County board of taxation
A board in each of New Jersey's 21 counties that supervises local assessors and hears property tax appeals. For most owners, it is the first place to file if you want to challenge your assessment.
New Jersey example
If you think your assessment is too high, you file the appeal with your county board of taxation, not with your town. Board members, also called commissioners, are appointed by the Governor. A board has five members, or seven in counties with more than 510,000 people. If you disagree with the board's judgment, you can take the case to the Tax Court.
Official source
Handbook for New Jersey Assessors (NJ Division of Taxation, revised July 2024)
This is a plain-English summary. Rules and dollar amounts change, so check the official source or a professional before you file or sign anything.