Tax Court of New Jersey

Overview of the Tax Court

Most tax cases must be decided by the New Jersey Division of Taxation or a county board of taxation before being filed in the Tax Court.

See our self-help resources if you are representing yourself in a Tax Court matter.

Presiding Judge of the Tax Court: Mala Sundar
Tax Court Clerk/Administrator: Cheryl Ryan
Deputy Clerk: Lynne Allsop
Information Technology: James Kopaczewski

Team A Judges:

Mala Sundar, P.J.T.C.
Joan Bedrin Murray, J.T.C.
Christine M. Nugent, J.T.C.
Kathi F. Fiamingo, J.T.C.
Mark Cimino, J.T.C.
Team Leader: Jeffrey Gallus

Team B Judges:

Mary Siobhan Brennan, J.T.C.
Michael J. Duffy, J.T.C
Joshua D. Novin, J.T.C.
Michael J. Gilmore, J.T.C.
Jonathan A. Orsen, J.T.C.
Team Leader: Naglaa Elsayed

Mailing Address:

Hand Deliveries:

See the Tax Court Judges Directory for Tax Court judges and law clerks.

Filing Tax Court Cases in eCourts

All Tax Court cases must be filed in eCourts. Attorneys who already have an eCourts account can log directly into eCourts. Attorneys who do not have an eCourts account can download and complete the attorney access verification form to request access.

There is a separate eCourts login for clerks of county boards of taxation, municipal assessors, and municipal clerks. Download and complete the Tax Court case jacket access request form to request access.

Public access to some Tax Court information is available through the Tax Court Case Jacket. Self-represented litigants can use eCourts to file a Tax Court Complaint electronically. eCourts will automatically create most complaint forms and will serve the complaint on most parties. Please click on the First time eCourts user registration link under Self-Represented Litigants.

Tax Court Filing Fees

Note: Municipalities do not pay a filing fee for a counterclaim.

Tax Court Docketed Lists

These lists contain the Tax Court local property tax cases docketed as of the date on the report. They are sorted by county, and then by docket number. These lists are in Adobe PDF format, which has a search feature on the Adobe toolbar. You can locate your docket number by using all or part of the case title, block, lot, assessment year, or county.

The docketed lists of property tax and state tax cases are updated daily.

Tax Court Resources

Published Tax Court opinions and unpublished Tax Court opinions are also updated daily.

Review the Tax Court Rules Handbook for guidance on the Rules of Court governing practice in the Tax Court.

See all Notices to the Bar related to the Tax Court.

See all forms and publications related to the Tax Court.

Visit the New Jersey Division of Taxation website or the New Jersey Association of County Tax Boards website. You can also find the board of taxation websites of these New Jersey counties:

Annual Reports:

Appeals, Transcripts and Recordings

Appeals of Tax Court decisions must be filed with the Appellate Division within 45 days of the date of the Tax Court decision. You will be required to pay for and submit a transcript as part of your appeal. Transcripts are the written record of exactly what was said during court. Request a transcript.

You can also purchase an audio recording of your case for $10. The sound recording cannot be used for an appeal. To purchase a recording, complete the Tax Court sound recording request form. Then, mail the completed form and a check or money order payable to Treasure, State of NJ, to:
 

Frequently Asked Questions