Tax Assessor Therese DePierro

Phone: 973-770-1200    Email: tdepierro@hopatcong.org

Assessing Clerk Phyllis Villanova

Phone: 973-770-1200   Fax Number: 973-770-0301   Office Hours: 9 AM TO 4:30 PM

Tax Assessor's Office is Located in the Municipal Building, 111 River Styx Road


Menu for this Page:

Duties

Added Assessments / Omitted Added Assessments

Uniformity in Assessment

Buying or Selling a House

Tax Deductions / Links / Further Information

Explanation of a County Board Tax Appeal

Veteran's Deduction


Duties:

The Office of Tax Assessor Provides Assistance to Residents and Non-Residents on matters related to assessing property, the assessment placed on a property, tax deductions, added assessments, and other questions related to establishing the value of property for taxation purposes. The actual billing and collection of taxes is a function of the Tax Collector's Office, not the Assessor. The Assessor’s Office cannot collect taxes.

One of the major functions of the Assessor’s Office is Establishing the Value of All New and Improved Property that will be used in determining the share of taxes to be levied for the property. The Tax Assessor's Office is required annually to assess real property at full value as of October 1st of the pretax year. The Assessor does a field inspection, considers sales analysis and market trend studies, and income and expense analysis as part of establishing the assessed value. The assessment is performed in conformance with State statutes and regulations.

The Office of the Assessor Processes Applications For Exemptions and Deductions. The Assessor determines whether the property is taxable. There are several tax exemption and tax deduction provisions in the law such as disabled veterans and senior citizen deductions.
(See the Deductions listed below)

The Office of the Assessor Maintains the Assessment Records and is responsible for the maintenance of the Borough Tax Map. Records Of Property Transfers and ownership are kept current. The Office Monitors Building Permits as part of establishing added assessments.

The Assessor represents the Borough in Tax Appeals before the Sussex County Board
of Taxation and in State appeals before the Tax Court of New Jersey. A Hopatcong property owner who believes that the assessed value exceeds market value may appeal the assessment to the Sussex County Board of Taxation. The assessed value is being appealed, not the amount of taxes. Appeals must be filed by April 1st, where a municipal revaluation or reassessment has been undertaken a petition must be filed and received by May 1st (or Dec. 1st for Added Appeals) except that properties with an assessed value exceeding $1,000,000 may file directly with the Tax Court in Trenton. Applications for appeal may be obtained from the Sussex County Board of Taxation after February 1st (973-579-0970)

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Added Assessment and Omitted Added Assessments

Because improvements to a home result in an increased value, the property tax assessment
will increase. "Added assessment tax" bills are mailed at the end of October after the
improvement is substantially completed for its intended use, as established by State law. The completion date as determined by the Assessor is not the same as the date of the final inspection. The bill is payable on November 1st. Thereafter, it is included in the annual tax bill. If you did not receive an Added Assessment Tax bill for work completed in the previous year, you will receive an "Omitted Added" Assessment bill in addition to an "Added Assessment" bill the year following the improvement. In determining an added assessment value, someone from the assessor's office inspects the property, as if it had never been assessed. This includes all changes, including those for which no permit was obtained. The property is assessed at the current market value (as of October 1). The difference between the old assessment and the value of the entire property at the end of the project, adjusted to the last Borough Revaluation, is the amount of the added assessment.

Please note, not scheduling a final inspection for your building permit does not delay the added assessment tax bill. As noted above, the final inspection does not trigger the assessment.

Not getting a permit does not prevent an assessment. An assessment of an improvement is made regardless of whether there was a permit or not.

Whether you agree or do not agree with the assessment, you must pay the bill for the added assessment. By December 1st you may appeal the added assessment. No one can appeal the
added assessment after 1 December, not even the Assessor. If the taxes are not paid,
the appeal will not be heard.

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Uniformity in Assessment is Essential

If every property were assessed at the same percentage of market (or true) value, then every taxpayer would be paying a fair share of taxes on a property. Assessors evaluate the "uniformity of assessments" by reviewing all property sales within the Borough and looking for variations from the average in the ratio of assessed value to sale value. State law requires that the Assessor maintain the sales analysis as it is used for equalization of school aid (and also by the County of Sussex in determining the value of the Borough for County tax purposes). To address inequities in the assessed valuation, periodically, a municipality is required to have a "Revaluation" of all properties performed.


Buying or Selling a House

Requesting a Municipal Tax Search from the Borough Clerk’s Office is a good investment for a potential buyer of a property. A buyer would not want to face an unexpected tax bill for an Added Assessment performed by a previous owner. The search is performed in a few days and will bring to light any unpaid taxes on the property, open construction permits, and potential Added and/or Omitted Added Tax Assessments if known at that time.

Prior to a closing the seller of a home should contact the Construction Office to determine whether all construction inspections have been performed, that there are no open permits.

Open permits and/or Certification of Occupancy and pending Added or Omitted Added Assessments should be addressed at or before the closing.

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Tax Forms For Qualifying Property Owners

Initial Statement for Tax Exempt properties

Further Statement for Tax Exempt properties

Farmland Application

Woodland Application

Further Information and Filing, Forms Available at the Assessors Office


Homestead Rebate

Administered by the NJ Division of Taxation through NJ income tax returns (Form HR-1040 and NJ-1040 if required). For more information, visit the link below.

NJ Division of Taxation Homestead Rebate


Property Tax Reimbursement

Administered by the NJ Division of Taxation.
For more information and filing date visit the link below.

NJ Division of Taxation Reimbursement


Property Tax Deduction / Credit

On your NJ Income Tax Form Homeowners and tenants who paid property taxes on their principal residence in New Jersey either directly or through rent during the year maybe eligible.

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Senior Citizen or Surviving Spouse of a Senior Citizen or Disabled
Annual Property Tax Deduction

An annual deduction for those 65 or older or permanently and totally disabled or qualifies as a surviving spouse of a senior citizen or disabled person with incomes less than $10,000 per year, excluding Social Security payments and other permitted exclusions. Applicants must own and reside in the home on which the deduction is claimed. The application forms are available in
the Tax Assessor's office or from the State website.

NJ Division of Taxation Property Tax for Seniors

Senior Citizen/Disabled Application (must be accompanied with the supplemental income form)

Senior Citizen/Disabled Application Supplemental Income Form


Veteran's Deduction

An annual deduction from property taxes is available to qualified veterans or unremarried
widows of veterans. Claimant must be a New Jersey citizen prior to October 1st of pretax year.
The application forms are available in the Tax Assessor's office. Veterans, who were honorably discharged and actively served during the following wars may be eligible and can apply for a deduction: Joint Guard Mission-Bosnia and Herzegovina, Joint Endeavor Mission-Bosnia and Herzegovina, Restore Hope Mission-Somalia, Operation "Desert Shield/Desert Storm", Panama Peacekeeping Mission, Lebanon Peacekeeping Mission, Grenada Peacekeeping Mission, Vietnam Conflict, Korean Conflict, Word War I and World War II. Dates of induction/service apply. For dates for these military actions visit the link below

NJ Division of Taxation Veteran's Deduction

Veteran Application (must be accompanied with the supplemental form)

Veteran Application Supplemental Form

Exempt Disabled Veteran Application

For Veterans or Surviving Spouse of a Veteran
www.state.nj.us/treasury/taxation/pdf/other_forms/lpt/vss.pdf

For Information on Home Ownership Benefits for Veterans
http://www.nj.gov/military/veterans/njguide/index.html


100 Percent Permanently Disabled VETERAN'S Surviving Spouses

Qualified N J resident war veterans having certain - service connected disabilities described in law or having been declared totally or l00% permanently disabled by the U S Veterans Administration are granted full tax exemption on their dwelling house and lot. They can only claim on one property.

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Other Helpful Links

Tax Appeal Brochure Explaining the Process

Property Tax Assessment Explanation Brochure

Property Tax Benefits Brochure

State of New Jersey Homestead Rebate

State of New Jersey Division of Taxation

State of New Jersey Property Tax Reimbursement (Freeze)

New Jersey Forester Services


Explanation of a County Board Tax Appeal

Reason for an Appeal

An unfair assessment that is unreasonable compared to the market value. It is important to understand, you cannot appeal the taxes on a property, since taxes are the result of the
budget process.


When to File an Appeal

Taxpayer Must Prove an Assessment is Unreasonable, compared to a market value standard. Your current assessment is assumed by law to be correct. You must overcome this presumption of correctness to gain an assessment reduction.

Taxpayers are required to present their opinion of true market value as of October 1st of the
pre tax year. An average ratio is developed annually through the property transfers which represents the assessment level in that district. The common level of assessment is the average ratio of the district. In 1973, New Jersey Legislature adopted a formula known as Chapter 123 to test the fairness of an assessment. If the ratio of the assessment to true value exceeds the average ratio by 15%, then the assessment is automatically reduced to the common level. However, if the assessment falls within a common level range + or - 15%, of the average ratio, no adjustment will be made. If the assessment to true value ratio falls below the common level range, the Tax Board May Increase the Assessment to the Common Level.

The taxpayer must supply sufficient evidence to enable the Tax Board to determine the true market value.

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Example of the Ratio:

Say Directors Ratio is 85%

Common level range would be 72.25% - 97.75 (85% x .85 and 85% x 1.15)

If True Market Value was 95,000 and Assessment was 90,000, then the Assessment divided
by the Value would be 94.74%.

- Thus within the Chapter 123 range, so no reduction would be granted


If You Decide to Proceed with an Appeal:

The deadline for filing an appeal is April 1st, December 1st for added and omitted assessments and May 1st for revaluations or reassessments. You must provide credible evidence. Also, you must pay the collector all taxes in order to be granted a hearing.

To file an Appeal, Contact:

County of Sussex Board of Taxation

83 Spring Street, Suite 301 Newton, NJ 07860

(973) 579 - 0970

 Deadline is April 1st and December 1st for added and omitted assessments


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