Assessment

(973) 694-1800 ext. 3349

The Assessment Department is open from 8:30 a.m. to 4:30 p.m. Monday through Friday and remains open on Tuesday evening until 7:00 p.m. Any questions regarding your assessment or any available tax deductions may be directed to (973) 694-1800 ext. 3349, or 3352.

General Information:
Tax appeals on your assessments must be filed on or before April 1st of the tax year in question OR 45 days from the date mailed, as it appears on the front of the post card, whichever date is later. If you wish to file an appeal on your property, you may get forms and instructions under “Assessment Documents” to the left or at the website: www.passaiccountynj.org or you may pick one up at the office of the Assessor.

The ratio to true value for 2023 is 44.88%.

Available Tax Exemptions and Deductions:

Senior Citizen, Disabled Persons, Surviving Spouse. The State Constitution authorizes an annual property tax deduction from the property taxes levied on a dwelling house owned and occupied by any of three types of persons. The deduction is $250 off your property taxes.

Eligibility - Senior Citizen. In order to qualify for a property tax deduction, a senior citizen must apply for the deduction and must meet all of the following requirements:

  1. Citizenship in New Jersey as of October 1 of the pretax year.
  2. Age of 65 or more by December 31 of the pretax year.
  3. Ownership of the property as of October 1 of the pretax year.
  4. Residence in New Jersey and in the property as of October 1 of the pretax year.
  5. Income not in excess of $10,000, combined husband and wife. Income can be excluded under ONE of the following three categories: Social Security Benefits OR Federal Government Retirement/Disability Pension (including Federal Railroad Retirement Benefits) OR State, County, Municipal Government, and their political subdivisions and agencies Retirement/Disability Pension.
Eligibility - Disabled Person. In order to qualify for a property tax deduction, a disabled person must meet all of the following requirements.

  1. Citizenship in New Jersey as of October 1 of the pretax year.
  2. Ownership of the property as of October 1 of the pretax year.
  3. Residence in New Jersey and in the property as of October 1 of the pretax year.
  4. Income not in excess of $10,000, combined husband and wife. Income can be excluded under ONE of the following three categories: Social Security Benefits OR Federal Government Retirement/Disability Pension (including Federal Railroad Retirement Benefits) OR State, County, Municipal Government, and their political subdivisions and agencies Retirement/Disability Pension.
  5. Disablement must be total and permanent resulting in an inability to engage in any substantial gainful activity as of December 31 of the pretax year.
Eligibility - Surviving Spouse. In order to qualify for a SeDiSu property tax deduction, a surviving spouse of either a qualified senior citizen or disabled person must meet all of the following requirements:

  1. Citizenship in New Jersey as of October 1 of the pretax year.
  2. Ownership of the property as of October 1 of the pretax year.
  3. Residence in New Jersey and in the property for which the deceased senior citizen spouse or disabled person spouse had received a SeDiSu property tax deduction.
  4. Income not in excess of $10,000. Income can be excluded under ONE of the following three categories: Social Security Benefits OR Federal Government Retirement/Disability Pension (including Federal Railroad Retirement Benefits) OR State, County, Municipal Government, and their political subdivisions and agencies Retirement/Disability Pension.
  5. The age of the applicant must be not less than 55 on December 31 of the pretax year and was not less than 55 at the time of death of the deceased spouse.
  6. Is not remarried.
  7. Is, in fact, the surviving spouse of a person who was receiving the property tax deduction as either a senior citizen or disabled person on the same property for which claim is being made.
Veterans and Widows of Veterans. By provision of the State Constitution, a tax deduction is granted from the taxes levied on the real property owned by qualified war veterans; their surviving spouses; and the surviving spouses of service persons who have served in time of war and who died on active duty. The tax deduction granted to veterans and their surviving spouses is in addition to all other tax deductions or exemptions, for which the person may be eligible. At the discretion of the claimant, the tax deduction may be apportioned among properties located in different taxing districts. The deduction has been increased from $50.00 to $250.00.

In order to qualify for a tax deduction, a veteran must apply for the deduction and must meet all of the following requirements as of October 1 of the pretax year.

  1. Citizenship of New Jersey.
  2. Legal residence in New Jersey
  3. Active service in the Armed Forces of the United States
  4. Honorable discharge
  5. Ownership of property
Disabled Veterans and Surviving Spouses of Disabled Veterans and Servicemen. Certain war veterans who have suffered certain enumerated service-connected disabilities of a character described in the law or who have been declared to be totally or 100% permanently disabled are granted full tax exemption on their dwelling house and the lot or curtilage on which it is located, as of the date the property is acquired by such a veteran, or as of the date the veteran property owner is declared to be totally or 100% permanently disabled by the United State Veterans Administration.

The surviving spouse of any such citizen and resident of this State who at the time of death was entitled to the exemption provided under the law, shall be entitled, on proper claim made therefore, to the same exemption as the deceased husband or wife was so entitled during widowhood and while a resident of this State, for the time that claimant is the legal owner thereof and actually occupies the said dwelling house on the premises to be exempted or any other swelling claimant thereafter acquires and uses as the principal place of residence.

The widow or widower of a disabled veteran or deceased serviceperson who at the time of death was eligible for entitlement to the property tax exemption, or who would have become eligible had he or she lived to the date of a subsequent broadening of the scope of the property tax exemption (January 10, 1972), is eligible to receive the property tax exemption that the deceases would have been eligible to receive if living.

If you feel you are entitled to any of the above deductions or exemptions, please contact the assessment department for an application and to answer any questions you may have regarding the same. Again, the number is (973) 694-1800 ext. 3349 or 3352 any time between the hours of 8:30 a.m. and 4:30 p.m. Monday through Friday.

Property Taxpayers' Bill of Rights

Town Hall

475 Valley Road
Wayne, NJ 07470
Weekdays 8:30am-4:30pm
Tuesdays open until 7:00 pm
Sat & Sun: Closed
Closed on State Holidays

Wayne DPW Complex

201 Dey Road
Wayne, NJ 07470
Weekdays 7:00am-3:30pm
Sat & Sun: Closed
Closed on State Holidays