Department of Finance,
Division of Assessments
Tax Information

Appeal Information
Prior to February 1st of the tax year post cards are mailed to all property owners with the current assessment and taxes paid the prior year listed. If a property owner disagrees with their assessment they should confer with the Assessor's office and if still in disagreement an appeal can be filed with the Sussex County Board of Taxation, 83 Spring Street; Suite 301; Newton, NJ 07860, Phone 973-579-0970, or Fax 973-579-0977 prior to April 1st.

Deductions
Eligibility for Senior Citizen, Disabled Person or Surviving Spouse deductions is established prior to the calendar tax year for which the deduction is claimed as follows:
-New Jersey Citizenship as of October 1 pretax year
-Property ownership as of October 1 pretax year
-Residence in New Jersey and Dwelling House as of October 1 pretax year
-Residence in New Jersey for 1 year immediately prior to October 1 pretax year
-Senior Citizen Age 65 or more as of December 31 pretax year
-Permanent and Total Disability as of December 31 pretax year
-Surviving Spouse age 55 or more as of December 31 pretax year, and
-At the time of spouse's death

Additional information on eligibility is available for download as a PDF.

If you feel you may qualify contact the Assessor's Office for further information and application.

Eligibility for Veteran/Surviving Spouse of Veteran or Serviceperson is established prior to the calendar tax year for which the deduction is Claimed as follows:
1. Veteran Claimant as of Oct. 1st of pretax year must:
a. have had active wartime service in the US Armed Forces and been honorably discharged;
b. own, wholly or in part, or hold legal title to the property for which deduction is claimed;
c. be a citizen and legal or domiciliary resident of New Jersey

2. Surviving Spouse Claimant as of Oct. 1st of pretax year must:
a. document that the deceased veteran or serviceperson was a citizen and resident of New Jersey at death who had active wartime service in the US Armed Forces and who was honorably discharged or who died on active wartime duty;
b. not have remarried;
c. be a legal or domiciliary resident of New Jersey;
d. own, wholly or in part, or hold legal title to the property for which deduction is claimed.

Additional information on eligibility is available for download as a PDF. If you feel you meet the qualifications or would like more information contact the Assessor's Office.

Farmland Requirements
Land may be eligible for "farmland assessment" when it meets the following qualifications:
1. It has been actively devoted to agricultural or horticultural use for at least the 2 successive years immediately preceding the tax year for which “farmland assessment” is requested.
2. The area of the land actively devoted to agricultural or horticultural use, exclusive of the land upon which the farmhouse is located and such additional land as may be actually used in connection with the farmhouse, is not less than 5 acres.
3. Gross sales and soil conservation payments average at least $500 annually on the first 5 acres and on all acreage above 5 acres average sales of $5.00 per acre on farmland and $0.50 per acre on woodland and wetland.
4. Application by the owner for "farmland assessment" has been made on before August 1 of the year immediately preceding the tax year.

If you feel you meet the qualifications ow would like more information contact the Assessor's Office.

Total Ratables - 2008

No. of Parcels	Items Real Property Classification	Assessment
2,322	1 - Vacant Land	48,061,526
10,665	2 - Residential	1,337,443,700
120	3a- Farm (Regular)	21,635,100
200	3b- Farm (Qualified)	1,640,860
319	4a- Commercial	108,671,820
22	4b- Industrial	9,085,600
4	4c- Apartment	1,416,500
13,652	Total Assessment	1,447,692,494

Personal Property Value: $5,016,750

3 Properties

Exempt Property Value:
CLASS 15A Public School $ 44,450,700
CLASS 15B Other School $0
CLASS 15C Public Property $ 68,946,364
CLASS 15D Charitable $ 15,945,790
CLASS 15E Cemetery $ 88,200 CLASS15F
Miscellaneous $ 6,133,100

TOTAL: $ 135,564,154      354 Properties