N.J. Admin. Code § 18:14-3.10
An aggrieved claimant may appeal from the disallowance of a claim for a real property tax deduction in the same manner as is provided for appeals from local property tax assessments generally. However, in the event that a claimant's application for a real property tax deduction is disallowed by the assessor or collector on a date too late to permit the applicant to file an appeal with the county board of taxation on or before April 1 of such year, then the applicant may file an appeal at any time on or before April 1 of the succeeding year. If such appeal is filed by the applicant within such time as to permit it to be calendared and heard by the county board of taxation during the year immediately following the year to which such appeal relates, the county board of taxation may hear and decide such appeal for the tax year to which the appeal relates. The claimant's appeal should set forth the reasons for the appeal, the nature and the location of the property, the claimant's documents supporting his or her reasons for the appeal and a statement describing the tax year at issue and the relief sought.
N.J. Admin. Code § 18:14-3.10