Rule 8:4-3. Time for Filing Responsive Pleadings

(a) In a direct appeal of a local property tax matter pursuant to N.J.S.A. 54:3-21, a counterclaim may be filed within 20 days from the date of service of the complaint even if the counterclaim is filed after the deadline for filing the complaint provided by N.J.S.A. 54:3-21.

(b) In a state tax matter (other than small claims cases) an answer shall be served within 60 days after service of the complaint.