15 or during the 19 days next preceding

January 15, or a complaint is filed with the Tax Court on April 1 or during the 19

days next preceding April 1, a taxpayer or a taxing district shall have 20 days from

the date of service of the petition or complaint to file a cross-petition of appeal

with a county board of taxation or a counterclaim with the Tax Court, as appropriate. Within 10 days of the completion of the bulk mailing of notification of assessment,

the assessor of the taxing district shall file with the county board of taxation a

certification setting forth the date on which the bulk mailing was completed. If a county board of taxation completes the bulk mailing of notification of assessment,

the tax administrator of the county board of taxation shall within 10 days of the

completion of the bulk mailing prepare and keep on file a certification setting forth

the date on which the bulk mailing was completed. A taxpayer shall have 45 days to file an appeal upon the issuance of a notification

of a change in assessment. An appeal to the Tax Court by one party in a case in which the Tax Court has jurisdiction

shall establish jurisdiction over the entire matter in the Tax Court. All appeals to the Tax Court hereunder shall be in accordance with the provisions

of the State Uniform Tax Procedure Law, R.S.54:48-1 et seq. b. No taxpayer or taxing district shall be entitled to appeal either an assessment

or an exemption or both that is based on a financial agreement subject to the provisions

of the “Long Term Tax Exemption Law” under the appeals process set forth in subsection

a. of this section. c. In the case of a municipality located in a county wherein the county board of taxation

is participating in the demonstration program established in section 4 of the “Real

Property Assessment Demonstration Program,” P.L.2013, c. 15 ( C.54:1-104 ), absent good cause, a property owner shall not be entitled to appeal an assessment

on a parcel of real property if the assessor's or the county board of taxation's request

to internally inspect the property, made after the appeal is filed, has been refused

by the property owner.