New Jersey Form PT-1 (Petition of Appeal) is the official document a property owner files with the County Board of Taxation to challenge a local property tax assessment under N.J.S.A. 54:3-21. The form must be filed by April 1 of the tax year, or by May 1 in towns that completed a municipal-wide revaluation or reassessment.
Property owners filed roughly 38,000 tax appeals across New Jersey in a recent cycle, and the New Jersey Division of Taxation reports that close to 40% of timely-filed appeals result in some assessment reduction when the petitioner submits proper comparable sales evidence under N.J.A.C. 18:12A-1.9. Missing the deadline by even one day usually means the appeal gets dismissed without a hearing.
- 📝 How to complete every box on the official PT-1 Petition of Appeal line by line
- 🏡 Three full-walkthrough scenarios (homeowner, senior/veteran, commercial landlord)
- ⏰ Exact deadlines, sliding-scale filing fees, and what happens if you file late
- 📎 Every attachment you must include and how to serve the assessor and clerk
- ⚖️ When to skip the County Board and file straight at the New Jersey Tax Court
What Form PT-1 Is and Who Must File It
Form PT-1, also called the Petition of Appeal, is the document a New Jersey taxpayer uses to ask a County Board of Taxation to lower (or sometimes raise) the assessed value placed on a property by the municipal tax assessor. The form is authorized under N.J.S.A. 54:3-21 and the procedural rules sit in N.J.A.C. 18:12A-1.6. Each county uses the same statewide form, although a few counties add a cover sheet through their own county tax board pages.
You must file PT-1 if you own property in New Jersey and you believe your October 1 pretax-year assessment is higher than the property’s true market value, or if your assessment is unequal compared to similar homes in town. Tenants who pay property taxes under a written lease, mortgagees with a recorded interest, and municipalities that disagree with their own assessor’s number can also file. Buyers who closed after October 1 of the pretax year usually cannot file because they did not own the property on the assessment date.
Filers fall into a few common groups. Homeowners challenging a single-family residence assessment make up the bulk of petitions. Commercial owners, including landlords of apartment buildings and small retail centers, also use PT-1, but they must respond to the assessor’s Chapter 91 income request before filing or the appeal can be dismissed. Senior citizens, disabled persons, surviving spouses, and qualified veterans use a separate claim form (the PTD or VSS) for deductions, but they still use PT-1 if they want to challenge the underlying assessment.
The form’s purpose is narrow. PT-1 challenges the assessed value, not the tax rate, the school budget, or the municipal budget. Filers who confuse these issues lose at hearing because the County Board has no power to change a tax rate.
Before You Start: Documents and Information You Need
Gather every document below before you open the form, because missing items are the top reason County Boards dismiss appeals “without prejudice review”. New Jersey gives you only a short window between receiving your Notice of Assessment (the green or white postcard mailed by February 1) and the April 1 deadline.
- Your block and lot number. This appears on your tax bill and on the assessment postcard. Without the exact block, lot, and qualifier, the county clerk cannot index your appeal and it gets returned.
- The current assessed value. Pull this from the Notice of Assessment postcard. The number on the postcard is what you are challenging.
- Your opinion of true market value. This is the dollar amount you believe the property would sell for as of October 1 of the pretax year. Without this number on Line 5, the petition is incomplete.
- At least three to five comparable sales. N.J.A.C. 18:12A-1.9(h) caps you at five comparables, and they must have closed within a reasonable window before the assessment date.
- Your most recent property tax bill. The bill confirms the municipality, taxing district, and current taxes paid through the first quarter, which the rules require for the appeal to be heard.
- Proof that taxes are current. Under N.J.S.A. 54:3-27, you must pay all taxes and municipal charges through the first quarter or the appeal can be dismissed.
- A recent appraisal (optional but powerful). A licensed appraiser’s report turns the petition from an opinion into evidence and is required for most Tax Court filings.
- Photos of the property and any defects. Water damage, foundation cracks, and outdated kitchens are facts the assessor cannot see from the curb.
- Income and expense statements (income-producing property only). Apartment buildings, retail centers, and offices need three years of operating data and a Chapter 91 response on file.
- The filing fee. Fees scale from $5 to $150 depending on assessed value, and the petition is rejected without the correct check.
If you cannot find your block and lot, look it up free on the NJ Property Tax Records search or your county tax board’s online roll. Missing one document does not just slow the case — it usually ends it.
Where to Get the Form and How to Access It
The official current-revision PT-1 lives on the New Jersey Division of Taxation Local Property Tax page as a fillable PDF. Most county boards also post the same PDF on their county pages, which you can find through the county tax boards directory. Always confirm the revision date in the lower-left footer of the form before filing — the current revision is dated for the appeal year and using last year’s form is a fast way to draw a rejection.
Several counties now accept electronic filing. Bergen County uses its own Bergen County Board of Taxation portal, Essex County uses an online petition portal, and Monmouth and Middlesex Counties have their own Microsoft Forms-based intake systems. Online filing creates an automatic timestamp, which is a major advantage for taxpayers who file close to the April 1 cutoff.
Paper filers can pick up a printed copy at the County Board of Taxation office in their county seat or at the municipal tax assessor’s office. Bringing two extra copies — one to leave with the assessor and one to leave with the municipal clerk — saves a second trip, because both must be served the same day the petition is filed.
If your assessed value tops $1,000,000, you may skip the County Board and file directly at the New Jersey Tax Court using the Tax Court’s own complaint form. That choice is one-way: once you file in Tax Court, the County Board loses jurisdiction.
Step-by-Step: How to Fill Out Form PT-1 Line by Line
The PT-1 has one page of petition fields and a back-page comparable sales addendum. Work top to bottom and do not skip any field, even ones that look optional. Use black ink, block letters, and the same name on every line so the clerk’s index matches.
Petitioner Name and Address (Top Block)
This box asks for the legal name and mailing address of the person or entity filing the appeal.
Type or print your full legal name exactly as it appears on the deed. Use the mailing address where you want hearing notices sent, including ZIP+4 if known. Married co-owners should list both names joined by “and.”
Maria Lopez, who owns a Cape Cod in Tenafly, writes Maria E. Lopez and Carlos Lopez, 142 Knickerbocker Road, Tenafly, NJ 07670-1234.
If you hold the property in a trust or LLC, name the entity exactly as recorded in the deed and add the trustee or managing member underneath, because the County Board treats unsigned-by-an-officer entity petitions as defective. A P.O. Box is acceptable for the mailing address, but the property’s physical address belongs in the property block lower on the form.
A common mistake is using a nickname or maiden name that does not match the deed, which creates a chain-of-title doubt and forces the board to adjourn. Filers also wrongly believe that listing only one spouse on a jointly-owned property is fine — it is not, and the missing spouse can later be barred from any refund.
Petitioner’s Attorney (If Represented)
This block asks whether a lawyer is filing on your behalf and, if so, the lawyer’s contact information and bar number.
Pro se filers leave this block blank and write N/A across it so the clerk knows it was not skipped by accident. Represented filers enter the attorney’s name, firm, address, phone, email, and New Jersey bar number.
Attorney Janet Kim, representing a small commercial landlord in Newark, writes Janet Kim, Esq., Kim & Patel LLP, 50 Park Place, Suite 1400, Newark, NJ 07102, Bar No. 045672010.
LLCs, corporations, and partnerships must appear through counsel under Rule 1:21-1(c) — a member or officer cannot sign the PT-1 for the entity. The most common mistake here is an LLC owner signing pro se, which voids the petition. People also believe that any out-of-state lawyer can file in New Jersey; only attorneys admitted to the New Jersey bar (or admitted pro hac vice) may sign.
Property Location (Block, Lot, Qualifier, Street Address)
This block identifies the exact parcel you are appealing.
Enter the block, lot, and qualifier as they appear on your tax bill, plus the property’s full street address and municipality. Use leading zeros if your bill prints them (for example, Block 00142, Lot 00007).
Aisha Robinson, appealing her condo in Hoboken, writes Block 218, Lot 4, Qualifier C0312, 612 Washington Street, Unit 312, Hoboken, NJ 07030.
If your parcel is part of a condominium, the qualifier is the unit identifier and missing it routes the appeal to the wrong unit. Filers commonly enter only the street address, believing that is enough — it is not, because two homes can share an address after a subdivision and the board indexes by block and lot. A second misconception is that the qualifier is optional for non-condos; many farms, easements, and exempt subdivisions also carry qualifiers.
Type of Property
This box asks you to check the property’s classification.
Check the single box that matches your tax bill’s class code: Class 2 Residential, Class 4A Commercial, Class 4B Industrial, Class 4C Apartment, Class 3B Farm, or another listed class. The class code appears on the Notice of Assessment.
Marcus Tan, a small landlord, checks Class 4C Apartment for his six-unit building at 87 Ferry Street, Newark, NJ.
The class code drives evidentiary rules — Class 4 properties trigger Chapter 91 income requirements and Class 2 does not. Filers often guess the class, which can disqualify their evidence at hearing. A widespread misconception is that a two-family home is “commercial”; under New Jersey rules, properties of four units or fewer that include the owner’s home stay Class 2.
Current Year Assessment (Lines 1–4)
These lines ask you to copy the assessor’s numbers exactly as they appear on the Notice of Assessment.
Enter the Land Value (Line 1), Improvement Value (Line 2), Total Assessed Value (Line 3), and any Exemption (Line 4) straight off the notice. Do not round, recalculate, or substitute prior-year numbers.
For example, Land $185,000; Improvements $415,000; Total $600,000; Exemption $0.
The most common error is mixing up the assessed value with the equalized value (assessment ÷ Director’s Ratio); the County Board uses the assessed number on Line 3 as the starting point. People also wrongly believe that if the assessor’s printed total has a typo, it is safe to “correct” it on the form. It is not — copy what the assessor sent and address typos in the supporting evidence.
Petitioner’s Opinion of Value (Line 5)
This is the most important number on the petition. Line 5 is the value you are asking the board to find.
Enter your opinion of the property’s true market value as of October 1 of the pretax year. Be specific to the dollar; do not write “lower” or a range. Round only to whole dollars.
Maria Lopez believes her Tenafly home is worth $525,000, so she writes $525,000 on Line 5.
Your number must survive the Chapter 123 corridor under N.J.S.A. 54:51A-6: if the assessment-to-true-value ratio falls within 15% of the Director’s Ratio, the board cannot change the assessment. A common mistake is picking a number lower than the property would actually sell for, which destroys credibility once the assessor cross-examines. A misconception is that the board picks a number “in the middle” of your figure and the assessor’s — it does not. The board sets a value supported by the evidence.
Basis of Appeal (Line 6)
This box asks why the assessment is wrong.
Check Excessive Assessment, Discriminatory Assessment, or Reverse Appeal (Increase), and write a short statement of the reason underneath. One sentence is enough; full arguments belong in your evidence packet.
Marcus Tan checks Excessive Assessment and writes Building suffered fire damage to two units in 2025; income reduced 30%.
Filers often check both Excessive and Discriminatory without understanding that Discriminatory requires evidence of unequal treatment relative to similar properties — comparables alone are not enough. A common misconception is that emotional reasons (“my taxes went up too much”) qualify; they do not, because tax rates are not appealable on PT-1.
Comparable Sales Schedule (Reverse Side)
This schedule lets you list up to five comparable sales the board may consider.
Fill in block, lot, address, sale date, sale price, and adjustments for each comparable. Comparables must be arms-length transactions — no foreclosures, no inter-family transfers, and no sheriff’s sales. List them in order of similarity to your property, with the closest match in row one.
Aisha Robinson lists three comparable Hoboken condos, the strongest at 610 Washington Street Unit 304, sold 06/15/2025 for $612,000.
Under N.J.A.C. 18:12A-1.9(h) you must serve the comparable list on the assessor and clerk at least seven days before the hearing or the board will not consider it. The most common mistake is using sales that closed after October 1 of the pretax year, which the rules disfavor. A misconception is that “more is better”; the rule caps you at five, and weak comparables hurt strong ones.
Income and Expense Statement (Income-Producing Property)
Owners of apartment, office, retail, and industrial property must attach an income and expense schedule for the three years before the assessment.
Report gross potential rent, vacancy, effective gross income, operating expenses, and net operating income, with the source and date for each figure. Use audited or tax-return numbers when possible.
Marcus Tan attaches 2023, 2024, and 2025 Schedule E filings plus a rent roll dated September 30, 2025.
If you ignored the assessor’s Chapter 91 request within 45 days, your appeal can be dismissed on motion before the merits are heard. A common misconception is that the income approach is optional for small four-unit buildings; once the property is income-producing, the schedule is required regardless of size.
Signature, Date, and Verification
The last block is the petitioner’s signed verification under penalty of perjury.
Sign your legal name, print it underneath, write the date of signing, and add your daytime phone number and email. If two owners are listed at the top, both must sign.
Maria and Carlos Lopez each sign on March 18, 2026, with phone (201) 555-0142 and email mlopez@example.com.
A petition without a signature is a nullity — the clerk cannot accept it and the deadline keeps running. The most common mistake is signing for a co-owner (“I signed for my husband”), which voids the verification. A misconception is that an electronic signature on a county online portal is not valid; portals built on Microsoft Forms include a verified e-signature that satisfies the rule.
Filing Fee Selection
The PT-1 includes a fee chart you must mark.
Check the box that matches your assessed value: $5 (under $150,000), $25 ($150,000–$499,999), $100 ($500,000–$999,999), or $150 ($1,000,000 and up). Add $25 if you are appealing classification only.
Aisha’s condo at $480,000 lands in the $25 tier.
Pay by check or money order to your County Board of Taxation — most counties do not accept cash, and personal checks must clear before the hearing. Filers commonly underpay the fee, which leads to rejection. A misconception is that the fee is refunded if you win; it is not, except where the board orders costs in unusual cases.
Three Filled-Out Examples Using Real Scenarios
Scenario 1 — Maria Lopez, Tenafly Homeowner Over-Assessed
Maria owns a 1950s Cape Cod assessed at $600,000 in a town with a Director’s Ratio of 85%, meaning her implied true value is about $705,000. Three nearby Cape Cods sold between $510,000 and $540,000 in 2025.
| Form Section | What Maria Enters |
|---|---|
| Petitioner Name | Maria E. Lopez and Carlos Lopez |
| Mailing Address | 142 Knickerbocker Road, Tenafly, NJ 07670 |
| Block / Lot / Qualifier | Block 1402, Lot 9 |
| Property Class | Class 2 Residential |
| Line 3 Total Assessment | $600,000 |
| Line 5 Opinion of Value | $525,000 |
| Basis of Appeal (Line 6) | Excessive Assessment — overstated land value |
| Comparable Sales | Three Cape Cods within 0.4 miles, sold 2025 |
| Filing Fee | $100 (Bergen County Board of Taxation) |
| Signature / Date | Maria E. Lopez, 03/18/2026 |
Scenario 2 — Robert Greene, Senior Veteran Filing in Ocean County
Robert is a 78-year-old disabled veteran whose Toms River condo is assessed at $310,000. He files PT-1 to contest the assessment and separately files the VSS deduction claim for his $250 veteran deduction.
| Form Section | What Robert Enters |
|---|---|
| Petitioner Name | Robert A. Greene |
| Mailing Address | 45 Bay Avenue, Unit 12B, Toms River, NJ 08753 |
| Block / Lot / Qualifier | Block 88.07, Lot 4, Qualifier C12B |
| Property Class | Class 2 Residential (Condo) |
| Line 3 Total Assessment | $310,000 |
| Line 5 Opinion of Value | $268,000 |
| Basis of Appeal (Line 6) | Excessive Assessment — declining condo market |
| Comparable Sales | Two same-line units sold 2025 at $265K and $272K |
| Filing Fee | $25 (Ocean County Board of Taxation) |
| Signature / Date | Robert A. Greene, 02/27/2026 |
Scenario 3 — Marcus Tan, Newark Apartment Owner Post-Fire
Marcus owns a six-unit Class 4C building assessed at $1,150,000 that suffered fire damage in two units. Because the assessment is over $1 million, he could file in Tax Court but chooses the County Board first to preserve options.
| Form Section | What Marcus Enters |
|---|---|
| Petitioner Name (through counsel) | 87 Ferry Holdings LLC, by Janet Kim, Esq. |
| Mailing Address | c/o Kim & Patel LLP, 50 Park Place, Newark, NJ 07102 |
| Block / Lot / Qualifier | Block 156, Lot 22 |
| Property Class | Class 4C Apartment |
| Line 3 Total Assessment | $1,150,000 |
| Line 5 Opinion of Value | $845,000 |
| Basis of Appeal (Line 6) | Excessive — partial casualty loss; reduced NOI |
| Income & Expense Schedule | 2023–2025 Schedule E; current rent roll |
| Comparable Sales | Three Newark walk-ups sold 2024–2025 |
| Filing Fee | $150 (Essex County Board of Taxation) |
How to File the Completed Form
You may file PT-1 by mail, in person, online portal, or fax depending on the county. Whichever channel you pick, the petition must be received (not postmarked) by April 1, with limited mail-rule exceptions in N.J.S.A. 54:3-21.3. You also must serve a copy on the municipal tax assessor and municipal clerk the same day or the appeal is defective under N.J.A.C. 18:12A-1.6(d).
For mail filing, send the original plus required copies to your County Board of Taxation by certified mail, return receipt requested. Pay the filing fee by check or money order. Processing time runs 30–60 days before a hearing notice is mailed. Keep the certified mail green card as proof of filing.
For in-person filing, walk the petition into the county tax board office during business hours, hand a date-stamped copy to the assessor and clerk, and pay by check at the counter. Some counties accept credit cards but most do not. The receipt the clerk hands back is your proof of filing.
For online filing, use the county portal — examples include the Bergen County Board of Taxation portal, the Essex County portal, and the Middlesex County intake form. Pay by ACH or card; the system emails an electronic timestamp that serves as proof of filing.
For fax filing (rare and county-specific), confirm with the board first, then fax the petition with a cover sheet showing total pages, and mail the original plus check the same day. The faxed timestamp counts only if the original arrives within five business days.
What Happens After You File
Within about 30 days, the County Board mails a hearing notice with the date, time, and location. The notice typically lands 60–90 days before the hearing, and most counties hold hearings between May and June, with completion required by June 30 under N.J.A.C. 18:12A-1.9(j), unless extended by the Director.
At the hearing, the assessor presents the assessment, then you present your evidence — comparables, photos, appraisal, and (if applicable) income data. Most hearings run 15–30 minutes. The board can affirm, reduce, or in rare reverse-appeal cases increase the assessment. You receive a Memorandum of Judgment in the mail, usually within 30–45 days of the hearing.
If you disagree with the County Board’s judgment, you have 45 days to appeal to the New Jersey Tax Court under R. 8:4-1. Tax Court cases are formal litigation, almost always require an attorney, and routinely take 12–24 months to resolve. Refunds for successful appeals are issued by the municipal tax collector, not the county board, and usually arrive within 60 days of a final judgment.
Mistakes to Avoid When Filling Out the Form
- Filing after the April 1 (or May 1) deadline. The board has no authority to extend it and the appeal is dismissed without a hearing.
- Not paying first-quarter taxes. Under N.J.S.A. 54:3-27, unpaid first-quarter taxes are grounds for dismissal.
- Forgetting the qualifier on a condo. The petition gets indexed to the wrong unit and may miss the deadline.
- Listing only one spouse on a jointly-owned property. The missing spouse can be barred from any refund.
- Using comparable sales that closed after October 1 of the pretax year. Those sales carry little weight under the rules.
- Skipping the Chapter 91 response on income property. The appeal can be dismissed on motion before the merits.
- Underpaying the filing fee. The petition is rejected and you may run past the deadline before refiling.
- Signing for a co-owner you do not represent. This voids the verification and can be perjury.
- Mailing without certified return receipt. You lose proof that the petition arrived on time.
- Failing to serve the assessor and clerk. Service is required the same day; missing it is a procedural fatal flaw.
- Mixing up assessed value with equalized value. Line 3 must match the assessor’s notice exactly.
- Picking a Line 5 value lower than what the property would sell for. Credibility collapses under cross-examination.
Do’s and Don’ts
- Do confirm your block, lot, and qualifier against your tax bill before writing them on the form, because a single transposed digit can route the petition to the wrong parcel.
- Do pay your first-quarter taxes before April 1, because N.J.S.A. 54:3-27 lets the board dismiss any appeal where taxes are not current.
- Do use certified mail with return receipt, because the green card is your only neutral proof of timely filing.
- Do attach photos showing every defect (water damage, cracked foundation, outdated systems), because the assessor cannot factor in what the assessor cannot see.
- Do serve the assessor and municipal clerk the same day, because N.J.A.C. 18:12A-1.6(d) treats missing service as a defect.
- Do keep a complete copy of everything you filed, because boards occasionally misplace exhibits and you may need to refile evidence.
- Don’t file PT-1 to challenge your tax rate — only the assessment is appealable.
- Don’t use foreclosure or sheriff-sale comparables, because the rules disfavor non-arms-length transactions.
- Don’t wait until March 31 to mail the petition, because postal delays are a leading cause of dismissals.
- Don’t sign on behalf of an LLC pro se, because Rule 1:21-1(c) requires entity representation by counsel.
- Don’t include argumentative language on Line 6 — keep it factual, because the form is not a brief.
- Don’t ignore a Chapter 91 request from the assessor, because failing to answer in 45 days is a near-automatic dismissal of any later appeal.
Pros and Cons of Filing on Your Own vs. With Help
- Pro (Pro Se): No attorney fees, which matters when potential tax savings are small relative to legal costs.
- Pro (Pro Se): Full control over your evidence and your story at the hearing.
- Pro (Pro Se): Most residential cases are simple enough that a careful homeowner can win with three good comparables.
- Pro (Pro Se): County Board hearings are informal and built to be navigable without a lawyer.
- Pro (Pro Se): You learn the system for future years, since assessments often need annual review.
- Con (Pro Se): No experienced cross-examination of the assessor’s appraiser.
- Con (Pro Se): Easy to miss the Chapter 91 trap on income property and lose the appeal procedurally.
- Con (Pro Se): Entities (LLCs, corporations, trusts in some cases) cannot file pro se.
- Con (Pro Se): No professional appraisal usually means weaker evidence at hearing.
- Con (Pro Se): Tax Court appeals after the County Board are not realistic without counsel.
FAQs
Do I file PT-1 by April 1 or May 1?
Yes — file by April 1, unless your municipality completed a revaluation or reassessment for the tax year, in which case the deadline is May 1.
Can I file PT-1 if my assessment is over $1 million?
Yes, but you may also file directly at the Tax Court under N.J.S.A. 54:3-21; choosing Tax Court ends County Board jurisdiction.
Do I have to pay my taxes before filing?
Yes, all property taxes and municipal charges through the first quarter must be current under N.J.S.A. 54:3-27 or the appeal can be dismissed.
What if I don’t know my opinion of value to the dollar?
No — Line 5 cannot be a range. Pick a specific dollar figure supported by your comparable sales; vague or blank entries make the petition incomplete.
Do I write my full name or initials on the petitioner line?
Yes — write your full legal name as it appears on the deed, because the clerk indexes by exact name match and mismatches force adjournments.
Should the qualifier box be filled in for a single-family home?
No, most single-family parcels have no qualifier. Leave it blank or write N/A; never invent one, because that creates an indexing error.
Can I list more than five comparable sales?
No, N.J.A.C. 18:12A-1.9(h) caps the comparable schedule at five sales, and weak comparables dilute strong ones.
Do I have to attend the hearing?
Yes — if you do not appear, the board usually dismisses for lack of prosecution. You may appear by phone or video in many counties on request.
Can my LLC file pro se?
No, Rule 1:21-1(c) requires entities to appear through licensed counsel admitted in New Jersey.
Is the filing fee refundable if I win?
No, the filing fee is generally non-refundable, although the board can order costs in unusual cases.
Do I write the assessor’s number or my number on Line 3?
Yes — Line 3 takes the assessor’s total assessment from your Notice of Assessment, exactly as printed; your number goes on Line 5.
Can I appeal a prior year’s assessment now?
No, PT-1 only challenges the current tax year. Earlier years are closed unless an exception like a Freeze Act judgment applies.
What if I miss the April 1 deadline by one day?
No relief — the deadline is jurisdictional. The board cannot accept a late petition even by 24 hours.
Can I email the petition to the county board?
No, email is not an accepted filing channel unless the county explicitly says so on its county tax board page. Use mail, in person, or the official portal.
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