What type of reductions can be appealed through the county board?

The correct response pertains to the appeal process concerning Assessment Values. In New Jersey, property owners have the right to challenge the assessed value of their properties through the county board of taxation. This is primarily because property taxes are based on the assessed value; if a property owner believes that their property's assessment is higher than its actual market value, they can file an appeal to seek a reduction.

The key aspect here is understanding that appeals related to real estate taxes, income taxes, and local business taxes are handled differently. Real estate taxes are a result of assessments, but the specific appeal process focused on reducing the tax bill directly pertains to challenges in valuation, not the tax rate itself. Appeals related to income and local business taxes do not typically go through the county board of taxation, as these are governed by different state tax regulations and appeal processes. This emphasizes the specificity of the appeal to assessment values in the context of property taxation.