summary
Introduced
12/15/2025
12/15/2025
In Committee
12/15/2025
12/15/2025
Crossed Over
Passed
Dead
01/12/2026
01/12/2026
Introduced Session
2024-2025 Regular Session
Bill Summary
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.
AI Summary
This bill increases the filing fees for property tax assessment appeals in New Jersey, which have remained unchanged since 1979. The new fee structure establishes different rates based on the property's assessed valuation: properties valued under $150,000 will now pay $25 (up from $5), properties valued between $150,000 and $500,000 will pay $75 (up from $25), properties valued between $500,000 and $1 million will pay $150 (up from $100), and properties valued at $1 million or more will pay $200 (up from $150). Additionally, the bill increases fees for property classification appeals from $25 to $75 per parcel, and for other types of appeals not related to valuation or classification from $25 to $75. The bill maintains an existing provision that exempts veterans, senior citizens, and disabled persons from paying these filing fees when contesting specific tax deduction denials. The fees collected will continue to be managed by county tax administrators and used exclusively for purposes related to property assessment and tax appeal processes. The bill is set to take effect immediately upon enactment.
Committee Categories
Government Affairs
Sponsors (1)
Last Action
Introduced, Referred to Assembly State and Local Government Committee (on 12/15/2025)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.njleg.state.nj.us/bill-search/2024/A6272 |
| BillText | https://pub.njleg.gov/Bills/2024/A6500/6272_I1.HTM |
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