New Jersey Taxpayer Complaint (Local Property Tax) is a complaint process that allows taxpayers to dispute their local property tax assessments or exemptions. It is initiated by filing a complaint with the New Jersey Division of Taxation. There are four types of New Jersey Taxpayer Complaint (Local Property Tax): 1) Assessment Appeals, which involve disputes over the assessed value of a property; 2) Exemption Appeals, which involve disputes over an exemption from property taxation; 3) Tax Rate Complaints, which involve disputes over the tax rate that a municipality has set for its property taxes; and 4) Tax Bill Complaints, which involve disputes over the amount of taxes owed by a taxpayer.