What action must property owners take to contest their property tax assessment?

To contest a property tax assessment in New Jersey, property owners are required to file a complaint. This action is essential as it formally registers their disagreement with the assessment provided by their local tax assessor. The process typically involves submitting the complaint to the county Board of Taxation within a specific deadline following the issuance of the assessment notice.

Filing a complaint serves as the first step in what can sometimes be a complex legal process, allowing property owners the chance to present their case and seek a reassessment of their property value. Successful complaints may lead to a reduction in the assessed value and, consequently, lower property taxes.

Other actions, such as submitting a request, attending a hearing, or simply paying the tax amount, do not directly address the contesting of a property tax assessment. While attending a hearing may be part of the process after a complaint is filed, it is not the initial action property owners must take to formally initiate their appeal. Similarly, paying the tax amount does not contest the assessment; instead, it indicates acceptance of it.