Extension of Property Tax Appeal Filing Deadline Due to COVID-19 Coronavirus
SUPREME COURT OF NEW JERSEY
WHEREAS, a national emergency has been declared and the Governor of New Jersey has declared a State of Emergency and Public Health Emergency because of the COVID-19 coronavirus public health crisis, with statewide implementation of social distancing measures to attempt to slow the spread of the virus; and
WHEREAS, those measures are resulting in unprecedented closures and cancellations throughout the state such that corporate and residential property taxpayers are severely disrupted in their ability to meet filing deadlines in property tax appeals before the County Boards of Taxation and the New Jersey Tax Court;
IT IS ORDERED, effective immediately and until further order, pursuant to N.J. Const., Art. VI, sec. 2, par. 3, that:
(1) With regard to local property tax appeals, the filing deadlines as to complaints and counter-complaints as set forth in Comi Rules 8:4-l(a)(4) and 8:4-3(a) pursuant to N.J.S.A. 54:3-21, which are applicable to both the New Jersey Tax Court and New Jersey County Boards of Taxation, to the extent that those deadlines have not already passed, are hereby extended to the later of: (a) May 1, 2020, or (b) 30 days following a determination by the Governor that the State of Emergency declared under Executive Order No. 103 has ended. 1
(2) With regard to state tax appeals, the filing deadlines as set forth in (a) Comt Rules 8:4-l(a) and 8:4-l(b) pursuant to N.J.S.A. 54:51A-14, which require such appeals to be filed with the Tax Court of New Jersey within 90 days after an action by the Director of the Division of Taxation; (b) Court Rule 8:4-3(b), with respect to filing an answer in the Tax Court; and (c) N.J.S.A. 54:49-18, which requires administrative appeals to be filed within 90 after an assessment or finding by the Division of Taxation, to the extent that those deadlines have not already passed, are hereby extended to the later of: (a) May 1, 2020, or (b) 30 days following a determination by the Governor that the State of Emergency declared under Executive Order No. 103 has ended.
For the Court/ Stuart Rabner/ Chief Justice
OFFICE OF THE TAX ASSESSOR
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 ad valorem or a tax “according to value.” The New Jersey Constitution requires real property to be assessed at the “same standard of value.” New Jersey Statutes at N.J.S.A. 45:4-23 establish the standard to be the “full and fair value” or “true value.” True value represents the fair market value of the property or the price for which it would sell in an arms-length transaction between a willing buyer and willing seller. More information on how property is valued for property tax purposes can be found here: http://www.state.nj.us/treasury/taxation/pdf/lpt/ptassessment.pdf
 Handbook for New Jersey Assessors, Revised August 2017
Important Dates and Information
- January 10th – Tax list for current year finalized.
- February 1st – Notice of Assessment for current and prior year post cards mailed. Note: this is a notice of your assessed value and not a record of taxes paid. A copy of your current postcard can be found here. You can access the amount of taxes paid through the “Pay Online” feature located on our homepage or by calling the Tax Collector’s Office at 973-326-7420.
- April 1st – Deadline for filing of tax appeals. Further information on tax appeals can be found here: http://www.morristwp.com/DocumentCenter/View/3343
- August 1st – Deadline for filing of farmland assessment applications.
- November 1st – Deadline for filing application for exempt status (non-profit entities).
- December 1st – Deadline for filing appeals of added assessments.
2019 Tax Rate - $1.833 per $100 of assessed value.
2019 Equalization Ratio – 96.25% (applicable to tax appeals for 2019 tax year).
Added Assessment: an increase in assessed value for improvement(s) to property completed after January 10th. Added assessments are billed by the Tax Collector separately in October with payment due November 1.
Building Permits: Improvements will be assessed when they are complete, regardless of whether the building permit has been closed out.
Change of Mailing Address: Please mail, e-mail, or fax a request to the Tax Assessor.
Deeds: A copy of a recorded deed can be obtained from the Tax Assessor’s office or through the Morris County Clerk’s office public search link here.
Demolition: Property demolished or damaged by fire or acts of nature will be taxable for the entire year unless the Tax Assessor is notified by January 1st, as per NJ Statute 54:4-35.1.
Farmland Assessment: Forms are mailed to farmland property owners by July 1 of each year and must be completed and returned to the Assessor’s office, with the necessary supporting documentation, by August 1. Failure to provide the necessary supporting documentation may result in removal of the farmland assessment.
Income & Expense Statements (Chapter 91): Forms are mailed to owners of income-producing property each year and must be returned within 45 days of mailing.
List of Property Owners within 200 Feet: Please complete the request form and return it to the Assessor’s office with payment. The list will be available within seven working days.
New Owners: Property ownership cannot be changed until a recorded deed is received by the Tax Assessor’s office. Deeds are sent to the Assessor by Morris County after they have been recorded, but a copy of a recorded deed can be provided by the homeowner if they have a copy. It takes at least four weeks for the deed to be sent to the Assessor once it is recorded.
Revaluation: The last Township-wide revaluation was in 2016. The prior revaluation was in 2001.
* Please Note: Due to Java Plug-In Issues please view the linked Tax Map.
Zoning: Please contact the Zoning Officer at 973-326-7440.
Property Tax Relief Programs
- New Jersey Senior "Freeze": The program is administered by the New Jersey Division of Taxation. Call 1-800-882-6597 for more information.
- Senior Citizen Property Tax Deduction: The deduction is $250 per year. Income (including spouse's income) cannot exceed $10,000 per year, not including Social Security or federal, state, county, or municipal government pension. Please call the Tax Assessor for the claim form.
- Veteran Property Tax Deduction: The deduction is $250 per year. Must have active wartime service and copy of Form DD214 (honorable discharge). Please call the Tax Assessor for the claim form. Please be aware that a Supplemental Form is required if you served during a Peacekeeping Mission.
Property Taxpayer Bill of Rights P. L. 2017, c. 128.
The Property Taxpayer Bill of Rights ensures that: 1) All property taxpayers are accorded the basic rights of fair and equitable treatment under the State Constitution and laws of New Jersey; 2) All property taxpayers receive the information and assistance they need to understand and meet their property tax responsibilities.
Services to Property Taxpayers
As a property taxpayer, you have the right to obtain information explained in simple, nontechnical terms about:
- Your responsibilities and rights as a property owner and property taxpayer;
- Your real property assessment and how it is determined and calculated;
- Your right to appeal and how to appeal an assessment you believe is incorrect as to your property or as to another property in the same county and the time limits involved;
- Your right, in the context of a property tax appeal, to view the property record card of other real property in the municipality;
- Responsiveness You have the right to expect questions will be responded to within a reasonable amount of time;
- Statements and Notices You have the right to expect all notices you receive will clearly identify the purpose of the communication and the proper procedure when responding;
- For More Information Many Local Property Tax forms and publications are available on the New Jersey Division of Taxation website