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 Chester 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).
Tax Apportionment and farmland assessment – valuation, review of applications, inspections, in addition to rollback assessments.
Continuous 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 pursuant to State statute.
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.
Other functions in the assessor’s office are numerous and many including but not limited to updating the tax and sales maps; processing deed changes; updating property record cards; reviewing and updating claims for tax deductions and exemptions; maintaining exempt property, assessments, added and omitted assessment lists; sending out and reviewing Income and Expenses statements to income producing properties; and processing sales ratio data. In addition to which taxpayers, appraisers, attorneys, and others are constantly in and out of the Assessor’s office to discuss assessment issues. Public relations is an integral part of the role of the Tax Assessor.
Saver Rebate
This property tax relief program was instituted in 1999. Residents who owned and paid taxes on a home used as their principal residence are eligible. There are no age or income requirements. This rebate is applied for via telephone by June 1th, directly with the NJ Division of Taxation. The local assessor's office has no involvement in mailing forms, calculating rebate amounts, or processing claims. Call 1-877-NJTAX72, toll free, for additional information on this program. The rebate amount is based on the effective school tax rate and varies by municipality.
Homestead Rebate
This program is administered by the NJ Division of Taxation through NJ income tax returns (Form HR-1040 and NJ-1040 if required). Homeowners and tenants who pay property taxes on their principal residence in New Jersey, either directly or through rent payments, and whose gross income does not exceed $100,000 (65 or older, or disabled) or $40,000 (all others) are eligible. The rebate range is from $30 to $500.
Property Tax Reimbursement
A program only for those 65 or older or those receiving federal disability benefits. You must have paid property taxes on your principal residence directly or, where applicable, through mobile home park fees. Applicants must be NJ residents for at least 10 years and must have lived in the residence on which the reimbursement is claimed for at least 3 years. There are income limitations. Applicants must meet all requirements for the base and reimbursement years. The reimbursement is equal to the difference between the taxes paid in the reimbursement year and the base year. The program is administered by the NJ Division of Taxation. Filing deadline is March 15th. It has been extended most years to November 1st but do not count on any extensions – file timely. Call 1-800-882-6597 for information or to request form PTR-1.
Property Tax Deduction/Credit
A taxable income deduction from annual income taxes is available to all homeowners and tenants for their principal residence and filed as part of the NJ income tax return or on Form HR-1040, if not required to file an income tax return.
