Tax Assessment Map 2024

For Hopatcong property owners who would like to have their assessment reviewed by the Tax Assessor, please complete and submit the Assessment Review Form



2025 Tax List District Summary

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. Tax Appeals are based on total assessments and not the dollar amount paid in taxes.

When to File an Appeal
Taxpayer must prove an assessment is unreasonable, compared to a market value standard. If you believe your assessment is not correct in relation to market value, you can appeal by Appeal by April 1, 2025 (usually filings begin after January 10th).

Appeal applications can be obtained from Sussex County Tax Board, 973-579-0970.

Examples of a 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

In 1973, the New Jersey Legislature adopted a formula known as Chapter 123 to test the fairness of an assessment. Once the Tax Board has determined the true market value of a property during an appeal, they are required to use this formula and automatically compare the true market value to the 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 falls below the common level range, the Tax Board may increase the assessment to the common level!

This test can only be conducted when the taxpayer supplies sufficient evidence to enable the Morris County Board of Taxation to determine the true market value of the property subject to the appeal.

You should inquire into your district’s average ratio before filing a tax appeal. This ratio changes annually on October 1, for use in the subsequent tax year.

EXAMPLE:

Director’s Ratio = 85%

Common Level Range = 72.25% - 97.75%

True Value = $95,000

Assessments = $90,000

Ratio = 94.74% ($90,000/$95,000)

Judgment = No Change

Certificate of Average Ratio and Common Level Ranges 2025  

Board of Taxation - Sussex County


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.

A taxpayer considering an appeal should understand that he/she must prove that his/her assessed value is unreasonable compared to a market value standard.

For an assessed value to be considered excessive or discriminatory, a taxpayer must prove that the assessment does not fairly represent either the True Market Value Standard or Common Level Range Standard. The common level range for a taxing district is that range which is plus or minus 15% of the average ratio for that district.

The most credible evidence is comparable sales of other property of a similar type in your neighborhood. Remember, if you are going to discuss comparable sales, a listing of 3 to 5 sales must be attached to all copies of your appeal at the time of filing. Your assessor must receive complete details of your comparables at least 7 days in advance of your hearing in order for them to be discussed.

Comparable means that most of the characteristics between your property and the neighboring sale are similar. You should be knowledgeable of the conditions of the sales you cite and be able to give a full description of the properties. Some of the characteristics that would make a similar property comparable are:  sales price, similar square footage of living area measured from the exterior, similar lot size or acreage, proximity to your property, the same zoning and same use (e.g. duplex in a duplex zone), and the same age of the structure.

A Guide to Tax Appeal Hearings

To file an Appeal, Contact:

County Tax Board 

County of Sussex Board of Taxation
83 Spring Street, Suite 301 Newton, NJ 07860
(973) 579 – 0970

Board of Taxation - Sussex County  

New Jersey Tax Board 

If you are not satisfied with the decision made at your County Tax Board of Taxation hearing, you can file an appeal with the Tax Court of New Jersey. File your appeal with Tax Court within 45 days of the date of the County Board of Taxations judgment. NOTE: If your property's assessment is more than $1 million, or if the added or omitted assessment aggregate assessed valuation exceeds $1,000,000, you may appeal directly with the Tax Court of New Jersey

Additional information:

NJ Division of Taxation - Local Property Tax (state.nj.us)

A Guide to Tax Appeal Hearings (state.nj.us)

Non-Profit Organization's Property Tax Exemption:

Non-profit entities may include religious, charitable, and educational organizations. Since eligibility criteria vary, contact your tax assessor with any specific question you have about this exemption.

This Property Tax exemption is determined by:

• Incorporation of the organization or its authorization to operate in New Jersey;
• The organization's purpose;
• The absence, presence, degree and use of profits;
• The property's use and ownership as of October 1 of the pretax year;
• Land area or existing buildings;
• Timely application as of November 1 of the pretax year.

Acceptable documentation:

• Articles of Association/Charter or Mission Statement;
• Association's By-Laws;
• Certificate of Incorporation;
• Deed;
• Calendar of events or promotional literature;
• Lease/rental Agreements;
• Proof of income (financial statements, tax returns, etc.).

How to Apply:

To apply for this program, file Form I.S.  and all supporting documents with your tax assessor. Once your application is approved, you will have to file Form F.S.  every three years to maintain the exemption.

Resources

• Handbook for New Jersey Assessors (Chapter Four) 
• Starting a Non-Profit Organization in New Jersey

Farmland Assessment:

Tax assessors determine which land qualifies as farmland. The State Farmland Evaluation Committee annually sets values for agricultural productivity that assessors must use to determine the farmland's value.

Accepted Agricultural/Horticultural Practices under Farmland Assessment

The State Department of Agriculture has provided advisory guidelines  that describe generally accepted agricultural/horticultural practices. These guidelines may be used by tax assessors and other tax officials to assist in determining whether land is actively devoted and meets the requirements for Farmland Assessment.

Application Forms

File the Application For Farmland Assessment (Form FA-1  and the Supplemental Farmland Assessment Form (FA-1 G.S.  with your tax assessor on or before August 1. If woodland is included in the acreage, then you also must file the Woodland Data Form (Form WD-1  with the other forms.

Criteria for Eligibility

• You must own at least 5 contiguous acres devoted to agricultural/horticultural use;
• Land must be devoted to agricultural/horticultural uses for at least two consecutive years prior to the tax year;
• You must apply for Farmland Assessment with the tax assessor on or before August 1 of the pretax year;
• Land must continue in agricultural/horticultural use to the end of the tax year for which application is made;
• Gross sales of crops or livestock must total at least $1,000 per year for the first 5 acres, plus $5 per acre for each additional acre;
• Gross sales of woodland/wetland under a Woodland Management Plan must total at least $500 per year for the first 5 acres, plus 50 cents per acre for any additional acres;
• For farm management units less than 7 acres, a descriptive narrative of agricultural/horticultural uses, a sketch of their location, and number of acres actively devoted is required.

Denial and Appeal Rights

On or before November 1 of the pretax year, your assessor must send you a notice if you are denied Farmland Assessment. The Notice must state the reason(s) for the denial and inform you of your right to appeal to the County Board of Taxation.

If your application is denied, you can file Appeal Form A-1  with the County Board of Taxation on or before the next April 1.

If you are dissatisfied with the decision of the County Board of Taxation, you may appeal to the Tax Court of New Jersey.

Resources

Read the materials below for more information:

• Handbook for New Jersey Assessors (Chapter Six) 
• New Jersey's Farmland Assessment Program: A Brochure 
• New Jersey Department of Agriculture
• New Jersey Department of Agriculture's Farmland Assessment Overview 
• New Jersey Department of Environmental Protection
• Rutgers Cooperative County Extension Offices

Roll-Back Taxes

If land use changes, from agricultural/horticultural to non-farm, roll-back taxes are assessed.

Roll-back taxes:

• Are applied for the year the change takes place and the two previous years, provided the land was farmland assessed during that time;
• Are the difference between the amount assessed for qualified farmland and the amount assessed for non-farmland in the taxing district;
• Become a lien on the land from January of the year in which the roll-back judgment is rendered by the County Board of Taxation;
• Are not generated when a new owner continues to actively use the property as farmland.

Cropland, woodland or livestock farming having no planned activity or inadequate devotion to agricultural/horticultural use may lose Farmland Assessment.

Farmland Data

FEC values for Farmland Assessment
FEC Booklet for Productivity Values
Farmland Data Report

Woodlands

Non-appurtenant woodland is land neither supportive nor subordinate to other farmland.

• It can only qualify for Farmland Assessment on the basis of being in compliance with a Woodland Management Plan;
• This plan must be filed with the New Jersey Department of Environmental Protection;
• Non-appurtenant woodland is actively devoted to the production of tree and forest products.

Appurtenant woodland is land that is next to, or part of, or beneficial to a tract of land.

• The tract of land must have a minimum of at least 5 acres devoted to agricultural/horticultural uses;
• These uses must be other than the production of trees and forest products (excluding Christmas trees), to which the tract of land is supportive and subordinate

Woodland Management Plan

If you own non-appurtenant woodland, you are required to have a Management Plan. This plan is:

• Usually drawn up by a professional forester; and
• Approved by the New Jersey Division of Parks and Forestry, Department of Environmental Protection.

The Woodland Management Plan and all forms, including the FA-1GS, must be submitted to the tax assessor.

You must submit a copy of the following to the New Jersey Forest Service Regional Offices that serves the county in which the property is located:

• FA-1 G.S. 
• Form WD-1 
• activity map; and
• Woodland Management Plan.

ANCHOR- Affordable NJ Communities for Homeowners and Renters: (Homestead Benefit Program)

The ANCHOR program (Homestead Benefit program) provides property tax relief to eligible homeowners. For most homeowners, the benefit is distributed to your municipality in the form of a credit, which reduces your property taxes.

ANCHOR

New Jersey Stay and Property Tax Relief Programs:

Division of Taxation:  Property Tax Relief or 1-888-238-1233

Property Tax Relief Programs

How Stay NJ Benefits Are Calculated

Stay NJ- Property Tax Relief for Senior Citizens



Senior Freeze (Property Tax Reimbursement)

The Senior Freeze Program reimburses eligible senior citizens and disabled persons for property tax or mobile home park site fee increases on their principal residence (main home). To qualify, you must meet all the eligibility requirements for each year from the base year through the application year.

All property tax relief program information provided here is based on current law and is subject to change.

Senior Citizen Deduction or Disabled Deduction

 $250 Senior Citizens and Disabled Persons Property Tax Deduction

If you are age 65 or older, or disabled, and have been a New Jersey resident for at least one year, you may be eligible for an annual $250 property tax deduction.

You also may qualify if you are a surviving spouse or civil union partner.

Eligibility Requirements and Income Guidelines

You must be age 65 or older, or disabled (with a Physician’s Certificate or Social Security document) as of December 31 of the pretax year.

To qualify, you must:

• Be a legal resident of New Jersey for at least one year prior to October 1;
• Own and occupy your home as of October 1 of the pretax year;
• File a timely application;
• Not exceed the income threshold (see Income Guidelines for Real Property Tax Deductions .

Eligibility Requirements for Surviving Spouse/ Civil Union Partner

You may be eligible for the deduction when your spouse passes away .

• The deduction must be on the same home for which the deceased spouse received the deduction in his/her lifetime;
• You must be age 55 or older at the time of the deceased spouse’s death;
• You must be age 55 or older as of December 31 of the pretax year.

To qualify you must:

• Be a New Jersey resident and citizen for at least one year prior to October 1;
• File a timely application;
• Have owned and occupied your home for at least one year prior to October 1;
• Provide proof that your spouse/civil union partner is deceased;
• Have not remarried or formed a new registered civil union partnership;
• Have not exceeded the income threshold (see Income Guidelines for Real Property Tax Deductions ).

Acceptable Documentation (Documentary Proofs)

• Birth Certificate;
• Death Certificate;
• Deed;
• Marriage/Civil Union Certificate;
• New Jersey Driver’s License;
• Physician’s Certificate;
• Social Security Document;
• State Tax Return;
• Probated Will.

How to Apply

File Form PTD  and all documentary proofs with your local assessor or tax collector.

You will have to file Form PD5  with your tax collector every year, on or before March 1, to maintain the deduction.

How to Appeal if Your Application Is Denied

If your application is denied, you can file an appeal with the County Board of Taxation. File Form A-1  on or before April 1 following the denial.

Publications

For further information, please read:

New Jersey Property Tax Benefits: Are You Eligible? 


Veteran Deduction

 $250 Veterans Property Tax Deduction

Effective December 4, 2020, State law (P.L. 2019, c. 413) eliminates the wartime service requirement for the $250 Veterans Property Tax Deduction. Veterans must have active duty service with an honorable discharge. Reservists and National Guard personnel must be called to active duty service to qualify. Active duty for training continues to be ineligible.

If you are an honorably discharged veteran with active duty military service, you may qualify for an annual $250 Property Tax Deduction.

You also may qualify if you are a surviving spouse/civil union/domestic partner of an honorably discharged veteran with active duty military service.

Eligibility Requirements

With respect to the $250 Veterans Property Tax Deduction, the pretax year is October 1, 2020, with the deduction applied to the property taxes for Calendar Year 2021.

To qualify, as of October 1 of the pretax year, you must:

• Be a legal resident of New Jersey;
• Own the property;
• Have active duty service in the United States Armed Forces with an honorable discharge.

Eligibility Requirements for Surviving Spouse/Civil Union/Domestic Partner

To qualify, as of October 1 of the pretax year, you must:

• Be a legal resident of New Jersey;
• Own the property;
• Confirm the military service person died on active duty;
• Demonstrate the deceased veteran had active duty service in the United States Armed Forces with an honorable discharge;
• Document that the deceased veteran or military service person was a resident of New Jersey at the time of death;
• Have not remarried or formed a new registered civil union/domestic partnership.

Acceptable Documentation (Documentary Proof)

• Death Certificate;
• Deed;
• Probated Will;
• Marriage/Civil Union/Domestic Partner Certificate;
• Military Records (DD 214):
• New Jersey Driver’s License;
• New Jersey Voter’s Registration.

How to Apply:

File Form V.S.S.  and all documentary proofs with your local assessor or tax collector.

How to Appeal if Your Application Is Denied

If your application is denied, you can file an appeal with the County Board of Taxation. File Form A-1 on or before April 1, following the denial, or on or before January 15, for residents of Burlington, Gloucester, and Monmouth counties only.

Publications

New Jersey Property Tax Benefits Brochure 

Handbook for New Jersey Assessors (Chapter Four) 

Contact

If you have questions, call your local assessor or tax collector, or call the Division of Taxation at 609-292-7974.

If you need help documenting your veteran status, call:

• New Jersey Department of Military and Veterans Affairs 609-530-6958 or 609-530-6854;
  or

U.S. Department of Veterans Affairs 1-800-827-1000

100% Disabled Veteran Property Tax Exemption

Effective December 4, 2020, State law (P.L. 2019, c. 413) eliminates the wartime service requirement for the 100% Totally and Permanently Disabled Veterans Property Tax Exemption. Veterans must have active duty military service with an honorable discharge. Reservists and National Guard personnel must be called to active duty service to qualify. Active duty for training continues to be ineligible.

If you are an honorably discharged veteran who was 100% permanently and totally disabled during active duty service, you may qualify for an annual property tax exemption on your principal or primary residence (main home).

If you are a surviving spouse or civil union/domestic partner of an honorably discharged veteran who was 100% permanently and totally disabled during active duty service, you also may qualify.

Eligibility Requirements for Disabled Veterans

With respect to the 100% Totally and Permanently Disabled Veterans Property Tax Exemption, it can begin after December 3, 2020, assuming all other eligibility requirements are met. The U.S. Department of Veterans Affairs (Veterans Administration) Certificate of 100% Total and Permanent Disability while on Active Duty is still required by law.

To qualify, you must:

• Have active duty service in the United States Armed Forces;
• Be honorably discharged;
• Be a legal resident of New Jersey;
• Own and occupy the dwelling house as your main home and residence;
• Provide a U.S. Department of Veterans Affairs (Veterans Administration) certification of active duty service-connected disability stating you are 100% permanently and totally disabled.

Eligibility Requirements for Surviving Spouse/Civil Union/Domestic Partner

To qualify, you must:

• Be a legal resident of New Jersey;
• Confirm the deceased veteran had active duty service in the United States Armed Forces;
• Confirm the deceased veteran was honorably discharged or demonstrate the military service person died on active duty;
• Document the deceased veteran or military service person was a New Jersey resident at death;
• Have not remarried or formed a new registered civil union/domestic partnership;
• Own and occupy the dwelling house as your main home and residence;
• Provide a U.S. Department of Veterans Affairs (Veterans Administration) active certification of duty service-connected disability stating the deceased veteran was 100% permanently and totally disabled.

Acceptable Documentary Proof

• Death Certificate;
• Deed;
• Probated Will;
• Marriage/Civil Union/Domestic Partner Certificate;
• Military Records (DD 214);
• New Jersey Driver’s License;
• Voter’s Registration;
• Veterans Administration Certificate of Disability.

How to Apply

File D.V.S.S.E.  and all documentary proofs with your local assessor.

How to Appeal if Your Application Is Denied

If your application is denied, you can file an appeal with the County Board of Taxation. File Form A-1  on or before April 1, following the denial, or on or before January 15, for residents of Burlington, Gloucester and Monmouth counties only.

Publications

New Jersey Property Tax Benefits Brochure 

Handbook for New Jersey Assessors (Chapter Four) 

Contact

If you have questions, call your local assessor or call the Division of Taxation at 609-292-7974.

If you need help documenting your veteran status, call:

• New Jersey Department of Military and Veterans Affairs; or 609-530-6958 or 609-530-6854;
  or
• U.S. Department of Veterans Affairs 1-800-827-1000.

Active Military Service Property Tax Deferment

If you are serviceperson, deployed or mobilized for active service in time of war, you may qualify for a deferment of your property tax bill. You may authorize someone to apply for the deferment on your behalf.

• Once your deployment/mobilization is over, you have 90 days to pay your deferred property taxes;
• This deferment does not include any tax payments that were delinquent prior to deployment or mobilization;
• Interest on late deferral payments will be assessed back to their original due date;
• Sewer, water, electric and other municipal charges may not be deferred;
• If there is a mortgage on the property with an escrow account for property tax payments, contact your lender regarding the deferment.

Ownership

The deferment is limited to:

• Property owned solely by the deployed or mobilized serviceperson;
• Property owned together with a spouse/civil union partner.

The statute does not permit deferment for:

• Property owned by the serviceperson and any other person;
• Property owned by the serviceperson as a corporation, LLC, or partnership

Acceptable Documentary Proofs

• A copy of military orders for deployment or mobilization;
• A copy of the orders extending deployment or mobilization, if applicable
• Certificate of Release or Discharge from Active Duty (DD 214)

Application

File Form AMSPTD  and all documentary proofs with the municipal tax collector. If someone is filing on your behalf, please have that person acknowledge and sign the form.

Resources

Handbook for New Jersey Assessors (Chapter Four) 

New Jersey's real property tax is an "ad valorem tax," or a tax according to value. All real property is assessed according to the same standard of value except for qualified agricultural or horticultural land. The standard measure of property value is "true value" or market value, that is, what a willing, knowledgeable buyer would pay a willing, knowledgeable seller on the open market at a bona fide sale as of the statutory October 1 pretax year assessment date. The value of qualified farmland is based upon its productive capabilities when devoted to agricultural or horticultural uses.

Property shall be assessed under general law and by uniform rules. The basic authority for the assessment of real property is derived from Article VIII, Section 1, paragraph 1 of the New Jersey Constitution. Implementing legislation is found in New Jersey Statutes Annotated Title N.J.S.A. 54:4-1 et seq.

Real property is required to be assessed at some percentage of true value established by the county board of taxation in each county. All 21 counties in New Jersey have chosen 100%.

New Jersey's equalization program is designed to ensure that each taxing district, as a whole, is treated equitably. Equalized valuations are used to apportion among taxing districts within a county the costs of county government; as a component of the formula used for the distribution of school aid; and for the distribution of costs of school districts covering more than one municipality. The principal part of the work of equalization lies in determining the aggregate true value of all real estate in each of the state's 566 taxing districts. This figure is established by a program of assessment- sales ratio analysis. Procedures of sales data collection and analysis have been developed by the Property Administration Branch of the Division of Taxation but the success of the process requires the cooperation of every county board of taxation and every local tax assessor.

County, municipal and school budget costs determine the amount of property tax to be paid. A town's general tax rate is calculated by dividing the total dollar amount it needs to raise to meet local budget expenses by the total assessed value of all its taxable property. An individual's property taxes are then calculated by multiplying that general tax rate by the assessed value of his particular property. Because of New Jersey's strong "home rule" concept of government, the State does not participate in the making of local budgets, nor does it receive any of the property taxes collected.