Since most matters can be resolved through the protest and hearing process (N.J.A.C. 18:1-1.8), it is requested that taxpayers make use of this informal process. Notwithstanding, you may file a complaint with the required fee relative to your determination which must be received within (90) ninety days from the date of this notice, directly with the Tax Court of New Jersey in accordance with the provisions of N.J.S.A. 54:51A-13 et seq. The address of the Tax Court is:

Should you require further assistance, the phone number of the Tax Court Clerk’s Office is (609) 292-5082.

NOTE: An appeal to the Tax Court of New Jersey does not necessarily stay the collection of the tax or its enforcement by entry of a judgment. Security approved by the Director of the Division of Taxation may be required under certain conditions. N.J.S.A. 54:49:18 (a) and (b).

Link to Tax Court