Under State law, the actual tax on a property cannot be appealed. However, an aggrieved property owner can file an appeal with regard to the assessment of value. The tax rate and a tax assessment are two distinctly different things, which sometimes are confused. The tax rate is determined by the dollar amount needed to operate South Orange, our School District, and Essex County, while the tax assessment provides the value upon which to apportion the taxes. Taxpayers can appeal a tax assessment, but not a tax rate.