N.J.S.A. 45:14f-21(c) very specifically provides:

No person other than a State licensed real estate appraiser, a State real estate appraiser or a person who assists in the preparation of an appraisal under the direct supervision of a State licensed or certified appraiser shall perform or offer to perform an appraisal assignment in regard to real estate located in this State including, but not limited
to, any transaction involving a third party, person, government or quasi-governmental body, court, quasi-judicial body or financial institution.
*Please note Real Estate agents are not allowed to represent a petitioner for a tax appeal. Real Estate agents may appear as a fact witness and discuss how they marketed the property, listing price, offers, but may not offer an opinion of value as they are not a licensed real estate appraiser.
Additionally, the real estate agent must have completed an inspection of the property in order to be able to testify.