In accordance with NJSA 54:4 et seq, Tax Assessors are governed by the laws of the State of New Jersey and are overseen by the County Board of Taxation. All real property is subject to taxation in the taxing district in which it is located, unless exempted by some provision of the law or the State or Federal Constitution. It is the responsibility of the Tax Assessor to place a value on each parcel of property situated in his/her taxing district in a factual, objective, and unbiased manner; under general laws and by uniform standards.
Notices are mailed annually in the form of a postcard (typically, on or before February 1) stating the assessment upon which the tax obligation will be based in the ensuing year. Unless otherwise noted on the assessment notice, any property owner who believes there is an error in the derived assessment may review the property record for accuracy, and has the right to appeal their assessment on or before April 1st annually. Note that this postcard represents the statutory Notice of Assessment, and is not intended for federal or state income tax purposes.
Information about the appeal process may be obtained from the Ocean County Tax Board website (www.tax.co.ocean.nj.us/) or by calling (732)929-2008. Owners of properties with an assessment greater than $1,000,000 have the option of filing their appeal directly with the State Tax Court of New Jersey. The preceding information is also included annually on the assessment postcard for reference.
In addition to placing new construction on the municipal property list, the assessor’s office processes both Veteran and (restricted income) Senior/Disabled Person deductions; these benefits are currently $250. Each program has specific requirements set by the NJ Division of Taxation which include residency, income restrictions, or specified dates of military service. Applications and additional details are available through the Tax Assessor’s office (732-262-1069) or through the NJ Division of Taxation listed below.
If you are a Veteran with a 100% permanent wartime service-connected disability (as established by the United States Veterans Administration) and domiciled in New Jersey, you may be eligible for additional property tax benefits– please contact your Assessor’s office for information and a DVSSE Exemption Application.
Information and applications for the Property Tax Reimbursement Program (“Senior Tax Freeze”) may be obtained directly from the NJ Division of Taxation (1-800-882-6597) or from their website: http://www.state.nj.us/treasury/taxation/relief.shtml .
We trust that the information provided herein, although not all-inclusive, will help you in your quest for public information and services.
THE PROPERTY TAXPAYER BILL OF RIGHTS
(Chapter 128, P.L. 2017, approved July 21, 2017)
Every property taxpayer has the right to:
- understand his/her real property assessment;
- appeal an assessment that a taxpayer believes is too high
The property taxpayer has the following rights under State law to:
- understand the real property assessment process;
- understand the requirements of the Constitution of the State of New Jersey concerning the assessment of real property;
- understand the assessment calculation of his/her real property;
- detailed information about how to appeal a real property assessment;
- view the real property assessment of any other parcel of real property in the municipality in which the taxpayer’s property is located.