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Read. Follow. Verify.New Jersey bill revises real property tax appeal common level range determination
Last action · January 13, 2026: Introduced, Referred to Assembly State and Local Government CommitteeSponsor: Auth, Robert
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What This Bill Would Do
New Jersey property owners may see changes to property tax appeal outcomes under a bill requiring the Director of the Division of Taxation to certify the technical feasibility of tightening the from plus or minus 15% to plus or minus 5% of the .
Property owners engaged in tax assessments will experience shifted thresholds for appraisal comparisons, potentially altering the frequency of successful appeals before county boards of taxation.
Who It Would Affect
Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.
Property owners
Property owners filing tax appeals face modified criteria for determining assessment discrepancies and appeal outcomes.
County boards of taxation
County boards of taxation resolve tax appeal actions using determinations influenced by the revised common level range.
Key Facts
- The bill amends P.L.1973, c.123 to alter the definition and determination of the common level range for real property tax appeals.
- The common level range is currently defined as plus or minus 15% of the average ratio of assessed to true value for a taxing district.
- The Director of the Division of Taxation in the Department of Treasury is required to certify the technical feasibility of adjusting the common level range to plus or minus 5% on or before the first day of the sixth month following enactment.
- If the adjustment is determined to be technically feasible, the director must apply the 5% range beginning with the next common level range determination.
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- If the adjustment is determined not to be technically feasible, the director must revisit the technical feasibility issue on an annual basis.
Frequently Asked Questions
What does the common level range do in property tax appeals?
What is the proposed change to the common level range?
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Votes, people, money & the original sourceWhere This Stands
Currently in committee. The next step in the legislative lifecycle is Floor Vote.
Procedural history
1 action- Jan 13, 2026HouseIntroducedIntroduced, Referred to Assembly State and Local Government Committee
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Connected Entities
Sources
njleg.state.nj.us
Analysis Score
0–100- Significance50How much this matters to a regular citizen
- Controversy20Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz15Current news / social attention level
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