The assessor occupies a unique position within the framework of local government. Assessors, though selected and appointed by municipal officials, are public officers whose duties are imposed by and defined in state law. When assessing property for taxation, the assessor performs a governmental function as an agent of the Legislature. The assessor is subject to certain local requirements and to supervision at both the county and state levels of government.
New Jersey's real property tax is an ad valorem or "according to value" tax. This means that each person pays tax based on the value of the property he or she owns.
Please see the New Jersey Homeowner's Guide to Property Taxes (below) or the Division of Taxation's How Property is Valued Brochure for more information.
Tax list for current year finalized
Notice of Assessment mailed to all taxpayers
Farmland assessment applications due
Added assessment bills mailed out-- PAYMENT MUST BE RECEIVED BY NOVEMBER 1st
Tax-exempt applicants must file their I.S. or F.S. form
Appeals of Added and Omitted Assessments due
In New Jersey, municipalities, schools, and counties set their own budgets independent of each other. A common misunderstanding is the township has a say in the school or county budget--we do not. However, by law we must collect all property taxes budgeted by the schools and the county--they do not have their own tax collectors. We must collect in taxes what they tell us to collect.
All property tax money for use by the municipality, the schools, and the county are collected by the municipality through the township Tax Collector. Once collected, the township is required by law to forward the budgeted amount to the schools and county. We cannot withhold their money.
(The first three towns are all at 0%. Lower Alloways Creek as the nuclear generating station pay all their municipal taxes, Washington Township, Burlington County has the largest amount of state protected land for which they receive a large amount of state money to offset their hosting cost, and Walpack, Sussex County has 11 residents. Deerfield Township is also the only one of those towns that has a part-time career fire/EMS service.)