New Jersey Civil Action Taxing District Complaint (Local Property Tax) is a legal process in which a citizen may challenge the amount of taxes assessed on his or her property. This complaint may be filed at the county courthouse in the local tax jurisdiction in which the real estate is located. The complaint will be heard before a judge and could result in the property owner receiving a refund or a reduced rate of taxes. There are two types of New Jersey Civil Action Taxing District Complaint (Local Property Tax): General Tax Appeals and Special Tax Appeals. General Tax Appeals are used to challenge the assessment of a property, while Special Tax Appeals are used to challenge the rate of a particular tax.