What types of items do not have an appeal filing deadline?

The types of items that do not have an appeal filing deadline include deductions, farmland, and exemptions. Each of these categories is treated distinctly under New Jersey tax law, and they reflect various aspects of property tax assessments.

Deductions are reductions in the taxable value of a property that are available to eligible property owners. These can include senior citizen deductions, disabled persons deductions, and veterans’ deductions. There are no specific deadlines for filing appeals concerning these deductions; instead, property owners can make claims for these at any time, subject to review by the tax assessor.

Farmland is another item that does not have a stipulated appeal deadline. In New Jersey, farmland assessment is based on the land's use value rather than its market value, and property owners can appeal the assessment of farmland at any time if they believe it has been improperly assessed, owing to the unique nature of agricultural properties.

Exemptions are also not subject to an appeal filing deadline. This category can include property that is entirely exempt from taxation due to its use for certain purposes, such as religious, charitable, or educational uses. Property owners can petition for exemptions outside of the conventional timeline.

Thus, the assertion that all of these items—deductions, farmland, and exemptions—do not