General Assessment Issues
Tax forms referenced in this section are stored in Adobe Acrobat PDF. PDF-formatted documents appear the same as the original printed forms. To view and print these forms, you must have a PDF viewer which is available free from Adobe.
Municipal tax assessors in New Jersey must hold a Tax Assessor Certificate. The Director of the Division of Taxation conducts two certification exams each year, one in March and another in September.
The qualifications for admission to a certification examination are:
Municipal tax assessors in New Jersey must hold a Tax Assessor Certificate. The Director of the Division of Taxation conducts two certification exams each year, one in March and another in September.
The qualifications for admission to a certification examination are:
- Be not less than 21 years old.
- Be a citizen of the United States.
- Be of good health and free from physical or mental disabilities that would prevent you from doing the job.
- Be of good moral character.
- Have obtained a diploma from an approved high school or have received an academic education accepted by the Commissioner of Education as fully equivalent.
- Have graduated from a 4-year course at a college of recognized standing. An applicant who does not meet the college education requirement may substitute full-time real estate appraisal work or experience in property tax assessment work on a year-for-year basis.
- File written application not less than 30 days before an examination.
Applications may be obtained from:
Division of Taxation
Property Administration
PO Box-251
Trenton, New Jersey 08695-0251
The application must be accompanied by a $10 check or money order.
Farmland Assessment
Farmland meeting the requirements for eligibility can receive preferential assessment. The assessment is based on productivity and agricultural or horticultural use of the land.
Eligibility Requirements:
Division of Taxation
Property Administration
PO Box-251
Trenton, New Jersey 08695-0251
The application must be accompanied by a $10 check or money order.
Farmland Assessment
Farmland meeting the requirements for eligibility can receive preferential assessment. The assessment is based on productivity and agricultural or horticultural use of the land.
Eligibility Requirements:
- Applicant must own the land.
- Owner must apply for Farmland Assessment on Form FA-1 with municipal tax assessor annually on or before August 1 of the year immediately preceding the tax year.
- Land must be devoted to agricultural or horticultural uses for at least two years prior to the tax year.
- Land must consist of at least 5 contiguous acres.
- Gross sales of products from the land must total $500 per year for the first 5 acres, plus $5 per acre for each acre over 5, except in the case of woodland or wetland where the income requirement is $.50 per acre for any acreage over 5.
- Owner must represent that the land will continue in agricultural or horticultural use to the end of the tax year for which application is made.
- Change to a use other than agricultural or horticultural results in additional taxes referred to as rollback taxes (taxes that would have been paid had the land been valued and taxed as other land minus taxes paid under farmland assessment).
Contact: 609-292-7975
Tax Appeals
In New Jersey, the specific remedy for property tax complaints is by appeal of the property's assessment to the County Tax Board and the various courts.
Appeals must be filed with the County Board of Taxation on or before April 1 of the tax year or within 45 days from the date of the Assessment Notifications are mailed by the taxing district, whichever is later.
The following appeals forms are available:
Tax Appeals
In New Jersey, the specific remedy for property tax complaints is by appeal of the property's assessment to the County Tax Board and the various courts.
Appeals must be filed with the County Board of Taxation on or before April 1 of the tax year or within 45 days from the date of the Assessment Notifications are mailed by the taxing district, whichever is later.
The following appeals forms are available:
- Petition of Appeal - (PDF - 17K)
- Added/Omitted Petition of Appeal - (PDF - 17K)
These forms can also be obtained from the county tax boards located in the most county office buildings.
If you are dissatisfied with the judgment of the County Board of Taxation you may file an Appeal with the Tax Court within 45 days of date of judgment final.
If the property's assessed valuation is greater than $750,000 the taxpayer or taxing district may bypass the County Board of Taxation and file a petition of appeal called Form of Complaint with the Tax Court by April 1 of the tax year.
Appeals from the Tax Court judgments may be carried to Superior Court, Appellate Division within 45 days.
Mailing Address:
Tax Court of New Jersey
PO Box-972
Trenton, New Jersey 08625-0972
Telephone Number: 609-292-5082
Property Tax Deduction for Veterans or Surviving Spouses
In 1999, voters approved a constitutional amendment to increase this deduction. Previously $50, the deduction increase is in $50 increments until reaching a maximum of $250: i.e. tax year 2000 deduction-$100; tax year 2001 deduction-$150; tax year 2002 deduction-$200; and tax year 2003 and thereafter deduction-$250.
TO QUALIFY, you must be an honorably discharged US Armed Forces war veteran, or the unmarried surviving spouse of such a war veteran or the surviving spouse of a serviceperson who served in time of war and died while on active duty.
You must be a property owner and a legal resident of New Jersey and, where applicable, prove that the deceased veteran or serviceperson was a legal resident of New Jersey.
Eligibility criteria must be met as of October 1 of the year prior to the tax year for which deduction is claimed.
Claim Form V.S.S. (PDF 11K) must be filed with the municipal tax assessor or tax collector.
$250 Real Property Tax Deduction for Senior Citizens, Disabled Persons or Surviving Spouses
An annual $250 deduction from real property taxes is provided for the dwelling of a qualified senior citizen, disabled person or surviving spouse (widow/widower).
TO QUALIFY, you must be by December 31 of year before year deduction is requested a senior citizen, age 65 or older, or a permanently and totally disabled individual, unable to be gainfully employed, or a surviving spouse, age 55 or more and age 55 at time of spouse's death.
You must be a legal resident of New Jersey for one year immediately prior to October 1 of the year before the year for which the deduction is requested.
You must be an owner of and a permanent resident in the dwelling on October 1st of the year before the year for which the deduction is requested.
Income may be no more than $10,000 during the year for which the deduction is requested, excluding, with restrictions, monies received from social security, or Federal Government pension, disability and retirement programs or State, County, Municipal pension, disability and retirement programs.
Claim Form PTD (PDF 15K) must be filed with your municipal tax assessor or tax collector.
Property Tax Exemption for 100% Disabled Veterans or Surviving Spouses
Certain permanently and totally disabled war veterans or the surviving spouses (widows/widowers) of such disabled war veterans and servicepersons are granted a full property tax exemption on their dwelling house and the lot on which it is situated.
TO QUALIFY, you must be an honorably discharged veteran, who had active service in time of war in the US Armed Forces, or the unmarried surviving spouse of such a disabled veteran. Surviving spouses of servicepersons who died in active service in time of war also qualify. Disability must be certified as 100% permanent and total by the United States Veterans Administration.
You must be the owner and a permanent resident in the dwelling and legal resident of New Jersey. In the case of surviving spouses, the deceased spouse must also have been a legal resident of New Jersey.
Claim Form D.V.S.S.E. (PDF 13K) must be filed with the municipal tax assessor.
Other Abatement and Exemption Applications
If you are dissatisfied with the judgment of the County Board of Taxation you may file an Appeal with the Tax Court within 45 days of date of judgment final.
If the property's assessed valuation is greater than $750,000 the taxpayer or taxing district may bypass the County Board of Taxation and file a petition of appeal called Form of Complaint with the Tax Court by April 1 of the tax year.
Appeals from the Tax Court judgments may be carried to Superior Court, Appellate Division within 45 days.
Mailing Address:
Tax Court of New Jersey
PO Box-972
Trenton, New Jersey 08625-0972
Telephone Number: 609-292-5082
Property Tax Deduction for Veterans or Surviving Spouses
In 1999, voters approved a constitutional amendment to increase this deduction. Previously $50, the deduction increase is in $50 increments until reaching a maximum of $250: i.e. tax year 2000 deduction-$100; tax year 2001 deduction-$150; tax year 2002 deduction-$200; and tax year 2003 and thereafter deduction-$250.
TO QUALIFY, you must be an honorably discharged US Armed Forces war veteran, or the unmarried surviving spouse of such a war veteran or the surviving spouse of a serviceperson who served in time of war and died while on active duty.
You must be a property owner and a legal resident of New Jersey and, where applicable, prove that the deceased veteran or serviceperson was a legal resident of New Jersey.
Eligibility criteria must be met as of October 1 of the year prior to the tax year for which deduction is claimed.
Claim Form V.S.S. (PDF 11K) must be filed with the municipal tax assessor or tax collector.
$250 Real Property Tax Deduction for Senior Citizens, Disabled Persons or Surviving Spouses
An annual $250 deduction from real property taxes is provided for the dwelling of a qualified senior citizen, disabled person or surviving spouse (widow/widower).
TO QUALIFY, you must be by December 31 of year before year deduction is requested a senior citizen, age 65 or older, or a permanently and totally disabled individual, unable to be gainfully employed, or a surviving spouse, age 55 or more and age 55 at time of spouse's death.
You must be a legal resident of New Jersey for one year immediately prior to October 1 of the year before the year for which the deduction is requested.
You must be an owner of and a permanent resident in the dwelling on October 1st of the year before the year for which the deduction is requested.
Income may be no more than $10,000 during the year for which the deduction is requested, excluding, with restrictions, monies received from social security, or Federal Government pension, disability and retirement programs or State, County, Municipal pension, disability and retirement programs.
Claim Form PTD (PDF 15K) must be filed with your municipal tax assessor or tax collector.
Property Tax Exemption for 100% Disabled Veterans or Surviving Spouses
Certain permanently and totally disabled war veterans or the surviving spouses (widows/widowers) of such disabled war veterans and servicepersons are granted a full property tax exemption on their dwelling house and the lot on which it is situated.
TO QUALIFY, you must be an honorably discharged veteran, who had active service in time of war in the US Armed Forces, or the unmarried surviving spouse of such a disabled veteran. Surviving spouses of servicepersons who died in active service in time of war also qualify. Disability must be certified as 100% permanent and total by the United States Veterans Administration.
You must be the owner and a permanent resident in the dwelling and legal resident of New Jersey. In the case of surviving spouses, the deceased spouse must also have been a legal resident of New Jersey.
Claim Form D.V.S.S.E. (PDF 13K) must be filed with the municipal tax assessor.
Other Abatement and Exemption Applications
- Form UEZ (PDF 17K) - Application for Real Property Tax Abatement for Residential Property in an Urban Enterprise Zone
- Form EOZ-1 (PDF 8K) - Application for Real Property Tax Exemption for Certain Contaminated Real Property
Handbook for New Jersey Assessors
The Handbook for New Jersey Assessors is one of the tools used by assessors.
If you would like to purchase this handbook, please call (609) 292-7929.
The Handbook for New Jersey Assessors is one of the tools used by assessors.
If you would like to purchase this handbook, please call (609) 292-7929.
Treasury: