Tax Assessor
Lavallette Municipal Building
1306 Grand Central Avenue
Lavallette, NJ 08735
Sharon Morgan, Tax Assessor
Contact the Assessor
Office Hours: Wednesday 3:30pm to 5:30pm
732-793-7477
x612 Phone
Extension must
be used as there is no option for the assessor on the phone
system.
Fax 732-830-8248
Mailing Address:
Lavallette Tax Assessor
1306 Grand Central Avenue
Lavallette, NJ 08735
Special
Notice for Condo Owners
Due to the revaluation
that was just finished, the Assessor was required by the
state to change the Block and Lot on all the condos in town
to a uniform numbering system. As a result of this all condo
owners Block and Lots and account numbers have changed.
Accounts can be looked up by name or address until your
new tax bill is sent. A letter will also be sent informing
you of your new Block/Lot and Account number so you can
update your records and your online banking information.
Tax Maps
Tax Maps
Maps are in pdf format
Maps may take some time to load, if maps don't load right click
on save link as or save target as to download pdf file.
Added Assessments and Omitted Added Assessments
New construction, structural additions and
improvements completed after October 1 are valued and taxed
under the Added Assessment Law. This includes properties
that had a reduction in value due to the storm and have
now made repairs. This way property which becomes assessable
after October 1 does not avoid its fair share of the tax
burden for the rest of the year. A new structure, or an
addition to or alteration of an old structure, completed
after January 1 and before October 1, is valued as of the
first day of the month following completion. If the value
when completed is greater than the assessed value placed
on the structure on October 1 of the pretax year (partial
assessment based on the value present at that time), an
added assessment based on the difference must be made. The
added assessment is prorated on the number of full months
remaining in the tax year. Tax exempt properties which lose
their exempt status are also subject to the Added Assessment
Law. Added Assessments are payable on November 1 and become
delinquent if not timely paid.
Additional assessments
that, through error, were not made at the proper time, may
be placed on the tax rolls through the Omitted Assessment
Laws. An Omitted Assessment can be made for the current
year and one prior year.
The Added Assessment bill will be mailed to your mortgage holder, if you have one, and you will receive an advice only copy.
Please note, not scheduling a final inspection
for your building permit does not delay the added assessment
tax bill. As noted above, the final inspection does not
trigger the assessment.
Not getting a permit does
not prevent an assessment. An assessment of an improvement
is made regardless of whether there was a permit or not.
Whether you agree or do not agree with the assessment,
you must pay the bill for the added assessment. By December
1st you may appeal the added assessment. No one can appeal
the added assessment after 1 December, not even the Assessor.
If the taxes are not paid, the appeal will not be heard.
Tax Deductions
Tax Forms For Qualifying Property
Owners
Initial Statement for Tax Exempt properties
Further Statement for Tax Exempt properties
Homestead
Rebate
Administered by the NJ Division
of Taxation through NJ income tax returns (Form HR-1040
and NJ-1040 if required). For more information, visit the
link below.
NJ Division of Taxation Homestead Rebate
Property
Tax Reimbursement
Administered by the
NJ Division of Taxation. For more information and filing
date visit the link below.
NJ Division of Taxation Reimbursement
Senior
Citizen or Surviving Spouse of a Senior Citizen or Disabled
Annual Property Tax Deduction
An annual
deduction for those 65 or older or permanently and totally
disabled or qualifies as a surviving spouse of a senior
citizen or disabled person with incomes less than $10,000
per year, excluding Social Security payments and other permitted
exclusions. Applicants must own and reside in the home on
which the deduction is claimed. The application forms are
available in the Tax Assessor’s office or from the
State website.
Senior Citizen/Disabled Application (must accompany the
supplemental income form)
Senior Citizen/Disabled Application Supplemental Income
Form
Veteran’s
Deduction
An annual deduction from property
taxes is available to qualified veterans or un-remarried
widows of veterans. Claimant must be a New Jersey citizen
prior to October 1st of pretax year. The application forms
are available in the Tax Assessor’s office. Veterans, who
were honorably discharged and actively served during the
following wars may be eligible and can apply for a deduction:
Joint Guard Mission-Bosnia and Herzegovina, Joint Endeavor
Mission-Bosnia and Herzegovina, Restore Hope Mission-Somalia,
Operation “Desert Shield/Desert Storm”, Panama Peacekeeping
Mission, Lebanon Peacekeeping Mission, Grenada Peacekeeping
Mission, Vietnam Conflict, Korean Conflict, Word War I and World
War II. Dates of induction/service apply. For dates for
these military actions visit the link below
NJ Division of Taxation Veteran’s Deduction
Veteran Application (must be accompanied with the supplemental
form)
Veteran Application Supplemental Form
Exempt Disabled Veteran Application / For 100% Disabled
Veteran
Important Assessment Dates
January - Tax Books are filed with the County
· Demolished structures
· New exemptions
·
Tax map
· Estimate amounts of veterans approved
·
Estimate amount of senior citizens approved
· New construction
for Budget Cap purposes
February 1 Notify each taxpayer,
by post card, of the current assessment and the previous
year’s taxes; include tax appeal information
March
1 Hearings on County Equalization tables
April 1
Deadline for tax appeals
May 20 County Board to certify
general tax rates
July 1 Process Building Permits,
new property record cards, added assessments
August
1 Deadline for farmland assessment
Defend Tax Appeals
September Complete all added assessment records
October 1 Assessing date for all real property in
the District
All required conditions for Veterans Exemption
must exist by October 1
File added Assessment List
All Exemptions must be filed with the exceptions of seniors
which is due by December 31
December 1 Added assessment
appeal deadline
Defend added assessments
Proof tax
list
Advertise that the Tax is open for inspection
Tax Appeals
Reason
for an Appeal
An unfair assessment that
is unreasonable compared to the market value. It is important
to understand, you cannot appeal the taxes on a property,
since taxes are the result of the budget process.
When to
File an Appeal
Taxpayer must prove an
assessment is unreasonable, compared to a market value standard.
Your current assessment is assumed by law to be correct.
You must overcome this presumption of correctness to gain
an assessment reduction.
Taxpayers are required to present their opinion of true market value as of October 1st of the pre tax year. An average ratio is developed annually through the property transfers which represents the assessment level in that district. The common level of assessment is the average ratio of the district. In 1973, New Jersey Legislature adopted a formula known as Chapter 123 to test the fairness of an assessment. If the ratio of the assessment to true value exceeds the average ratio by 15%, then the assessment is automatically reduced to the common level. However, if the assessment falls within a common level range + or – 15%, of the average ratio, no adjustment will be made. If the assessment to true value ratio falls below the common level range, the Tax Board May Increase the Assessment to the Common Level.
The taxpayer must supply sufficient evidence to enable the Tax Board to determine the true market value.
The deadline for filing an appeal is April 1st, December 1st for added and omitted assessments and May 1st for revaluations or reassessments. You must provide credible evidence. Also, you must pay the collector all taxes in order to be granted a hearing.
To file an Appeal, Contact:
The Ocean County Board
of Taxation
Ocean County Court House, Room #215
118
Washington Street, P.O. Box 2191
Toms River, New Jersey
08754-2191
You may call the office of the Board of Taxation at 732-929-2008.
Files linked from the Ocean County Tax Board
Tax Appeal Added / Omitted Assessment Instructions
Tax Appeal for Added / Omitted
Tax Appeal Form
Tax Appeal Instructions
Income and Expense Statement
Important Reminders
Property Tax Appeal Guidelines Statement
Solicitation of Tax Appeals
Addendum to Tax Appeal Instructions
