New Jersey Rules of Court: Tax Court Practice – 2026
Part 8 of the New Jersey Rules of Court governing practice in the Tax Court of New Jersey, including complaints, case management, discovery, and review of state and local tax determinations.
Browse all 43 rules of the 2026 edition below. Each rule includes the full text, a plain-English summary, committee notes, amendment history, and cross-references to related rules. Use the search box to find rules by keyword or number.
Rule 8:1 — Scope: Applicability
Rule 8:2 — Review Jurisdiction
Rule 8:3 — Commencement of Action; Pleading
Rule 8:3-1
Commencement of Action
Rule 8:3-2
Pleadings Allowed
Rule 8:3-3
General Form of Pleading; Appearances in Court
Rule 8:3-4
Contents of Complaint, Generally
Rule 8:3-5
Contents of Complaint; Specific Actions
Rule 8:3-6
Answers
Rule 8:3-7
Counterclaim In Real Property Tax Cases
Rule 8:3-8
Amended and Supplemental Pleadings; Deletion of Documents and Correction of Data
Rule 8:3-9
Withdrawal
Rule 8:4 — Time
Rule 8:5 — Process
Rule 8:6 — Pretrial Proceedings; Assignment to Tracks and Case Management
Rule 8:6-1
Discovery; Exchange of Appraisals and Comparable Sales and Rentals
Rule 8:6-2
Pretrial Conferences
Rule 8:6-3
Failure to Make Discovery
Rule 8:6-4
Local Property Tax Cases; Tracks and Subtracks; Standards for Assignment
Rule 8:6-5
Local Property Tax Cases; Track Assignment
Rule 8:6-6
Local Property Tax Cases; Case Management Notice
Rule 8:6-7
Local Property Tax Cases; Track Reassignment
Rule 8:6-8
Local Property Tax Cases; Mandatory Settlement Conference