Tax Assessor

OFFICE OF THE TAX ASSESSOR

The assessor occupies a unique position within the framework of local government. Assessors, though selected and appointed by municipal officials, are public officers whose duties are imposed by and defined in State law.  When assessing property for taxation, the assessor performs a governmental function as an agent of the Legislature.  The assessor is subject to certain local requirements and to supervision at both the County and State levels of government.[1]

New Jersey’s real property tax is ad valorem or a tax “according to value.” The New Jersey Constitution requires real property to be assessed at the “same standard of value.” New Jersey Statutes at N.J.S.A. 45:4-23 establish the standard to be the “full and fair value” or “true value.” True value represents the fair market value of the property or the price for which it would sell in an arms-length transaction between a willing buyer and willing seller. More information on how property is valued for property tax purposes can be found here: http://www.state.nj.us/treasury/taxation/pdf/lpt/ptassessment.pdf

[1] Handbook for New Jersey Assessors, Revised August 2017


Important Dates and Information

  • January 10th – Tax list for current year finalized.
  • February 1st – Notice of Assessment for current and prior year post cards mailed. Note: this is a notice of your assessed value and not a record of taxes paid. A copy of your current postcard can be found here. You can access the amount of taxes paid through the “Pay Online” feature located on our homepage or by calling the Tax Collector’s Office at 973-326-7420.
  • April 1st – Deadline for filing of tax appeals. Further information on tax appeals can be found here: http://www.morristwp.com/DocumentCenter/View/3343 
  • August 1st – Deadline for filing of farmland assessment applications.
  • November 1st – Deadline for filing application for exempt status (non-profit entities).
  • December 1st – Deadline for filing appeals of added assessments.

2017 Tax Rate - $1.801 per $100 of assessed value. 

2018 Equalization Ratio – 99.19% (applicable to tax appeals for 2018 tax year).