Maureen E. Kaman, CTA 973-347-0159 ext. 31
Office Hours: Friday, 8:30 A.M. to 11:30 A.M. and by appointment
2013 Equalization Rate: 97.60% of true market value
2012 Tax Rate: $3.125 per hundred of assessed valuation
REASSESSMENT FOR 2013
Residential value letters are being mailed during the week of January 14, 2013
with a copy of the Property Record Card (PRC). Please review the information
contained on it very carefully.
If there are any errors or questions with regard to the information on the PRC,
please EMAIL the tax assessor immediately at firstname.lastname@example.org.
If you DO NOT have access to email, please leave a voice mail message
at 973-347-0159 ext. 31.
If you question the assessment, you may schedule an appointment to meet with
the tax assessor the week of January 21, 2013. All meetings will be on
Friday, January 25, 2013, 7:30 - 2:00 PM by appointment only. If necessary,
I will also have meetings on Thursday evening, Jan. 24th, 4:00 PM - 6:00 PM.
All taxpayers should receive their Notice of Assessment postcard on/about February 15th this year.
If you receive a post card (possibly pink) with assessment information on it
from anyone other than the Stanhope Borough Tax Assessor, please
contact the assessor as it is not an official notification from the Borough.
While we attempted to inspect every home, we could not do so. In that
case we relied on current information in our records. That is the reason
you are being provided with your PRC so that you can review it and any
errors can be corrected.
Thank you all for your courtesy and cooperation during this project.
Maureen E. Kaman, Tax Assessor
The Division of Taxation has issued a new appeal form which can be accessed
through the County Tax Board website at www.sussex.nj.us Appeal packets will be available as of February 1, 2013.
IF YOU ARE CONSIDERING FILING AN APPEAL IN 2013, PLEASE NOTE THE FOLLOWING:
• YOU DO NOT FILE AN APPEAL OF YOUR TAXES BUT OF YOUR ASSESSMENT. TAXES ARE A RESULT OF THE COUNTY, SCHOOL, AND LOCAL BUDGETS LESS STATE AID.
• YOU MUST PROVE YOUR ASSESSMENT IS OUTSIDE THE COMMON LEVEL RANGE (CHAPTER 123) BY VIRTUE OF COMPARABLE SALES.
• A LIST OF ALL SALES WHICH TOOK PLACE IN STANHOPE BOROUGH FROM 10/01/11 TO 10/31/12 IS POSTED AT THE MUNICIPAL BUILDING – YOU MAY ONLY USE USABLE SALES (3 ARE REQUIRED) DURING THE PERMITTED TIME FRAME OF 10/01/11 TO 10/01/12. SALES CLOSER TO 10/01/12 ARE PREFERABLE AND MORE COMPARABLE. YOU MUST RELY ON 3 VALID, USABLE COMPARABLE SALES OF SIMILAR PROPERTIES WHICH SOLD IN STANHOPE BOROUGH FROM 10/01/11 TO 10/01/12.
• IF YOU FILE AN APPEAL AND DO NOT SUBMIT THE APPROPRIATE COMPARABLES, THERE WILL BE NO RECOMMENDATION OF SETTLEMENT. YOU WILL BE REQUIRED TO APPEAR BEFORE THE SUSSEX COUNTY TAX BOARD AT A HEARING IN/ABOUT LATE APRIL OR SOME TIME IN MAY, 2013 TO PRESENT YOUR CASE.
• 2013 CHAPTER 123 RATIO: 97.60
• DO NOT USE OTHER ASSESSMENTS AS A COMPARISON
• DO NOT USE TAXES AS A CRITERIA FOR AN APPEAL
• DO NOT USE PROPERTIES THAT ARE CURRENTLY ON THE MARKET
• DO NOT USE SHORT SALES, FORECLOSURES, PREFORECLOSURES, SHERIFF SALE
• DO NOT USE OTHER SALES MARKED NON-USABLE
• DO NOT SUBMIT MARKET TRENDS AND/OR OTHER ANALYSIS, LISTINGS OF PROPERTIES CURRENTLY FOR SALE, SALES OF PROPERTIES THAT SOLD BEFORE OR AFTER THE PERMISSIBLE DATES NOTED ABOVE, ASSESSMENTS OF OTHER PROPERTIES, TAXES NEIGHBORS PAY, SALES IN OTHER TOWNS, NEWSPAPER ARTICLES, ETC.
• DO USE SALES THAT HAVE BEEN EXPOSED TO THE MARKET AND ARE BETWEEN A WILLING BUYER AND A WILLING SELLER AND REFLECT FAIR MARKET VALUE.
• IF, AFTER READING THE INSTRUCTIONS, REVIEWING YOUR PROPERTY RECORD CARD PREVIOUSLY MAILED TO ALL PROPERTY OWNERS, AND REVIEWING APPLICABLE COMPS YOU BELIEVE YOU SHOULD FILE AN APPEAL, ENSURE YOU HAVE ALL SUPPORTING DOCUMENTS ATTACHED, FILE THE ORIGINAL WITH THE SUSSEX COUNTY TAX BOARD, SERVE A COPY ON THE BOROUGH CLERK AND TAX ASSESSOR, AND THEN IMMEDIATELY CONTACT THE ASSESSOR TO SCHEDULE AN INSPECTION OF THE PREMISES. INSPECTIONS ARE ON FRIDAYS, 12:00 TO 4:00 PM.
If you receive a notice requesting payment for tax information, please contact the tax assessor first. In all probability, most of the information you will be provided with or need is free and available through the Tax Assessor’s office or on-line. If you receive a letter from anyone indicating you should file an appeal, again, please first contact the assessor’s office to discuss your assessment or stop at the Municipal Building and pick up information on filing an appeal.
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 Stanhope Borough 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 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.§ 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.
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.
The Tax Assessor, Maureen Kaman, is available to speak about aspects of the assessment process to local organizations.
A taxpayer does not file an appeal of his/her taxes but rather the assessment. Stanhope Borough 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 Board of Taxation, 83 Spring St., Suite 301, Newton, N.J. 07860 973-579-0970.
Properties with assessed value in excess of $750,000 may file an appeal directly to the Tax Court in Trenton. 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 Stanhope Borough in all tax appeals before the Sussex County Tax Board. Usually, appeals filed in the Tax Court of New Jersey require an outside expert appraiser be retained as it involves extensive research and preparation for those appeals. The Assessor is required to ensure that assessments are equitable and that the municipality is not paying an unfair amount of county taxes. A brochure on the appeal process is available through the Tax Assessor’s office or on-line at the Division of Taxation link below.
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 30th, directly with the NJ Division of Taxation or via the internet at www.state.nj.us/treasury/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. Payments are mailed on/before September 15th.
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. Payments are mailed on/before July 31st.
Property Tax Reimbursement
A program only for those 65 or older or those receiving federal disability benefits. They must have paid property taxes on their principal residence directly or 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 are 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 (or as extended). Call 1-800-882-6597 for information or to request form PTR-1. Applications are also available at the Municipal Building around the end of February.
Property Tax Deducation/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.
Property Tax Deduction Claim by Veteran or Surviving Spouse/Surviving Civil Union Partner/Surviving Domestic Partner of Veteran or Serviceperson
Veterans may obtain an application for a $250 deduction from their property taxes on-line at the link listed below. Search for Local Property Tax Forms and scroll down to Form V.S.S. It is legal size and instructions are included for completing the form. You also need to complete Form DVSSE/VSS which is a Supplemental Form.
Claim for Real Property Tax Deduction on Dwelling House of Qualified NJ Resident Senior Citizen, Disabled Person, or Surviving Spouse/Surviving Civil Union Partner
Form PTD may be obtained on line or from the Municipal Tax Collector or Tax Assessor. It is a $250 deduction for residents who qualify financially. All income is included in the qualification process. One cannot earn in excess of $10,000 excluding Social Security Benefits or Federal Government Retirement/Disability Pension or State, County, Municipal Government and their political subdivisions and agencies Retirement/Disability Pension.
For more information on Property Tax Benefits, Filing an Appeal of your Assessment (not your taxes) and how your property is valued for property tax purposes you can contact Ms. Kaman or visit the State of New Jersey websites at the following links:
For more information on Property Tax in New Jersey please visit the following webstite: www.njslom.org