This information was developed by the Hunterdon County Board of Taxation to assist taxpayers in properly preparing for tax appeal hearings. The brochure includes general information derived from New Jersey laws which govern tax appeals. Administrative Code Title 18:12 and New Jersey Statues Titles 54:3 et seq and 54:4 et seq.
This information is provided as an aid to the property owner, but it should not be considered as an all inclusive guide. Most importantly, it is essential that a taxpayer understands that he must prove that his assessment is unreasonable compared to a market value standard. Your current assessment is by law assumed to be correct. You must overcome this presumption of correctness to result in an assessment change.