Sample Evidence Kit — 4-Page PDF Preview
Generic sample. Your report uses your real property data, address, and county.
SAMPLE
PropGap — Assessment Audit Report
123 Main Street, Anytown, NJ 07000 • Bergen County
March 18, 2026
Page 1 of 4 · SAMPLE
NJ Chapter 123 Assessment Audit
Assessment Overview
123 Main Street, Anytown, NJ 07000
Appeal Deadline
May 1, 2026
⚠️ Over-Assessment Detected
Assessment Gap
$110,000
Your home is assessed 25.6% higher than comparable homes sell for.
This is the gap — not your savings.
Est. Annual Tax Savings If Successful
$2,310
Gap × 2.1% NJ effective rate. Not a guarantee.
Outcome determined by County Board — not PropGap.
Your Assessed Value
$540,000
$225/sqft
Equalized Market Value
$430,000
$179/sqft · median of 8 comps
Over-Assessment Gap
$110,000
+25.6% above equalized value
Chapter 123 Common Level Range (CLR) Analysis
N.J.S.A. 54:51A-6 (Chapter 123): When a property's AV exceeds the CLR upper bound and the comparable sales evidence is accepted by the board, the County Board of Taxation is required by statute to reduce the assessment to the Common Level. This data constitutes statutory evidence of a uniformity gap — outcome depends on the board's review of all evidence presented.
Subject Property (Assessor Record)
Bedrooms
4
Bathrooms
2.5
Sq Footage
2,400
Year Built
1982
Illustrative Annual Tax Savings If Successful
$2,310
Gap × NJ 2.1% effective rate. Actual result varies. ±15% band.
County Board of Taxation
Form A-1 · No attorney required
SAMPLE
PropGap — Assessment Audit Report
123 Main Street, Anytown, NJ 07000 • Bergen County
March 18, 2026
Page 2 of 4 · SAMPLE
Comparable Properties Report
Same municipality · Sold within 24 months · Within 15% sq footage · 3σ outliers removed
Exhibit A — Comparable Sales (Attach to Form A-1)
| # | Address | Bed/Bath | Sq Ft | Sale Price | $/Sqft | Date |
|---|---|---|---|---|---|---|
| 1 | 45 Oak Ave, Anytown NJ | 4bd/2ba | 2,200 | $408,000 | $185 | Nov 2024 |
| 2 | 78 Maple Rd, Anytown NJ | 3bd/2ba | 2,350 | $425,000 | $181 | Sep 2024 |
| 3 | 12 Elm St, Anytown NJ | 4bd/2.5ba | 2,480 | $441,000 | $178 | Aug 2024 |
| 4 | 31 Birch Ln, Anytown NJ | 4bd/2ba | 2,390 | $432,000 | $181 | Jun 2024 |
| 5 | 19 Cedar Blvd, Anytown NJ | 3bd/2ba | 2,300 | $418,000 | $182 | Apr 2024 |
| 6 | 55 Walnut Dr, Anytown NJ | 4bd/2.5ba | 2,460 | $448,000 | $182 | Mar 2024 |
| 7 | 7 Pine Ct, Anytown NJ | 4bd/2ba | 2,310 | $421,000 | $182 | Feb 2024 |
| 8 | 66 Willow Way, Anytown NJ | 3bd/2ba | 2,280 | $415,000 | $182 | Jan 2024 |
| MEDIAN (Equalized Market Value) | 2,370 | $430,000 | $179 | |||
| YOUR ASSESSED VALUE | 2,400 | $540,000 | $225 ▲ |
Comparables
8
same municipality
Price/Sqft Gap
+$46/sqft
vs. equalized median
Sale Date Range
24 mo
Jan 2024 – Nov 2024
Data Methodology
Equalized Market Value = Median comparable sale price × Bergen County equalization ratio (0.87). This is the number NJ Chapter 123 uses to determine your fair assessed value — not raw sale prices.
Filters: Same municipality · Residential · Sold within 24 months · ±15% sq footage · 3σ outlier removal on price/sqft. Source: RentCast MLS records.
SAMPLE
PropGap — Assessment Audit Report
123 Main Street, Anytown, NJ 07000 • Bergen County
March 18, 2026
Page 3 of 4 · SAMPLE
Filing Action Plan
Step-by-step checklist — County Board of Taxation appeal, NJ
Deadline: May 1, 2026
Revaluation municipalities. Petitions received after May 1 are dismissed without review. Use certified mail — postmark date counts.
Step 1 — Verify Your Assessor's Record (Blue Card)
Find your property record at your county tax board website or municipal assessor's office.
Compare the square footage, bedrooms, and bathrooms listed against your actual home.
Factual errors in the assessor's record (wrong sq footage, extra bedroom, finished basement miscategorized) are independent appeal grounds.
Document all discrepancies. These become Exhibit B in your petition.
Step 2 — Prepare Your Evidence Packet
Print this report. Pages 1–2 are your evidence. Page 2 (Exhibit A) is the comparable sales grid.
Circle or highlight the Equalized Market Value and your Assessed Value on page 1.
Attach any factual error documentation (photos, floor plans, prior tax bills) as Exhibit B.
Step 3 — Complete Form A-1 and File
Download NJ County Tax Board Petition (Form A-1) from njcourts.gov.
Enter your Block/Lot (from your tax bill). Under Grounds for Appeal: (1) Market value — comparable sales attached; (2) Chapter 123 CLR — AV exceeds CLR upper bound (page 1).
Mail to your County Tax Board by certified mail with return receipt. Keep a copy. Postmark by May 1, 2026.
Step 4 — After Filing
The Board schedules an informal hearing (typically 4–8 weeks). Bring this printed packet.
Present your comparable sales data. Many cases settle at the informal hearing — the Board may reduce on the spot.
If dissatisfied, you may request a formal hearing before the County Board.
SAMPLE
PropGap — Assessment Audit Report
123 Main Street, Anytown, NJ 07000 • Bergen County
March 18, 2026
Page 4 of 4 · SAMPLE
Risk Analysis & Priority Summary
Appeal strength based on gap size, equalized comp quality, and CLR position
81
/ 100
HIGH Appeal Strength
Your assessment is 25.6% above the Equalized Market Value and outside the Chapter 123 CLR. Bergen County has a 56% appeal success rate. Comparable evidence is strong.
Risk Factor Analysis
Gap magnitude
25.6% over-assessment — well above the 10% typical threshold for filing
CLR position
AV ($540,000) exceeds CLR upper bound ($430,215) — automatic Chapter 123 grounds
Comp quality
8 same-municipality sales, 24-month window, 3σ outliers removed
Comp recency
Median sale age ~8 months — acceptable; fresher comps always preferred
Property condition
Confirm interior condition on Blue Card matches actual home before filing
Factual errors
Verify sq footage and bed/bath count against assessor record
County Appeal Intelligence — Bergen County
Success Rate
56%
of appeals get a reduction
Annual Appeals
100K+
statewide — NJ Judiciary
Deadline Type
Reval
May 1, 2026
Not an appraisal: PropGap is a data tool. Only the County Board of Taxation can set the final assessed value.
Savings estimate: Illustrative only. Gap × NJ effective rate. Actual result depends on board decision and other factors. ±15% band.
No attorney-client relationship: This is not legal advice. For appeals >$1M (N.J.S.A. 54:3-21, NJ Tax Court), consult a licensed NJ tax attorney.
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