Tax Court of New Jersey
The state court for tax cases. For property taxes, it reviews county tax board decisions, and owners of property assessed above $1,000,000 can file there directly instead of going to the county board first.
New Jersey example
Say the county board rules on your appeal and you still think your assessment is too high. You have 45 days from the date of the board's judgment to file with the Tax Court. If your property were assessed at $1.2 million, you could skip the county board and file with the Tax Court from the start.
Official source
NJ Division of Taxation - Assessment and Appeals
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.