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 Collector’s Office can be contacted at 973-952-6106 and the Tax Assessor at 973-952-6062
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.
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 and must have received an honorable discharge.
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. This program is administered by the State Division of Taxation, which should be contacted at 1-800-882-6597 for applications or additional information.
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 495 Dr. Martin Luther King Jr. Boulevard Room 203, Newark, NJ 07102, and can be reached by telephone at 973-395-8525.
Taxpayer Bill of Rights
For More Information
Many Local Property Tax forms and publications are available on the Division of Taxation’s website at: http://www.state.nj.us/treasury/taxation/lpt/localtax.shtml