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Tax Court of New Jersey

The Tax Court resolves disputes involving local property taxes, state income taxes, homestead rebates, and sales and business taxes.

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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: Jeffrey T. Gallus
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.
Joseph M. Andresini, P.J.T.C. (on recall)
Team Leader: Vacant

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:

Tax Court Management Office
Richard J. Hughes Justice Complex
P.O. Box 972
Trenton, New Jersey 08625-0972
609-815-2922 ext. 54650

Hand Deliveries:

Tax Court
Richard J. Hughes Justice Complex
25 Market Street
Trenton, New Jersey 08625

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

File a motion in non-small claims matter, local or state tax
(No fee for motion in small claims matter, local or state)

$50

Non-small claims Complaint
Each additional Parcel or State Tax type

$250
$50

Small claims Complaint
Each additional Parcel or State Tax type

$50
$10

Non-small claims Counterclaim (non-taxing district)
Each additional Parcel or State Tax type

$250
$50

Small claims Counterclaim (non-taxing district)
Each additional Parcel or State Tax type

$50
$10

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:
 

Tax Court Management Office
P.O. Box 972
Trenton, New Jersey 08625-0972

Frequently Asked Questions

    • Q. Does the Tax Court of New Jersey hold liens?

      No. Default judgments, liens, and Certificates of Debt are filed with the Superior Court of New Jersey. Please contact the  Superior Court Clerk's Office at 609-421-6100   For liens involving the Motor Vehicle Commission, please contact the MVC Commission at 888-486-3339 (toll free in NJ) or 609-292-6500 (out of state).

    • Q. What are the procedures to withdraw a case from the Tax Court?

      If you have not received a trial date for your case, please contact the Tax Court Management Office at the numbers listed at bottom of this page. If you have received a trial date for your case, please contact the Tax Court Judge's Chambers listed on your trial notice.

    • Q. Other frequently requested State of New Jersey directory numbers for tax court:

      Inheritance tax information - 609-292-5033.
      Foreclosure information - 609-292-7877.
      Division of Taxation - Customer Service Center - 609-292-6400.
      Property Tax Reimbursement (Senior Freeze) Hotline - 1-800-882-6597.

    • Q. Where can I obtain information on Subpoenas?

      • RULE 1:9. SUBPOENAS 1:9-1.
      • For Attendance of Witnesses; Forms; Issuance; Notice in Lieu of Subpoena A subpoena may be issued by the clerk of the court or by an attorney or party in the name of the clerk or as provided by R. 7:7-8 (subpoenas in certain cases in the municipal court). It shall state the name of the court and the title of the action and shall command each person to whom it is directed to attend and give testimony at the time and place specified therein. If the witness is to testify in a criminal action for the State or an indigent defendant, the subpoena shall so note, and shall contain an order to appear without the prepayment of any witness fee. The testimony of a party who could be subpoenaed may be compelled by a notice in lieu of subpoena served upon the party's attorney demanding that the attorney produce the client at trial. If the party is a corporation or other organization, the testimony of any person deposable on its behalf, under R. 4:14-2, may be compelled by like notice. The notice shall be served in accordance with R. 1:5-2 at least 5 days before trial. The sanctions of R. 1:2-4 shall apply to a failure to respond to a notice in lieu of a subpoena. Follow the link below to obtain subpoena forms.
      • Subpoena Ad Testificandum (Request someone's testimony in court)
      • Subpoena Duces Tecum (Request an appearance or documents).
    • Q. Are Notice forms available to file a motion with the Tax Court?

      Yes - Follow the link below to obtain the Notice of Motion Packet.

    • Q. Can I represent myself (appear pro se) in Tax Court?

      Yes. The only restriction on appearing pro se is that a business other than sole proprietorship that must be represented by an attorney. See Rule 1:21-1(c). Please refer to the Tax Court main page and select the Tax Court Rules for more information.

    • Q. What are the fees for filing in the Tax Court of New Jersey?

      The fees for filing a Local Property or State Tax Complaint are:

      Regular Complaint $250.00 for the first parcel or tax type
      $50 for any additional parcel or tax type
      Small Claims $50.00  for the first parcel or tax type
      $10 for any additional parcel or tax type
      Motion fee $50 (except small claims matters – no fee to file a motion).