N.J.S.A. 54:3-21
Authorizes a taxpayer or taxing district aggrieved by a property assessment to appeal by filing a petition with the county board of taxation on or before April 1 (or 45 days from completion of the bulk mailing of assessment notifications, whichever is later), or May 1 in a year of municipal-wide revaluation or reassessment; where the assessed valuation exceeds $1,000,000, the appeal may instead be filed as a complaint directly with the Tax Court. Burlington, Gloucester, and Monmouth counties operate under an alternative assessment calendar with a January 15 filing deadline.
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