Many property owners lose their right to challenge their real property tax assessment by ignoring the annual request by their local Tax Assessor to complete an Income and Expense Statement. This request is authorized by N.J.S.A. 54:4-34 and is known as a Chapter 91 filing. If you are served with a Chapter 91 request you must respond to same within the required time period otherwise the municipality can move to dismiss any subsequent tax appeal filed.