How is the tax appeal process initiated in New Jersey?

In New Jersey, the tax appeal process is initiated by filing a petition with the county board of taxation. This is a formal procedure established to allow property owners to contest their property tax assessments. When a property owner believes that their assessment is inaccurate or unjust, they can file this petition, which then prompts the county board to review the assessment and potentially make adjustments.

The other options don't represent the proper initiation procedures for tax appeals. Submitting an application to the state government does not specifically refer to local property tax assessments, and while contacting a real estate broker might provide some insights or assistance, it is not a step in the tax appeal process itself. Additionally, attending a public hearing may be related to broader tax discussions but does not directly initiate a property tax appeal. Therefore, filing a petition with the county board of taxation is the only correct method to start the tax appeal process in New Jersey.