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Qualifications of the Assessor: Assessors are appointed individually and must fulfill the requirements for State certification pursuant to NJ.S.A. 54:1-35.25, N.J.S.A. 40A9-146, N.J.S.A. 40A: 9-148.

Mission Statement:

To provide a fair and equitable assessment for each property; educate the public about the property tax system. Provide information to the public regarding their value and how it was determined and to assist property owners with forms regarding property tax deductions.

 

Program Description

Each year the assessor is responsible for accurately identifying, listing, valuing, and defending the values of all real property in the Borough. This requires the collection, interpretation, and maintenance of data from various sources. Through the use of technology we are able to provide other departments and the public access to our database. The assessor is also responsible for administering various programs such as veterans, senior citizens, farmland assessments, tax exemptions, sales ratio, and annual assessment notifications.


Duties and Responsibilities

Appraisal: Performance of this duty of the Assessor involves determining the taxability and fair market value of all new, existing and improved properties within the municipality. Procedures include:

  • Field inspection
  • Structural measurements
  • Calculation
  • Sales analysis
  • Market trend studies
  • Income and Expense Analysis
  • Administration: Administration responsibilities of the Assessor include.
  • Maintaining and updating assessment records.
  • Tax map maintenance in cooperation with the Borough Engineer
  • Defense of Appeals.
  • State Mandated Regulations:
  • Sales analysis for equalization of school aid
  • Processing of applications for exemptions or deduction including veterans, Senior Citizens, Disabled persons and other legal tax-exempt organizations.
  • Inspection of properties and determination of Farmland Assessment applications.

 

Uniformity in Assessments

This product of the Assessor's effort is the basis for the largest generated revenue. The assessment figure is an important part of determining the local share of school and county taxes. Many government functions depend on the Assessor's records for an accurate, up-to-date information, such as Planning, Zoning, and the Building Department.

The reason for uniformity in assessments is that all types and classes of properties are to be assessed at the same rate or ratio of value to the true value of the properties. If all properties are assessed at the same ratio to market value, each taxpayer will be paying a fair share of taxes on each property within the municipality. This uniformity is accomplished by analyzing all sales within the municipality to determine their use in the sales ratio study program. In addition to the ratio study, the Assessor reviews the variations from the average sales ratio to determine uniformity.

 

Some Things to Remember

  • Your Collector can answer questions about tax collections; the Assessor about Assessments.
  • The Assessor cannot legally collect tax money.
  • Tax payments may be made to the Tax Collector by mail following instructions on the back of your Tax Bill.
  • Interest is required to be charged on late payments of taxes.
  • When you are issued a building permit, you may expect visits from both the Assessor and the Construction Code Official, as their duties require.
  • Improvements may be subject to Added Assessments, which begin in the 1st of the month following substantial completion, occupancy or use. The Added Assessment list is submitted to the County Tax Board on October 1st, and the tax thereon is due November 1 of the same year.
  • If you demolish an old building, consider its tax cost and usefulness before you tear it down. Remember that any building standing as of October 1st may be taxable for the following tax year. A permit is required from the Construction Code Official.

 

Property Tax Benefits

Property Tax Benefits/Deductions & Exemptions

If you are a qualified Veteran, Surviving Spouse/Domestic Partner of a Veteran, Senior Citizen, Disabled Person or Surviving Spouse of a Senior Citizen or Disabled Person, you may be eligible for a property tax deduction that would reduce your tax liability. You can request an application form for any of the below listed deductions or exemptions from the Tax Assessor's Office.

Veterans & Surviving Spouse/Domestic Partner:

An annual $250 deduction from property taxes is available for the property of a qualified Veteran or Surviving Spouse/Domestic Partner of a Veteran. In order to be eligible, the applicant must be an owner of the property and citizen and resident of New Jersey as of October 1 of the pre-tax and the Veteran must have been honorably discharged or released from active service in the US Armed Forces during one of the following periods.

Mission or Operation Time Period Served

Operation Northern/Southern Watch*                       August 27, 1992 – March 17, 2003

Operation Iraqi Freedom*                                         March 19, 2003 – Ongoing

Operation Enduring Freedom*                                  September 11, 2001 – Ongoing

Joint Endeavor/Joint Guard*                                     November 20, 1995 – June 20, 1998

Restore Hope Mission*                                             December 5, 1992 – March 32, 1994

Operation Desert Shield/Desert Storm*                    August 2, 1990 – February 28, 1991

Panama Peacekeeping Mission*                              December 20, 1989 – January 31, 1990

Grenada Peacekeeping Mission*                             October 23, 1983 – November 21, 1983

Lebanon Peacekeeping Mission*                             September 26, 1982 – December 1, 1987

Vietnam Conflict                                                       December 30, 1960 – May 7, 1975

Lebanon Crisis of 1958*                                           July 1, 1958 – November 1, 1958

Korean Conflict                                                         June 23, 1950 – January 31, 1955

World War II                                                              September 16, 1940 – December 31, 1946

World War I                                                               April 6, 1917 – November 11, 1918

*Peacekeeping Missions require a minimum of 14 days service in the actual combat zone except where service incurred injury or disability occurs in the combat zone, then actual time serves, though less than 14 days, is sufficient for purposes of property tax exemption or deduction. The 14 day requirement for Bosnia and Herzegovina may be met by service in one or both operations for 14 days continuously or in aggregate. For Bosnia and Herzegovina combat zone also includes the airspace above those nations.

Property Tax Exemption for 100% Disabled Veterans or Surviving Spouse/Domestic Partners.

Certain permanently and totally disabled war veterans or the surviving spouses/domestic partners of such disabled war veterans are granted a full property tax exemption on their dwelling house and the lot on which it is situated.

In order to qualify, you must be an honorably discharged veteran, who had active service in time of war in the U.S. Armed forces, or the unmarried surviving spouse/domestic partner of such a disabled veteran. Surviving spouses of servicepersons who died in active service during a time of war also qualify. The veteran must be certified as 100% permanently and totally disabled by the United States Veteran's Administration.

Applicants must also be the owner as well as a permanent resident in the dwelling and a legal resident of the State of New Jersey to qualify. In the case of surviving spouses/domestic partners, the deceased spouse/partner must also have been a legal resident of New Jersey.

You can request an application from the Tax Assessor's Office, Claim Form D.V.S.S.E., which can be filed at any time during the year with the Assessor. Additional proof required for a veteran include a copy of the Honorable Discharge or Release, Form DD214 and the Veterans Administration Certification of Disability. A surviving spouse/domestic partner must also include a copy of the veteran's death certificate.

If you are a Veteran or Surviving Spouse/Domestic Partner of a Veteran who served during a Peacekeeping Mission you must also submit the Supplemental Form for Peacekeeping Missions, Supplemental D.V.S.S.E/V.S.S.

 

Tax Appeals

Taxpayers who disagree with their assessment have the right to file an appeal to the Bergen County Board of Taxation on or before April 1 or 45 days from the date the Assessment Notifications are mailed by the Borough, whichever is later. Appeals forms can be requested from the Bergen County Board of Taxation.

If the property is assessed for more than $750,000 the taxpayer can appeal directly to the N.J. State Tax Court. If you are dissatisfied with the judgement that you receive from Bergen County Board of Taxation, you may file an appeal with the N.J. State Tax Court within 45 days from the date of the final judgement.

Mailing Addresses:

Bergen County Tax Board

One Bergen County Plaza

3rd Floor, Room 370

Hackensack, NJ 07601

Phone: 201-336-6300

Tax Court of New Jersey

P.O. Box 972

Trenton, NJ        08625

Phone: 609-292-5082

Added Assessments

New Construction, structural additions and improvements completed after Oct 1 are valued and taxed under the Added Assessment Law. This way property that becomes assessable after October 1 does not avoid its fair share of the tax burden for the rest of the year.

A new structure, or an addition to or alteration of an old structure, is valued as of the first day of the month following completion. If the value when completed is greater than the assessed value placed on the structure on October 1 of the pre-tax year, an Added Assessment based on the difference must be made. The Added Assessment is prorated on the number of full months in the tax year. Additional assessments that through error, were not made at the proper time, may be placed on the tax rolls through the Omitted Assessment Laws. An Omitted Assessment can be made for the current year and one prior year.

Tax bills for both Added and Omitted Assessments are generally sent in October and are payable on November 1. If you disagree with the Added or Omitted Assessment that is placed on your property, you can appeal it to the Bergen County Board of Taxation prior to December 1. An appeal form can be requested from the Bergen County Board of Taxation.

 

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