Property Tax Guide

Could You Be Paying More Property Tax Than Necessary?

Use this free South Jersey guide to explore property-assessment appeals, veteran and senior benefits, exemptions and New Jersey property-tax relief programs.

(609) 403-3315

This tool offers general educational information and preliminary guidance. It does not determine eligibility, guarantee a tax reduction, or replace advice from a tax professional, attorney, appraiser, municipal assessor, county tax board, or government agency.

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Interactive Guide

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Answer a few questions to receive a personalized roadmap with county-specific procedures, applicable relief programs, and recommended next steps.

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Step 1: Property Location

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Last reviewed and updated: August 2026

Understanding Appeals

How New Jersey Property-Tax Appeals Work

The Basics

New Jersey property owners generally have the right to appeal their property assessment to the county board of taxation each year. The appeal concerns the assessed value of the property — not the tax rate, municipal budget, or total tax bill.

The relevant valuation date is generally October 1 of the pretax year. For a 2026 tax-year appeal, the value is measured as of October 1, 2025. Comparable sales used as evidence should be relevant to this date.

The taxpayer bears the burden of proving the assessment is unreasonable. Comparable properties should be genuinely similar in location, style, size, condition, age, lot characteristics, amenities, and market timing.

Filing Deadline

Appeals generally must be filed and received (not just postmarked) by April 1 of the tax year. In a municipality undergoing a completed revaluation or reassessment in the prior year, the deadline is generally May 1.

Properties assessed at more than $1,000,000 may have the option to file directly with the New Jersey Tax Court by the same deadline.

All deadlines must be confirmed for the particular tax year, municipality, and county. Some counties follow an alternative assessment calendar.

NJ Division of Taxation — Assessment and Appeals

What to Expect

  • File the petition with the county board of taxation and serve copies on the municipal assessor and municipal clerk.
  • A hearing is typically scheduled within three months of filing. Hearings may be in person, virtual, or hybrid depending on the county.
  • Property taxes must generally continue to be paid during the appeal process.
  • Filing does not guarantee a reduction. An assessment may be reduced, affirmed, or potentially increased.
  • After a county board decision, taxpayers have 45 days to appeal further to the New Jersey Tax Court.

Chapter 123 / Common Level Range

New Jersey's Chapter 123 law establishes a common level range (CLR) for each municipality. Each year, the Director of the Division of Taxation determines an average ratio (the equalization ratio) for each municipality based on a sales survey of arm's-length property transfers. The common level range is that average ratio plus or minus 15%.

When you appeal and prove the true market value of your property, the county board compares the ratio of your current assessment to that market value against the CLR:

  • Within the range: The assessment is considered fair. No change is made.
  • Above the range: The assessment is reduced to the common level.
  • Below the range: The assessment may be increased.
Official County Equalization Tables

County Boards of Taxation

Atlantic County Board of Taxation

5907 Main Street, Mays Landing, NJ 08330

(609) 909-5616

Visit website

Burlington County Board of Taxation

49 Rancocas Road, Mount Holly, NJ 08060

(609) 265-5082

Visit website

Camden County Board of Taxation

Governor James Florio Center, 520 Market St., 9th Fl, Camden, NJ 08101

(856) 225-8125

Visit website

Cape May County Board of Taxation

7 N Main Street, Cape May Court House, NJ 08210

(609) 465-1020

Visit website

Cumberland County Board of Taxation

164 W Broad Street, Bridgeton, NJ 08302

(856) 453-1130

Visit website

Gloucester County Board of Taxation

Broad Street & Shady Lane, Building 5, Clayton, NJ 08312

(856) 881-1620

Visit website

Ocean County Board of Taxation

101 Hooper Avenue, Toms River, NJ 08753

(732) 929-2045

Visit website

Salem County Board of Taxation

94 Market Street, Salem, NJ 08079

(856) 935-7510

Visit website

Relief Programs

Property Tax Deductions, Exemptions & Relief Programs

New Jersey offers several programs to reduce property tax burdens. Eligibility depends on age, disability, veteran status, income, ownership, residency, and program-specific requirements.

Not everyone who is a senior, disabled, or veteran automatically qualifies. Confirm current requirements through official sources.

$250 Property Tax Deduction for Senior Citizens and Disabled Persons

Who qualifies: Age 65 or older OR permanently and totally disabled. Unmarried surviving spouses age 55+ of a qualifying senior or disabled person may also qualify.

Residency: Legal NJ resident for at least one year prior to October 1 of the pretax year. Must own and occupy the dwelling as of that date.

Income limit: Total income must not exceed $10,000 (certain federal benefits such as Social Security and disability payments may be excluded).

Benefit: $250 deduction from property taxes.

Application: File with the municipal tax assessor or tax collector.

Official source — NJ Division of Taxation
$250 Veteran Property Tax Deduction

Who qualifies: Honorably discharged veterans who are NJ legal residents, own the property, and had active duty service. The wartime service requirement was eliminated in 2020.

Surviving spouses: Surviving spouses, civil union partners, or domestic partners may also qualify.

Benefit: $250 annual deduction from property taxes.

Official source — NJ Division of Taxation
100% Disabled Veteran Property Tax Exemption

Who qualifies: Veterans with a VA determination of 100% permanent and total service-connected disability. Must be honorably discharged, an NJ legal resident, and own and occupy the dwelling as principal residence.

Benefit: Full property tax exemption on the dwelling house and lot. There is no cap on home value and no income test.

Surviving spouses: Surviving spouses of qualifying 100% disabled veterans may also be eligible.

Note: A veteran receiving the 100% disabled veteran exemption generally cannot also claim the $250 veteran deduction on the same property.

Official source — NJ Division of Taxation
Active Military Service Property Tax Deferment

Active-duty military service members may qualify for deferment of property taxes while serving. Contact your municipal tax collector and county board of taxation for current procedures and eligibility.

Official source — NJ Division of Taxation
Senior Freeze (Property Tax Reimbursement)

Who qualifies: Age 65+ or receiving federal Social Security or Railroad Retirement disability benefits. Must have owned and lived in the home since at least December 31, 2022 (or earlier). Renters are not eligible.

Income limit: $172,475 or less in 2025 ($168,268 or less in 2024).

Benefit: Reimbursement for property tax increases since your base year.

Deadline: November 2, 2026 for Tax Year 2025.

Application: Filed using the combined PAS-1 form.

Official source — NJ Senior Freeze
Stay NJ Property Tax Relief Program

Who qualifies: Senior homeowners age 65+ (as of December 31 of the tax year). Must own and occupy the NJ home as principal residence for the entire tax year.

Income limit: $500,000 or less in gross income.

Benefit: Up to 50% reimbursement on property taxes, capped at $6,500. Proposed legislation may adjust income thresholds and benefit caps.

Application: Filed using Form PAS-1, with a November 2 deadline.

Official source — NJ Stay NJ
ANCHOR Property Tax Relief Program

Who qualifies: NJ residents who owned or rented their principal residence in NJ on October 1 of the benefit year.

Income limits: Homeowners with NJ gross income of $250,000 or less. Renters with NJ gross income of $150,000 or less.

Benefit amounts (2026 cycle):

  • Homeowners with income $150,000 or less: $1,500
  • Homeowners with income $150,001-$250,000: $1,000
  • Renters under 65: $450
  • Renters 65 or older: $700 ($450 base + $250 bonus)

Application: Most under-65 residents are automatically filed. Seniors and those receiving disability benefits may need to apply. Applications open in August 2026 at anchor.nj.gov.

Official source — NJ Property Tax Relief
Farmland Assessment Program

Land actively devoted to qualifying agricultural or horticultural use may be assessed at farmland value rather than full market value. Requirements include minimum acreage and annual production thresholds. Contact your municipal assessor for application details.

Official source — NJ Farmland Assessment

County Guidance

County-by-County Appeal Roadmap

Each county in South Jersey has its own board of taxation, filing procedures, and deadlines. Select your county to see specific guidance.

Atlantic County

County Board: Atlantic County Board of Taxation, 5907 Main Street, Mays Landing, NJ 08330 | (609) 909-5616

Filing deadline: April 1 (standard) or May 1 (revaluation/reassessment year). Confirm with the board.

Petition: Form A-1 (Petition of Appeal) and Form A-1 Comp Sale grid. Available from the county board or njappealonline.com.

Filing fee: Contact the board for current fee schedule.

Filing methods: Check with the board — may be in person, mail, or online portal.

Atlantic County Board of Taxation
Burlington County

County Board: Burlington County Board of Taxation, 49 Rancocas Road, Mount Holly, NJ 08060 | (609) 265-5082

Note: Burlington County follows an alternative assessment calendar with a January 15 filing deadline. Confirm the current deadline with the board.

Burlington County Board of Taxation
Camden County

County Board: Camden County Board of Taxation, Governor James Florio Center, 520 Market St., 9th Floor, Camden, NJ 08101 | (856) 225-8125

Filing deadline: April 1 (standard) or May 1 (revaluation/reassessment year). Confirm with the board.

Camden County Board of Taxation
Cape May County

County Board: Cape May County Board of Taxation, 7 N Main Street, Cape May Court House, NJ 08210 | (609) 465-1020

Filing deadline: April 1 (standard) or May 1 (revaluation/reassessment year). Confirm with the board.

Cape May County Board of Taxation
Cumberland County

County Board: Cumberland County Board of Taxation, 164 W Broad Street, Bridgeton, NJ 08302 | (856) 453-1130

Filing deadline: April 1 (standard) or May 1 (revaluation/reassessment year). Confirm with the board.

Cumberland County Board of Taxation
Gloucester County

County Board: Gloucester County Board of Taxation, Broad Street & Shady Lane, Building 5, Clayton, NJ 08312 | (856) 881-1620

Note: Gloucester County follows an alternative assessment calendar with a January 15 filing deadline. Confirm the current deadline with the board.

Gloucester County Board of Taxation
Ocean County

County Board: Ocean County Board of Taxation, 101 Hooper Avenue, Toms River, NJ 08753 | (732) 929-2045

Filing deadline: April 1 (standard) or May 1 (revaluation/reassessment year). Confirm with the board.

Ocean County Board of Taxation
Salem County

County Board: Salem County Board of Taxation, 94 Market Street, Salem, NJ 08079 | (856) 935-7510

Filing deadline: April 1 (standard) or May 1 (revaluation/reassessment year). Confirm with the board.

Salem County Board of Taxation

Evidence

Assessment Appeal Evidence Checklist

Print Checklist

Not all items will apply to every appeal. Comparable properties should be genuinely similar in location, style, size, condition, age, lot characteristics, amenities, and market timing.

Asking prices, automated valuations (including Zillow estimates), and unsupported opinions are not necessarily persuasive evidence at a tax appeal hearing.

FAQ

Frequently Asked Questions

Is appealing my assessment the same as appealing my tax bill?
No. An assessment appeal challenges the assessed value of your property, not the total tax bill. Your tax bill is the assessed value multiplied by the municipal tax rate. Even if your tax bill increased, the assessment may still be fair — the increase could be due to a higher tax rate or budget changes, not an overvaluation of your property.
Can I appeal simply because my taxes increased?
Not by itself. A higher tax bill alone does not establish grounds for an appeal. The appeal concerns whether the assessed value reasonably reflects the propertys true market value as of October 1 of the pretax year.
What is the normal New Jersey filing deadline?
The standard deadline is April 1 of the tax year. In a municipality that completed a revaluation or reassessment in the prior year, the deadline is extended to May 1. Some counties (Burlington and Gloucester) follow an alternative assessment calendar with different deadlines. All deadlines must be confirmed for the particular tax year, municipality, and county.
What happens during a revaluation or reassessment year?
When a municipality completes a revaluation or reassessment, the assessments are updated to reflect current market values. The appeal deadline is generally extended to May 1. Appeals during a revaluation year typically require evidence that the new assessment does not reflect the propertys market value.
What valuation date applies?
The relevant valuation date is generally October 1 of the pretax year. For a 2026 tax-year appeal, the value is based on market conditions as of October 1, 2025. Comparable sales used as evidence should be relevant to this date.
What comparable sales should I use?
Sales of genuinely similar properties in your area that occurred on or before October 1 of the pretax year. Look for similarity in location, style, size, condition, age, lot characteristics, and amenities. You typically need 3 to 5 comparable sales.
Can my assessment increase after I appeal?
Yes. While uncommon, a county tax board has the authority to increase an assessment if the evidence supports a higher value. This is one reason professional guidance is recommended before filing.
Must I continue paying taxes during the appeal?
Yes. Property taxes must generally continue to be paid as billed while the appeal is pending. If the appeal succeeds, a refund or credit for any overpayment may be issued.
Can I use Zillow or an automated estimate as evidence?
Asking prices, automated valuations (including Zillow Zestimates), and unsupported opinions are not necessarily persuasive evidence at a tax appeal hearing. Professional appraisals and verified comparable sales carry more weight.
Do I need an attorney?
You may represent yourself before the county board of taxation, but many property owners choose to consult with a qualified New Jersey property-tax attorney, especially for higher-value properties or complex cases. An attorney can help evaluate your evidence, prepare your case, and represent you at the hearing.
What happens at a county tax-board hearing?
Hearings may be in person, virtual, or hybrid. You present your evidence (typically comparable sales, appraisal, or other documentation) demonstrating why the assessed value exceeds the propertys true market value. The municipal assessor may present evidence supporting the current assessment. The board then makes a determination.
What if I miss the filing deadline?
If the appeal deadline has passed, you can confirm with the county tax board whether an exception may apply, prepare for the next annual filing period, apply for deductions or relief programs that remain available, and consult a qualified NJ property-tax attorney.
What if my deduction or exemption application is denied?
Contact the municipal assessor or tax collector to understand the reason for the denial. You may be able to correct the application or provide additional documentation. In some cases, further appeal options may be available.
Can veterans receive more than one property-tax benefit?
Some benefits may overlap, but limitations apply. A veteran receiving the 100% disabled veteran exemption generally cannot also claim the $250 veteran deduction on the same property. Other programs such as ANCHOR may be available separately. Consult the NJ Division of Taxation or a qualified professional.
What property-tax programs are available to seniors?
Seniors may be eligible for the $250 senior/disabled deduction, Senior Freeze (property tax reimbursement), Stay NJ (up to 50% reimbursement capped at $6,500), and the ANCHOR program. Each has separate income limits, deadlines, and requirements.
Can a manufactured-home owner qualify?
Yes. Manufactured and mobile home owners who own their home and the land (or lease a site in a mobile home park) may qualify for certain programs. Eligibility depends on the specific program requirements. The Senior Freeze program, for example, covers mobile home owners leasing a site.
Can a renter qualify for any state property-tax relief?
Yes. Renters may qualify for the ANCHOR program if their NJ gross income is $150,000 or less. Renters 65 or older may receive a higher benefit. Renters are not eligible for the Senior Freeze program.
Does a successful appeal guarantee that the tax bill will decrease by the same percentage?
No. A reduction in assessed value does not guarantee a proportional reduction in your tax bill. The tax rate may change, and Chapter 123 common level analysis affects the adjustment. The relationship between assessed value and tax bill is not always 1:1.
What is New Jerseys Chapter 123/common level range?
Chapter 123 establishes a common level range (CLR) for each municipality — the average ratio of assessed value to true market value, plus or minus 15%. If your assessment-to-value ratio falls within the CLR, the assessment is considered fair. If it exceeds the range, the assessment may be reduced to the common level. If it falls below, the assessment could be increased.
Can Derek provide comparable-sales information?
Yes. Derek Doernbach can help you understand recent real estate activity near your property. This is not an appraisal, legal opinion, or tax-appeal representation, but it may help you understand recent local market conditions. Contact Derek for a complimentary review.

About Derek

How Derek Can Help

Derek Doernbach, Realtor with Century 21 Action Plus Realty

Derek Doernbach is a licensed real estate professional with Century 21 Action Plus Realty, serving homeowners throughout South Jersey and the Jersey Shore. Derek provides honest guidance on local market conditions, recent sales activity, and property values.

Derek is not a tax attorney, accountant, licensed appraiser, or representative before a county tax board. The information on this page is educational — always verify deadlines and requirements with the appropriate government agency or qualified professional.

Schedule a Consultation (609) 403-3315

Disclaimer: This interactive guide provides general educational information about New Jersey property assessments and property-tax relief programs. It is not legal, tax, appraisal or financial advice and does not guarantee eligibility, an assessment reduction or a lower tax bill. Requirements, deadlines and government procedures can change. Always confirm current information with your municipal assessor, county board of taxation, the New Jersey Division of Taxation, a qualified New Jersey attorney, a certified tax professional or another appropriate government agency. Derek Doernbach is a licensed real estate professional, not a tax attorney, accountant or licensed real estate appraiser.

Last reviewed and updated: August 2026. This page should be reviewed quarterly and before every annual appeal season (typically January through March for the April 1 deadline).

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