TAX ASSESSOR'S OFFICE

973-266-4013

 

Reporting to the Finance Department, the Tax Assessor’s Office is responsible for determining the taxability of property and for the equitable distribution of the tax burden in conformity with existing statutes and regulations.  The Assessor's Office maintains the assessment rolls as required by law.  If residents have obtained a building permit for renovations, additions, or new construction, they should expect a representative of the Assessor's Office to visit the property.  If residents are not home at the time, or if the timing of the inspection visit is inconvenient, the inspector will leave a letter and residents may call for an appointment.  Residents are urged to cooperate as fully as possible with the inspector so that this task can be accomplished as efficiently and accurately as possible. The following constitutional authorizations are administered jointly by the Offices of the Tax Assessor and Tax Collector.  For those individuals who feel they may qualify for the programs listed below, they may contact either office for the necessary forms or additional information.  The Tax Office can be contacted at 973-266-4038 and the Tax Assessor at 973-266-4013.

Current New Jersey Property Tax Relief programs are as follows:
Local Property Tax Forms
Property Tax Reimbursement Program for Seniors and Disabled Residents

Senior Citizen, Disabled, and Surviving Spouse:
The State Constitution authorizes an annual property tax deduction from the property taxes levied on a dwelling owned and occupied by a qualified senior citizen, a person less than 65 who is permanently and totally disabled, or a person who is the surviving spouse of a qualified senior or disabled person. In order to qualify, persons must be residents of the State of New Jersey, reside in the property for which the deduction is claimed, and have an income not exceeding $10,000 annually, excluding Social Security or a comparable governmental retirement or disability program not to exceed the equivalency under Social Security.
Veteran's Deduction: The State Constitution also provides for a tax deduction for qualified veterans and/or their surviving spouse. To qualify, the veteran must have served during a designated time of war (as follows) and must have received an honorable discharge.  

Active Wartime Service Periods for Veteran Deduction
and Disabled Veterans Exemptions
:
**Operation Northern/Southern Watch: August 27, 1992 - March 17, 2003
**Operation Iraqi Freedom: March 19, 2003 – Ongoing
**Operation Enduring Freedom: September 11, 2001 – Ongoing
**"Joint Endeavor/Joint Guard":
Bosnia & Herzegovina: November 20, 1995 – June 20, 1998
**Restore Hope" Mission – Somalia: December 5, 1992 – March 31, 1994
**Operation Desert Shield/Desert Storm Mission: August 2, 1990 – February 28, 1991
**Panama Peacekeeping Mission: December 20, 1989 – January 31, 1990
**Grenada Peacekeeping Mission: October 23, 1983 – November 21, 1983
**Lebanon Peacekeeping Mission: September 26, 1982 – December 1, 1987
Vietnam Conflict: December 31, 1960 – May 7, 1975
**Lebanon Crisis of 1958: July 1, 1958 – November 1, 1958
Korean Conflict: June 23, 1950 – January 31, 1955
World War II: September 16, 1940 – December 31, 1946
World War I: April 6, 1917 – November 11, 1918

**Note – Peacekeeping Missions require a minimum of 14 days service in the actual combat zone except where service-incurred injury or disability occurs in the combat zone, then actual time served though less than 14 days, is sufficient for purposes of property tax exemption or deduction. The 14 day requirement for Bosnia and Herzegovina may be met by services in one or both operations for 14 days continuously or in aggregate. For Bosnia and Herzegovina combat zone also includes the airspace above those nations.

The following relief programs are administered by the New Jersey State Division of Taxation and may be affected by State budgetary restrictions. You must call the numbers listed for applications and/or information regarding these programs.
Property Tax Reimbursement Program: During 1998, legislation was passed to authorize a freeze in property taxes for qualified senior citizens. In 2001, the allowable income limits were doubled in order to qualify more persons for the benefit. A single senior can receive up to $37,174 and a married couple up to $45,582 and still qualify. Other requirements are that the applicant must have been a New Jersey resident for at least the last 10 years, and must have resided at the current address for at least 3 years. Applications are due by March 15. This program is administered by the State Division of Taxation, which should be contacted at 1-800-882-6597 for applications or additional information.
NJ Saver Rebate: This is the most recently enacted property tax relief program having been instituted in 1999. All residents who owned and paid taxes on a home used as their principal residence are eligible; there are no age or income requirements. This rebate is applied for via telephone by June 15 directly with the Division of Taxation. The local tax office is not involved in mailing forms, calculating rebate amounts, or processing claims. You may call 1-877-658-2972 toll free for additional information on this program. The rebate amount varies by town, and is based on the effective school tax rate.
Homestead Rebate: This program was formerly administered, in part, by the local tax office, but has been modified over the years and is now administered by the Division of Taxation through NJ income tax returns (Form HR-1040 and NJ-1040 if required). Homeowners and tenants who pay property taxes on their principal residence in New Jersey either directly, or through rent payments and whose gross income does not exceed $200,000 and $100,000, respectively, may be eligible. This rebate ranges from $30 to $500. For information on Homestead Rebates, you must call the Homestead Rebate InfoLine at 1-800-323-4400.

The following process is administered by the Essex County Board of Taxation:

Property Tax Appeals: Property owners who wish to contest the equity of their assessed value may file a petition with the Essex County Board of Taxation on or before April 1. Petitions and instructions for filing are available directly from the Tax Assessor's Office and the Essex County Board of Taxation.

The Essex County Board of Taxation is located at 50 South Clinton Street, Suite 5200, East Orange, NJ 07018, and can be reached by telephone at 973-395-8525.