The Assessor is responsible for discovering, listing and the valuation of all properties within the municipality. Sales, income and cost data are analyzed in order to determine the assessed value of each parcel included on the Tax List presented to the Atlantic County Board of Taxation each January. This Tax List also includes a directory for parcel identification, information concerning exempt properties, tax data and a schedule of all tax ratables within the municipality.
All appeals must be filed with the Atlantic County Board of Taxation by April 1 of each year, except those properties with an assessed value in excess of $750,000, which may be filed directly to the Tax Court in Trenton. Petitions of appeal with instructions may be obtained at the county office located at Atlantic County Board of Taxation, Historic Court House, 5909 Main Street 2nd Floor Mays Landing NJ 08330 or by calling (609) 645-5820 after receipt of your postcard notification in February.
There are several tax deductions available to qualifying residents. These include:
Please see below for qualifying information or contact the Assessor’s office.
Senior citizens and disabled persons wishing to apply for a $250 deduction in taxes may contact the Assessor’s Office for an application. Limitations for income and residency apply.
In order to qualify for the $250 senior citizens deduction you must:
Veterans, who were honorably discharged and actively served during the following wars may apply for a $250 deduction.
** Operation Northern/Southern Watch – August 27, 1992 – March 17, 2003
**Operation Iraqi Freedom – March 19, 2003 – Ongoing
**Operation Enduring Freedom – September 11, 2001 – Ongoing
** “Joint Endeavor/Joint Guard” – Bosnia & Herzegovina – November 20, 1995 – June 20, 1998
**”Restore Hope” Mission – Somalia – December 5, 1992 – March 31, 1994
**Operation Desert Shield/Desert Storm Mission – August 2, 1990 – February 28, 1991
** Panama Peacekeeping Mission – December 20, 1989 – January 31, 1990
**Grenada Peacekeeping Mission – October 23, 1983 – November 21, 1983
**I. Lebanon Peacekeeping Mission – September 26, 1982 – December 1, 1987
Vietnam Conflict – December 31, 1960 – May 7, 1975
** Lebanon Crisis of 1958 – July 1, 1958 – November 1, 1958
Korean Conflict – June 23, 1950 – January 31, 1955
World War II – September 16, 1940 – December 31, 1946
World War I – April 6, 1917 – November 11, 1918
**NOTE – Peacekeeping Missions require a minimum of 14 days service in the actual combat zone except where service-incurred injury or disability occurs in the combat zone, then actual time served, though less than 14 days, is sufficient for purposes of property tax exemption or deduction. The 14 day requirement for Bosnia and Herzegovina may be met by service in one or both operations for 14 days continuously or in aggregate. For Bosnia and Herzegovina combat zone also includes the airspace above those nations.
In order to qualify for the $250 Veteran deduction you must:
ADDED ASSESSMENTS
New construction, structural additions and improvements completed after October 1 are valued and taxed under the Added Assessment Law. This way property which becomes assessable after October 1 does not avoid its fair share of the tax burden for the rest of the year. A new structure, or an addition to or alteration of an old structure, completed after January 1 and before October 1, is valued as of the first day of the month following completion. If the value when completed is greater than the assessed value placed on the structure on October 1 of the pretax year (partial assessment based on the value present at that time), an added assessment based on the difference must be made. The added assessment is prorated on the number of full months remaining in the tax year. Tax exempt properties which lose their exempt status are also subject to the Added Assessment Law. Added Assessments are payable on November 1 and become delinquent if not timely paid.
OMITTED ASSESSMENTS
Additional assessments which, through error, were not made at the proper time may be placed on the tax rolls through the Omitted Assessment Laws. An omitted assessment can be made for the current year of discovery and one prior year. The Omitted Assessment Laws provide that in any year or in the next succeeding year, the county board of taxation or the municipal tax assessor respectively may, in accordance with the provisions of this act, assess any taxable property omitted from the tax rolls for the particular year. Omitted assessments are payable on November 1 and become delinquent if not timely paid.
Taxpayers who disagree with their property’s assessment have the right to appeal to their county tax board (or directly with the State Tax Court if the property is assessed for more than $1,000,000) on or before April 1 or 45 days from the date the Assessment Notifications are mailed by the taxing district, whichever is later; or May 1st where a municipal-wide revaluation or municipal-wide reassessment has been implemented (December 1 for added and omitted assessments.) The required appeal forms may be obtained from the County Board of Taxation.
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.
Please note, not scheduling a final inspection for your building permit does not delay the added assessment tax bill.
If the assessed value of your property exceeds $1,000,000, you may file your appeal directly with the New Jersey Tax Court at PO Box 972, Hughes Justice Complex, Trenton, NJ 08625.