Tax Assessment Department

Assessors, though selected and appointed by municipal officials, are public officers whose duties are imposed by and defined in state law.  The assessor occupies a unique position within the framework of local government.  When assessing property for taxation, the assessor performs a governmental function as an agent of the legislature. The position of assessor takes on a judicial quality in determining the taxability and assessments of property. In discharging these duties, the assessor is not subject to the control of a municipality. The intent is that assessors, like judges, should be free to perform their duties without fear of local retaliation and should be immune from pressure and harassment. However, the assessor is subject to certain local requirements and to supervision at both the county and state levels of government.  The assessor is responsible to the citizens of the taxing district for the fair assessment of all property in order that the tax burden be distributed equitably. The assessor is accountable to the County Tax Administrator, under supervision and control of the County Board of Taxation, in making assessments in the taxing district.

The basis for assessment:

All real property subject to assessment shall be assessed according to the same standard. Assessments are by law assumed to be correct. One must overcome this presumption of correctness to gain an assessment reduction.  Before filing an appeal, it is strongly recommended the taxpayer check facts and discuss the assessment with the local assessor.

Important Facts:

  • Tax appeals are on assessments only, not taxes.
  • Tax appeals must be timely filed on/or before April 1 (December 1 for Added or Omitted Assessments) of the tax year.

Morris County Board of Taxation
PO Box 900, Court Street
Morristown, NJ 07963-0900
973-285-6707

Application forms for the following are available from the Assessor’s Office:

  • Veterans and Widows of Veterans
  • Disabled Veterans and Widows of Disabled Veterans
  • Senior Citizens, Disabled Persons or their Surviving Spouses
  • Farmland Assessment
  • Certified List of Property Owners (within 200ft)

 

Property Alert Service

This service is provided by the Morris County Clerk’s Office.  The service is the first step in protecting your property.  Unfortunately, property and mortgage fraud is a fast growing crime in our country.  Scammers record fraudulent documents - like fake deeds - or record fake liens against property owners.  In some cases, fraud on real property is not discovered for years.  To address these concerns, and protect one of your most important assets, the Morris County Clerk’s Office offers this FREE service to notify you immediately via email whenever a document with your name is recorded in the Morris County Clerk’s Office.  Sign up today and protect your property from fraud.  It’s quick, easy, and free.  To register visit the Morris County Clerk’s website.