Property Tax Assessment

New Jersey has an ad valorem based tax system which means that property tax assessment is based on the market value of your property.

• View How Property is Valued for Property Tax (PDF).
• View Property Tax Records. Free registration is required, after which you can use the Mod IV tab to review your information.

Property Tax Benefits

Tax deductions are available for:

• Senior/Disabled Tax Deduction
• Veteran Tax Deduction
• Totally and Permanently Disabled Veteran Tax Exemption

Applications for Senior and Veteran deductions are available in the Assessor's Office. Totally disabled veterans, if qualified, are entitled to real property tax exemptions.
View Tax Benefit.

Property Tax Appeals

All taxpayers in Mercer County have the right to file tax appeals with the County Board of Taxation, regardless of the amount of their assessment. Those properties with assessments greater than $1,000,000 have the option of appealing either with the County Board of Taxation or filing directly to the State Tax Court of New Jersey.

Petitions to either the County Board of Taxation or the State Tax Court must be filed and received on or before April 1, 2017.

File an Appeal

• Property owners have the right to file an appeal each year.
• You must prove that you would not be able to sell your house for its current assessed value by providing comparable sales.
• Comparable sales are sales of similar homes that were listed on the open market that have sold within the appropriate time period and are not subject to any extenuating circumstances like duress, a sale between family members, estate sales etc.
• You cannot compare assessments as a basis for appeal.

For question on tax appeals should be directed to the Mercer County Board of Taxation at 609-989-6704.