NJ Form A-1 Explained: How to Fill Out the Petitioner Petition

What Is NJ Form A-1?

Form A-1 — officially the Petition of Appeal — is the document you file with your County Board of Taxation to formally appeal your property tax assessment. Every NJ residential property tax appeal begins with this form. It tells the board who you are, what property you are appealing, what assessment you are requesting, and why.

The form is available from your County Board of Taxation's website or office. You must file it (along with your evidence) before the April 1 or May 1 deadline, depending on your municipality.

Section by Section: How to Complete Form A-1

Petitioner Information

Enter your name, mailing address, phone number, and email. If you are filing as a property owner (not an attorney or agent), select "Taxpayer" as your role. Make sure this matches the name on your property deed — discrepancies can cause administrative delays.

Property Identification

You need to provide:

• Municipality — the town where the property is located.
• County — Bergen, Essex, Hudson, etc.
• Block and Lot numbers — found on your tax bill, property assessment notice, or county property records portal. See how to read your blue card for where to find these.
• Property address.
• Property type — typically "Residential" for homeowners.

Tax Year Under Appeal

Enter the tax year you are appealing. For a 2026 appeal filed before April 1 (or May 1), you are appealing the 2026 tax year assessment. The assessment date for the 2026 tax year is October 1, 2025.

Current Assessed Value

Enter your current assessed value exactly as it appears on your tax bill or assessment notice. This is split into land value and improvement value — enter both, plus the total.

Value You Are Requesting

This is where you state what you believe the correct assessed value should be. Base this on your comparable sales evidence. If comparable sales suggest a market value of $450,000 and your town assesses at 100%, request $450,000. If your town assesses at 85% (check the Director's Ratio), request 85% of $450,000.

Do not leave this blank or enter zero. The board needs a specific number to act on.

Grounds for Appeal

Check "Overvaluation" as your primary ground. This is the most common basis — you are arguing your assessed value is above true market value. You may also check "Discrimination" if you believe your property is assessed at a higher ratio than comparable properties in your municipality, though overvaluation is the standard claim for most residential appeals.

Supporting Evidence

Attach your comparable sales evidence. The form typically asks for a list of comparable sales you intend to present, though you may submit additional evidence at the hearing. Format your comps as a table: address, sale date, sale price, living area (sq ft), and price per square foot.

PropGap's Evidence Packet generates this table automatically in the format boards expect.

Common Mistakes to Avoid

• Wrong tax year. Double-check you are appealing the correct year — not last year's assessment.
• Incorrect block/lot. A wrong block/lot number can misdirect your appeal to the wrong property.
• No requested value. Every appeal must specify the assessment you are requesting. "Lower" is not sufficient.
• Missing signature. The form requires your signature (or your authorized representative's signature). Unsigned petitions are rejected.
• No evidence. Filing the form without comparable sales evidence weakens your case significantly.

Filing Fees

NJ property tax appeal filing fees are modest for residential properties. As of 2026, the fee is typically $5 for properties assessed under $150,000 and up to $25 for higher-assessed properties. Check your specific county's fee schedule, as it can vary.

Where and How to File

File Form A-1 with your County Board of Taxation — not with your town assessor. Each county has its own office, and addresses are available on the NJ Division of Taxation website. You can file by:

• Certified mail — strongly recommended. You have proof of timely filing.
• Hand delivery to the county tax board office.
• Some counties accept electronic filing — check your county's specific instructions.

If mailing, use USPS Certified Mail with return receipt. The postmark date counts as the filing date, so mailing on or before the deadline (April 1 or May 1) is sufficient even if the envelope arrives later.

PropGap's Filing Concierge ($149) pre-fills Form A-1 with your property data and provides a certified mail checklist to ensure your filing is correctly submitted.