The Tax Assessor holds the following responsibilities:
- Identifies all property in the township
- Oversees and assigns taxable values
- Administers farmland assessment program
- Approves and disapproves various exemptions and deductions, such as senior citizens/veterans deductions
- Processes building permits to determine the value for added assessments
- Maintains the current tax map for the township
- Handles all deed transfers and property owner mailing address changes
Property Tax Deductions
Senior Citizen – Disabled Persons – Surviving Spouse
The State Constitution authorizes an annual property tax deduction from the property taxes levied on a dwelling house owned and occupied by any of three types of persons. The deduction is $250 off your property taxes.
Eligibility – Senior Citizen
In order to qualify for a property tax deduction, a senior citizen must apply for the deduction and must meet all of the following requirements:
- Citizenship in New Jersey as of October 1 of the pretax year.
- Age of 65 or more by December 31 of the pretax year.
- Ownership of the property as of October 1 of the pretax year.
- Residence in New Jersey and in the property as of October 1 of the pretax year.
- Income not in excess of $10,000, combined husband and wife, exclusive of social security.
Eligibility – Disabled Person
In order to qualify for a property tax deduction, a disabled person must meet all of the following requirements.
- Citizenship in New Jersey as of October 1 of the pretax year.
- Ownership of the property as of October 1 of the pretax year.
- Residence in New Jersey and in the property as of October 1 of the pretax year.
- Income not in excess of $10,000, combined husband and wife, exclusive of social security.
- Disablement must be total and permanent resulting in an inability to engage in any substantial gainful activity as of December 31 of the pretax year
Eligibility – Surviving Spouse
In order to qualify for a Surviving Spouse property tax deduction, a surviving spouse of either a qualified senior citizen or disabled person must meet all of the following requirements:
- Citizenship in New Jersey as of October 1 of the pretax year.
- Ownership of the property as of October 1 of the pretax year.
- Residence in New Jersey and in the property for which the deceased senior citizen spouse or disabled person spouse had received a Surviving Spouse property tax deduction.
- Income not in excess of $10,000, exclusive of social security.
- Age of the applicant must be not less than 55 on December 31 of the pretax year, and was not less than 55 at the time of death of the deceased spouse.
- Is not remarried.
- Is, in fact, the surviving spouse of a person who was receiving the property tax deduction as either a senior citizen or disabled person on the same property for which claim is being made
Veterans and Widows of Veterans
By provision of the State Constitution, a tax deduction is granted from the taxes levied on the real property owned by: qualified war veterans; their surviving spouses; and the surviving spouses of service persons who have served in time of war and who died in active duty. The tax deduction granted to veterans and their surviving spouses is in addition to all other tax deductions or exemptions, for which the person may be eligible. At the discretion of the claimant, the tax deduction may be apportioned among properties located in different taxing districts. The deduction has been increased from $50.00 to $250.00.
In order to qualify for a tax deduction, a veteran must apply for the deduction and must meet all of the following requirements as of October 1 of the pretax year.
- Citizenship of New Jersey.
- Legal residence in New Jersey
- Active service in the Armed Forces of the United States
- Active service in time of war
- Honorable discharge
- Ownership of property
Disabled Veterans and Surviving Spouses of Disabled Veterans and Servicemen
Certain war veterans who have suffered certain enumerated service-connected disabilities of a character described in the law or who have been declared to be totally or 100% permanently disabled are granted full tax exemption on their dwelling house and the lot on which it is located, as of the date the property is acquired by such a veteran, or as of the date the veteran property owner is declared to be totally or 1.00% permanently disabled by the United State Veterans Administration.
The surviving spouse of any such citizen and resident of this State who at the time of death was entitled to the exemption provided under the law, shall be entitled, on proper claim made therefore, to the same exemption as the deceased husband or wife was so entitled during widowhood or widowhood while a resident of this State, for the time that claimant is the legal owner thereof and actually occupies the said dwelling house on the premises to be exempted or any other dwelling claimant thereafter acquires and uses as the principal place of residence.
The widow or widower of a disabled veteran or deceased serviceperson who at the time of death was eligible for entitlement to the property tax exemption, or who would have become eligible had he or she lived to the date of a subsequent broadening of the scope of the property tax exemption (January 10, 1972), is eligible to receive the property tax exemption that the deceased would have been eligible to receive if living.
Note: The aforementioned requirements are subject to change without notification by the State of New Jersey.
If you feel you are entitled to any of the above deductions or exemptions, please contact the Tax Assessor for an application and to answer any questions you may have regarding the same.
Additional information available:
- Website: http://www.state.nj.us/treasury/taxation
- Division of Taxation e-mail for general questions:
nj*********@tr***.us
- Property Tax Reimbursement Program 1-800-882-6597
- Fair Homeowner Rebate 1-888-238-1233
- Customer Service Center 609-292-6400