Increases property tax assessment appeal filing fees.

This bill increases the filing fees for property tax assessment appeals in New Jersey counties, directly affecting taxpayers who contest their property valuations. Under the new provisions, fees range from $25 to $200 depending on the assessed value of the property, with higher fees applying to higher-valued properties and additional charges for classification appeals. The bill also maintains an exemption from filing fees for veterans, senior citizens, disabled persons, and homestead exemption appeals. All collected fees must be used by county boards of taxation for real property assessment and tax appeal purposes.