State guide
New Jersey property taxes (2026)
✓ Verified August 2026 against official county pages — 2 sources linked below.
County pages for New Jersey are on the way — the statewide dates below apply everywhere, and county pages will add local rates, contacts, and exact appeal windows.
How New Jersey property taxes work
New Jersey carries the heaviest property tax burden in the country, and it runs on a steady quarterly beat: payments are due February 1, May 1, August 1, and November 1, each with a 10-day grace period. Municipal tax collectors bill and collect; county tax boards oversee assessments.
Your assessment arrives as a postcard early each year showing the assessed value your municipality carries for your home. Municipal-wide revaluations reset assessments to market; between them, an average-ratio system relates your assessment to true value.
The appeal calendar is early and firm: petition your County Board of Taxation by April 1 (later where a district-wide revaluation just landed). Miss it and this year's assessment stands. Higher-value cases can go directly to the state Tax Court.
Relief programs do real work here — the ANCHOR benefit for resident homeowners, the Senior Freeze reimbursement for qualifying older homeowners, and the $250 senior/disabled and veteran deductions — each with its own annual application.
When payments are due
Quarterly: February 1, May 1, August 1, and November 1, each with a 10-day grace period.
| Payment | Due | Delinquent after | Notes |
|---|---|---|---|
| Q1 | February 1, 2026 | February 11, 2026 | 10-day grace period; interest runs from the due date once missed |
| Q2 | May 1, 2026 | May 11, 2026 | |
| Q3 | August 1, 2026 | August 11, 2026 | |
| Q4 | November 1, 2026 | November 11, 2026 | Late interest: 8%/yr on the first $1,500 of delinquency, 18%/yr above it |
How to appeal your assessment
The statewide rule: Petition your County Board of Taxation by April 1 (May 1 in districts with a municipal-wide revaluation or reassessment that year)
Your assessment postcard arrives around February 1, leaving roughly two months to decide and file. The winning argument in NJ is usually the ratio: if your assessment divided by the county's average ratio exceeds your market value, you're over-assessed.
- Read your assessment postcard (around February 1)It shows your assessed value and your appeal rights for the year.
- Run the ratio mathDivide your assessment by your district's average ratio (published by Taxation). If the implied market value tops what your home would sell for, appeal.
- File with the County Board of Taxation by April 1File the petition (modest filing fee scaled to assessed value) with comparable sales attached — most boards now take filings online.
- Attend the hearingA commissioner hears you and the municipal assessor; comparable sales near the October 1 valuation date carry the day.
- Escalate if neededBoard judgments can be appealed to the state Tax Court within 45 days.
County pages have the exact local deadlines, forms, and filing links.
Statewide exemptions
| Exemption | What it's worth | Deadline |
|---|---|---|
| ANCHOR benefit | The state's broad homeowner (and renter) property tax relief payment — amounts vary by income tier | Annual application with the Division of Taxation |
| Senior Freeze (Property Tax Reimbursement) | Reimburses qualifying homeowners 65+/disabled for property tax increases above their base year, under income limits | Annual application (Form PTR) |
| $250 senior/disabled deduction | $250 off the bill for homeowners 65+ or disabled under the income threshold (surviving spouses 55+ may qualify) | File Form PD5 with your tax collector by March 1 each year to maintain it |
| $250 veteran deduction & disabled-veteran exemption | $250 annual deduction for qualifying veterans; a full exemption for 100% permanently disabled wartime veterans | Apply with your municipal assessor or collector |
Reassessment
Municipalities revalue when ordered by the county board or on their own programs; between revaluations, assessments are compared to market through each district's published average ratio.
Value notices (Assessment notice (postcard)) usually mail in February.
Common questions
- When are property taxes due in New Jersey?
- Quarterly — February 1, May 1, August 1, and November 1 — each with a 10-day grace period. Miss the grace window and interest runs from the original due date: 8% a year on the first $1,500 of delinquency, 18% above it.
- How do I appeal my New Jersey assessment?
- Petition your County Board of Taxation by April 1 (May 1 where a revaluation just took effect). Check the ratio first: assessment ÷ your district's average ratio — if that beats your market value, you have a case.
- What is the ANCHOR benefit?
- New Jersey's broad property tax relief payment for resident homeowners (and renters), paid annually by income tier. It's an application each season with the Division of Taxation — worth filing even if you've never bothered.
- What is the Senior Freeze?
- A reimbursement program: once you qualify (65+ or disabled, income limits, residency tests), the state locks a base year and reimburses you for property tax increases above it, year after year.
- Why did my bill change mid-year?
- NJ bills straddle fiscal years — the August and November quarters true-up the new year's levy after budgets are certified, so the third-quarter bill often carries the adjustment.
Sources
Every fact on this page comes from an official page. Check them yourself:
- NJ Division of Taxation — $250 senior/disabled deduction — checked 2026-08-12
- Westfield NJ — Tax Collector (quarterly schedule) — checked 2026-08-12