Hudson County's ordinary 2026 regular appeal deadline was April 1, and Union City used May 1 because it appeared on New Jersey's approved revaluation or reassessment list. The unified online system opened Hudson filing on February 5, 2026 and closed ordinary submissions April 1. Both the ordinary and Union City regular windows are now over. The Hudson checklist requires filing with the County Board and service on the municipal assessor and clerk; online filing transmits those municipal copies automatically. The appeal addresses assessed value, not the amount of tax created by municipal, school, and county budgets. FairPath can organize official records, owner-selected sales, and condition exhibits for 2027, but it cannot file, provide legal representation, establish true value, or restore a missed 2026 deadline.
Assessment context: Hudson's dense real-estate market requires unusually precise comparison work. Jersey City high-rises, brownstones, Bayonne housing, Hoboken condominiums, North Hudson multifamily buildings, and redeveloped waterfront properties differ by municipality, neighborhood, building, view, parking, floor, elevator, unit mix, rent regulation, and tax or abatement status. Start with municipality, block, lot, qualifier, class, land and improvement amounts, unit or building type, living area, age, condition, and official property-card details. New Jersey generally values the appealed year as of October 1 before that year. In a full revaluation or reassessment such as Union City's 2026 implementation, market value is central; elsewhere Chapter 123 may apply after true value is proved. A similar tax bill, listing price, or assessment in another municipality does not establish the subject's value.
Filing process: Hudson's handbook requires the appeal by the applicable date with copies to the County Tax Board, municipal assessor, and city or municipal clerk. It explains that online filing automatically sends the assessor and clerk copies; a paper filer must complete those service steps independently and retain proof. The unified schedule identified Hudson as a participating online county for 2026. A separate appeal generally applies to each assessed parcel, an important issue for condominium units, parking spaces, or separately assessed property. For 2027, confirm the portal start date, municipality revaluation status, filing fee, accepted channel, service mechanics, office receipt time, and hearing mode. Preserve the notice, petition, submission confirmation or county receipt, fee proof, municipal service, comparable schedule, attachments, and hearing notice in one file.
Evidence to review: Select sales as close as practical to the October 1 valuation date and match the features that drive Hudson values. For a condominium, record building, unit line, floor, view, interior size, parking, common charges, amenities, renovation, and sale conditions. For a two- to four-family or income-producing property, record legal use, unit count, leases, rents, expenses, condition, and any required income statement. For rowhouses and detached homes, compare neighborhood, lot, living area, age, renovation, parking, and flood or waterfront influence. Verify deed data and whether each transfer is arm's length. Dated photographs, inspection reports, permits, plans, contractor scopes, association records, and a qualified appraisal can explain material differences. FairPath can index evidence but does not select witnesses or determine admissibility.
Current deadline guidance: April 1, 2026; May 1 for Union City. Hudson's unified filing schedule closed ordinary regular appeals on April 1, 2026. Union City appears on the state's approved 2026 revaluation and reassessment list and followed the May 1 implementation-year rule. Both regular periods are closed; a later qualifying notice must be analyzed separately.
Union City alone appears as Hudson County's 2026 state-listed implementation municipality and therefore used the May 1 deadline; the county's other ordinary filings closed April 1.
Hudson's online system automatically serves the municipal assessor and clerk, while paper filing leaves those service obligations with the petitioner.
Condominium comparisons may require building-level and unit-line detail, including floor, view, parking, amenities, common charges, and renovation, rather than broad neighborhood similarity.
Separately assessed condominium parking or related parcels may require separate petitions. Verify block, lot, and qualifier for every component before filing.
Official filing authority: Hudson County Board of Taxation. https://secure.njappealonline.com/prodappeals/login.aspx
Source: New Jersey County Boards of Taxation, County Appeal Filing Schedule, https://secure.njappealonline.com/prodappeals/FilingSchedule.aspx/Login.aspx. Reviewed 2026-07-15.
Source: Hudson County Board of Taxation, Hudson County Appeal Instructions Handbook, https://secure.njappealonline.com/prodappeals/help/Hudson_InstructionsHandbook.pdf. Reviewed 2026-07-15.
Source: New Jersey Division of Taxation, 2026 Approved Revaluations and Reassessments, https://www.nj.gov/treasury/taxation/pdf/lpt/revaluation/2026RevalList.pdf. Reviewed 2026-07-15.
Source: New Jersey Division of Taxation, Assessment and Appeals, https://www.nj.gov/treasury/taxation/lpt/lpt-appeal.shtml. Reviewed 2026-07-15.