Bill > S4909

Introduced Session

This bill increases the fees to be paid when filing an appeal of a property assessment with a county board of taxation. These fees were last increased in 1979. The bill would increase the fees as follows: (1) If the assessed valuation of the property under appeal is less than $150,000, the fee is increased from $5 to $25; (2) If the assessed valuation of the property is $150,000 or more but less than $500,000, the fee is increased from $25 to $75; (3) If the assessed valuation of the property is $500,000 or more but less than $1 million; the fee is increased from $100 to $150; (4) If the assessed valuation of the property is $1 million or more, the fee is increased from $150 to $200; (5) If the appeal involves only the classification of property, for each parcel of property sought to be reclassified, the fee is increased from $25 to $75 per parcel; and (6) If an appeal is not related to the assessed value of the property, the classification of property, or both, the fee is increased from $25 to $75. Under current law, the revenue raised from these fees is required to be used by county boards of taxation exclusively for purposes related to the assessment of real property and the tax appeal process.

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Paul Sarlo (D)*, 

Reported from Senate Committee, 2nd Reading (on 12/08/2025)

Official Document