New Jersey

state characteristics

Assessment Ratio: Varies locally
Fiscal Tax Year: 01/01 – 12/31
Valuation Authority: City, Borough or Township
Collection Authority: City, Borough or Township
Level One Appeal Name: Local County Board if assessed value appealed is less than $1,000,000 or less.
State Tax court if assessed value appealed is greater than $1,000,000
RE Rendition Required: Yes, If requested. Failure may result in loss of appeal rights
PP Rendition Required: No
Consultant Certification or Licensing: Not Required; however in order to file appeal must be Attorney licensed to practice in New Jersey
Real Estate Taxable? Yes
Personal Property Taxable? No
Inventory Taxable? No

key tax dates – real estate

Assessment Date: Oct 1  
Appeal Deadline: April 1 May 1, deadline to County Board if jurisdiction is implementing a revaluation
Tax Bills Issued: July  
Tax Bills Due: Aug 1
Feb 1
May 1
Nov 1
Quarterly Installment
Quarterly Installment
Quarterly Installment
Quarterly Installment

key tax dates – personal property

Assessment Date: Exempt
Tax Bills Due: Exempt