New Jersey property tax

Start with your county. Published tax dates and rules link to the official source.

Statewide rules

✓ Verified — Last verified October 24, 2026

Penalty statute

N.J.S.A. 54:4-67 lets municipalities set delinquency interest, capped at 8% annually on the first $1,500 and 18% on the excess; a locally adopted 10-day grace period may apply.

Official source. Statutory. Verified .

Appeal process

Appeal a County Tax Board judgment to the New Jersey Tax Court within 45 days.

Official source. Verified .

Who may represent homeowners

At the county tax board, individuals may self-represent; otherwise a New Jersey attorney is required, subject to the board's extreme-hardship waiver.

Official source. Verified .

Stay NJ – Property Tax Relief for Senior Citizens

2025 application: age 65+ during 2025, owned and lived in a property-tax/PILOT home all 12 months, annual income at most $200,000.

Official source. Verified .

Official exemption information

Official exemption information

Official source. Verified .

Counties and county equivalents

Common questions

How do property tax appeals work in New Jersey?

Appeal a County Tax Board judgment to the New Jersey Tax Court within 45 days.

Who may represent a homeowner in a New Jersey property tax appeal?

At the county tax board, individuals may self-represent; otherwise a New Jersey attorney is required, subject to the board's extreme-hardship waiver.

Sources

lis.njleg.state.nj.us
The governing body may also fix the rate of interest to be charged for the nonpayment of taxes, assessments, or other municipal liens or charges, unless otherwise provided by law, on or before the date when they would become delinquent, and may provide that no interest shall be charged if payment of any installment is made within the tenth calendar day following the date upon which the same became payable. The rate so fixed shall not exceed 8% per annum on the first $1,500.00 of the delinquency and 18% per annum on any amount in excess of $1,500.00, to be calculated from the date the tax was payable until the date that actual payment to the tax collector is made.

Verified October 24, 2026

www.nj.gov
File your appeal with Tax Court within 45 days of the date of the County Board of Taxations judgment.

Verified October 24, 2026

www.nj.gov
Taxpayers may represent themselves at the hearing (pro se). Otherwise the taxpayer must be represented by a member of the bar of the State of New Jersey. This requirement may be waived by the County Board of Taxation in cases of extreme hardship such as old age, illiteracy, etc.

Verified October 24, 2026

www.nj.gov
Stay NJ – Property Tax Relief for Senior Citizens

Verified October 24, 2026

www.nj.gov
Been age 65 or older during 2025; Owned and lived in a home for the full 12 months of 2025; Resided in a home subject to property taxes or P.I.L.O.T. (Payments-in-Lieu-of-Tax); A total annual income that does not exceed $200,000:

Verified October 24, 2026