Most New Jersey tax assessors have already mailed out Income and Expense requests pursuant to N.J.S.A. 54:4-34 (Chapter 91) for this year. Failure or refusal to respond to the request of the assessor within 45 days may result in the loss of the right to appeal the assessment. To protect this right to appeal, promptly return the completed requests. Use certified mail and keep copies for your records. Also, be sure to identify owner-occupied properties as such and return those requests as well.