Rule 8:4-1. Time for Filing Complaint

(a) Local Property Tax Matters

(1) Complaints seeking to review an Equalization Table, including a County Equalization Table, a State Equalization Table or a Table of Equalized Valuations, as promulgated by the Director of the Division of Taxation pursuant to N.J.S.A. 54:1-35 et seq., shall be filed within 45 days after the adoption or promulgation of the table to be reviewed, subject to the provisions of R. 1:3-3.

(2) Except for the review of a judgment, pursuant to N.J.S.A. 54:51A-1, a complaint to review an action of the County Board of Taxation shall be filed within 45 days after the date of the action to be reviewed. A complaint to review a judgment of a County Board of Taxation shall be filed within 45 days of the service of the judgment of the County Board of Taxation. Service of the judgment of the County Board of Taxation, when by mail, shall be deemed complete as of the date the judgment is mailed, subject to the provisions of R. 1:3-3.

(3) Complaints to correct errors in accordance with N.J.S.A. 54:51A-7 may be filed at any time during the tax year or within the next 3 tax years thereafter.

(4) Complaints pursuant to the direct review provisions of N.J.S.A. 54:3-21 shall be filed on or before April 1 of the tax year. In a taxing district where a municipal-wide revaluation or a municipal-wide reassessment has been implemented, complaints pursuant to the direct review provisions of N.J.S.A. 54:3-21 shall be filed on or before May 1 of the tax year. Complaints seeking to review a notification of change in assessment pursuant to the provisions of N.J.S.A. 54:3-21 shall be filed within 45 days of the service of the notice of change in assessment. Service of the notice of change in assessment, when by mail, shall be deemed complete as of the date the notice is mailed, subject to the provisions of R. 1:3-3.

(b) State Tax Matters Complaints seeking to review actions of the Director of the Division of Taxation, any other state agency or officer (including the Motor Vehicle Commission) with respect to a tax matter, or a county recording officer with respect to the realty transfer tax shall be filed within 90 days after the date of the action to be reviewed.

(c) Tax Rebate Matters Complaints seeking review of a final determination of the Director of the Division of Taxation with respect to any homestead credit, rebate, or refund program administered by the Division of Taxation, shall be filed within 90 days of the issuance of the determination.