summary
Introduced
03/10/2026
03/10/2026
In Committee
03/10/2026
03/10/2026
Crossed Over
Passed
Dead
Introduced Session
2026-2027 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 submitted to a county board of taxation, with the last increase occurring in 1979. The new fees vary based on the property's assessed valuation, ranging from $25 for properties valued under $150,000, up to $200 for properties valued at $1 million or more. Additional fees are established for appeals concerning only property classification ($75 per parcel) or other matters not related to assessed value or classification ($75). Importantly, no filing fee is required for appeals related to denials of veteran's, senior citizen's, or disabled person's deductions, or homestead exemptions. The revenue generated from these fees will continue to be used by county tax administrators exclusively for purposes related to real property assessment and the tax appeal process.
Committee Categories
Government Affairs
Sponsors (1)
Last Action
Introduced, Referred to Assembly State and Local Government Committee (on 03/10/2026)
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/2026/A4667 |
| BillText | https://pub.njleg.gov/Bills/2026/A5000/4667_I1.HTM |
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