Tax Assessment The Tax Assessor is a quasi-judicial position, a creature of the Legislature, whose authority is statutory and based in the New Jersey Constitution. The Byram Township Tax Assessor holds a Certified Tax Assessor Certificate from the State of New Jersey, Department of the Treasury, Division of Taxation. Although the Tax Assessor is hired and paid by the Municipality, the immediate supervisor of the Tax Assessor is the County Board of Taxation.
The Assessor's Office The municipal Tax Assessor is responsible for the following activities:
- Location and ownership of all real property in the taxing district; listing and describing property in a manner as prescribed by the Division of Taxation.
- Determining taxable value of all property in the taxing district.
- Equalization via district wide revaluation and maintenance and for purposes of State aid to schools.
- Defense of Appeals - appearances at County Tax Board and State Tax Court.
- Process and review copies of construction permits and valuation for added and omitted assessments and for COAH fees.
- Sub-Divisions - assign block and lot numbers and valuation of newly created lot(s).
- Farmland assessment - valuation, review of applications, inspections, in addition to rollback assessments.
- Continual Review of Property Cards to ensure accuracy.
- Deductions - review for qualification pursuant to NJ State Statutes of Veteran, widow, senior & disabled.
- Exempt Properties - Every third year reviewing all exempt properties and obtaining updated information to ensure qualification.
- Chapter 75 - Assessment notification post cards mailed annually on or before February 1st of the tax year. The notification shows the current year assessment, the taxes paid in the prior year, and appeal information. If taxpayers have any questions with regard to the assessment, they should contact the Tax Assessor's office.
Tax Appeals A taxpayer does not file an appeal of his/her taxes but rather the assessment. Byram Township taxpayers who believe that their assessments do not reflect 100% of true market value as of October 1st, of the pretax year (the assessing date) have the right to file an appeal with the Sussex County Board of Taxation on or before April 1st of the tax year. A Petition of Appeal may be obtained from the Sussex County Tax Board located at the 83 Spring Street, Newton, NJ 07860 973-579-0790 or visit http://www.sussex.nj.us/Cit-e-Access/webpage.cfm?TID=7&TPID=862
Properties with an assessed value in excess of $1,000,000 may file an appeal directly to the State Tax Court. However, all property owners are urged to speak with the Tax Assessor to discuss their assessment prior to filing an appeal. The Tax Assessor represents Byram Township in all tax appeals before the Sussex County Tax Board.
Please review brochure linked below for more information on filing a tax appeal:
The New Jersey Farmland Assessment Act of 1964 permits farmland and woodland acres that are actively devoted to an agricultural or horticultural use to be assessed at their productivity value. In addition to meeting certain applicability criteria, the owner must annually apply for Farmland Assessment on Form FA-1 with the municipal tax assessor on or before August 1 of the year immediately preceding the tax year. Click the below links for additional information as well as the state required forms.
- Farmland Assessment Program Overview
- Dept. of Agriculture's Farmland Assessment Program Overview
- Program and Forms
- 2020 Farmland Letter
- 2020 Woodland Letter
- P.L. 2013, Chapter 43, Approved April 15, 2013 -Senate Committee Substitute for Senate No. 589, State of New Jersey 215th Legislature - Farm Land Law
(973) 347-2500 x 139
(973) 347-2500 x 138