It is the duty of the Assessor's Office to uniformly value all properties in Metuchen, so that all taxpayers pay their fair share of the obligations of the schools, the County and the municipality. The Tax Assessor determines eligibility for all qualified farmland, tax exemptions, and deductions. Tax deductions available include: Senior Citizen, Disability, Surviving spouse, Veteran, and Widow of a Veteran. Please contact the Assessment Office to obtain applications for any of these programs.
The assessor’s duties may be divided into these major functions:
Discovery and location of all real property and certain personal property used in business in the taxing district; Determination of taxability based on a wide variety of tax exemption and tax deduction statutes;
Valuation of property through an appraisal of each property and an assessment based on that appraised value; Valuation Date is always October 1st of Pretax Year.
Defense of assessments upon appeal.
The assessor, in his work of discovering, describing, and valuing all taxable property, takes the first step in raising the bulk of the funds necessary to finance local government in New Jersey.
Division of Taxation: http://www.state.nj.us/treasury/taxation
Local Property Tax Forms: http://www.state.nj.us/treasury/taxation/prntlpt.shtml
Property Tax Relief Programs: http://www.state.nj.us/treasury/taxation/relief.shtml
Property Tax Relief Forms: http://www.state.nj.us/treasury/taxation/ptforms.shtml
Property Tax Reimbursement Program (Senior Freeze)
Please click this link for more information: http://www.state.nj.us/treasury/taxation/ptr/buffer.shtml
Senior citizens, disabled persons and surviving spouses:
MUST COMPLETE AND SUBMIT BOTH FORMS:
Form PTD: http://www.state.nj.us/treasury/taxation/pdf/other_forms/lpt/ptd.pdf
Form PTD-SI: http://www.state.nj.us/treasury/taxation/pdf/other_forms/lpt/NJ_PT_SupplementIncome.pdf
$250 Real Property Tax Deduction for Senior Citizens, Disabled Persons or Surviving Spouses
An annual $250 deduction from real property taxes is provided for the dwelling of a qualified senior citizen, disabled person or surviving spouse (widow/widower).
TO QUALIFY, you must be by December 31 of year before year deduction is requested a senior citizen, age 65 or older, or a permanently and totally disabled individual, unable to be gainfully employed, or a surviving spouse, age 55 or more and age 55 at time of spouse's death.
You must be a legal resident of New Jersey for one year immediately prior to October 1 of the year before the year for which the deduction is requested.
You must be an owner of and a permanent resident in the dwelling on October 1st of the year before the year for which the deduction is requested.
Income may be no more than $10,000 during the year for which the deduction is requested, excluding, with restrictions, monies received from social security, or Federal Government pension, disability and retirement programs or State, County, Municipal pension, disability and retirement programs.
Must be filed with the municipal tax assessor.
Veterans and surviving spouses of veterans:
Form V.S.S. http://www.state.nj.us/treasury/taxation/pdf/other_forms/lpt/vss.pdf
Property Tax Deduction for Veterans or Surviving Spouses
In 1999, voters approved a constitutional amendment to increase this deduction. The deduction is $250.
TO QUALIFY, you must be an honorably discharged US Armed Forces war veteran, or the unmarried surviving spouse of such a war veteran or the surviving spouse of a serviceperson who served in time of war and died while on active duty.
You must be a property owner and a legal resident of New Jersey and, where applicable, prove that the deceased veteran or serviceperson was a legal resident of New Jersey.
Eligibility criteria must be met as of October 1 of the year prior to the tax year for which deduction is claimed.
Must be filed with the municipal tax assessor or tax collector.
Disabled veterans and surviving spouses of disabled veterans:
Form D.V.S.S.E.: http://www.state.nj.us/treasury/taxation/pdf/other_forms/lpt/dvsse.pdf
Form C.O.E.D.V.S.S.E.: http://www.state.nj.us/treasury/taxation/pdf/other_forms/lpt/coedvsse.pdf
Supplemental Form D.V.S.S.E./V.S.S.: http://www.state.nj.us/treasury/taxation/pdf/other_forms/lpt/suppform.pdf
Form V.N.D.A.: http://www.state.nj.us/treasury/taxation/pdf/other_forms/lpt/vnda.pdf
Property Tax Exemption for 100% Disabled Veterans or Surviving Spouses
Certain permanently and totally disabled war veterans or the surviving spouses (widows/widowers) of such disabled war veterans and servicepersons are granted a full property tax exemption on their dwelling house and the lot on which it is situated.
TO QUALIFY, you must be an honorably discharged veteran, who had active service in time of war in the US Armed Forces, or the unmarried surviving spouse of such a disabled veteran. Surviving spouses of servicepersons who died in active service in time of war also qualify. Disability must be certified as 100% permanent and total by the United States Veterans Administration.
You must be the owner and a permanent resident in the dwelling and legal resident of New Jersey. In the case of surviving spouses, the deceased spouse must also have been a legal resident of New Jersey.
Initial Statements and Further Statements:
Initial Statements Form I.S.: http://www.state.nj.us/treasury/taxation/pdf/other_forms/lpt/initialstment.pdf
Further Statements Form F.S.: http://www.state.nj.us/treasury/taxation/pdf/other_forms/lpt/further.pdf
New Jersey Division of Taxation
- New Jersey Local Property Tax Forms
Important State Phone Numbers
Automated Tax Info
(800 ) 323-4400
(609 ) 588-2525
NJ Tax Fax
Local Property Tax
Public Utility Tax