The main function of the Tax Assessor’s Office is the appraisal and evaluation of all land and buildings within the municipality for tax purposes, according to state statutes.  Additional duties include maintaining property transfers, keeping current ownership updated, checking building permits that have been issued and maintaining current values.

The Tax Assessor approves applications for Veteran, Senior Citizen and Disabled Deductions and total tax exemption applications for Disabled Veterans and non-profit organizations. 

The Tax Assessor prepares the Added and Omitted Assessment List that includes all new construction that has been completed within the tax year, and represents the Borough in all tax appeals before the Bergen County Board of Taxation and the Tax Court of New Jersey.

In 2006, the Tax Assessor will also have the additional responsibility of overseeing the revaluation of all properties in the Borough of Fair Lawn for the 2007 tax year that is being conducted by Realty Appraisal Company.     

Deductions & Exemptions

If you are a qualified Veteran, Surviving Spouse/Domestic Partner of a Veteran, Senior Citizen, Disabled Person or Surviving Spouse of a Senior Citizen or Disabled Person, you may be eligible for a property tax deduction that would reduce your tax liability.  You can request an application form for any of the below listed deductions or exemptions from the Tax Assessor’s Office, or you can download the application in PDF format by choosing the appropriate link below.

Veterans & Surviving Spouse/Domestic Partner

An annual $250 deduction from property taxes is available for the property of a qualified Veteran or Surviving Spouse/Domestic Partner of a Veteran.  In order to be eligible the applicant must be an owner of the property and citizen and resident of New Jersey as of October 1 of the pre-tax year and the Veteran must have been honorably discharged or released from active service in the US Armed Forces during one of the following periods:

 * Peacekeeping Missions require a minimum of 14 days service in the actual combat zone except where service incurred injury or disability occurs in the combat zone, then actual time served, though less than 14 days, is sufficient for purposes of property tax exemption or deduction.  The 14 day requirement for Bosnia and Herzegovina may be met by service in one or both operations for 14 days continuously or in aggregate.  For Bosnia and Herzegovina combat zone also includes the airspace above those nations.

You can request an application from the Tax Assessor’s Office, Claim Form V.S.S., which can be filed with the Assessor or Collector.  Additional proofs required for a veteran include a copy of the Honorable Discharge or Release, Form DD214.  A surviving spouse/domestic partner must also include a copy of the veteran’s death certificate.

If you are a Veteran or Surviving Spouse/Domestic Partner of a Veteran who served during a Peacekeeping Mission you must also submit the Supplemental Form for Peacekeeping Missions, Supplemental D.V.S.S.E/V.S.S.

Senior Citizen, Disabled Person or Surviving Spouse

An annual $250 deduction from property taxes is available for the property of a qualified senior citizen, disabled person or surviving spouse who meet certain income requirements.  Senior Citizen, Disabled Person and Surviving Spouse are defined as follows:

Senior Citizen – Age 65 or more as of December 31 of the pre-tax year.
Disabled Person – Permanently and totally disabled as of December 31 of the pre-tax year.
Surviving Spouse – Age 55 or more as of December 31 of the pre-tax year and at the time of death of person receiving Senior Citizen or Disabled Person Deduction.

In addition to the requirements set forth above, the applicant must be an owner and resident of the home as of October 1 of the pre-tax year and a New Jersey resident one year prior to that date and a yearly income less than $10,000 excluding Social Security Income and Disability Benefit Income or certain public pensions, which ever is more.

You can request an application from the Tax Assessor’s Office, Claim Form PTD, which can be filed with the Assessor or Collector.  Additional proofs include proof of age and an Income Statement.  The Tax Assessor may also require an applicant to furnish a copy of their most recent Income Tax Return.

Property Tax Exemption for 100% Disabled Veterans or Surviving Spouse/Domestic Partners 

Certain permanently and totally disabled war veterans or the surviving spouses/domestic partners of such disabled war veterans are granted a full property tax exemption on their dwelling house and the lot on which it is situated.   

In order to qualify, you must be an honorably discharged veteran, who had active service in time of war in the U.S. Armed forces (dates), or the unmarried surviving spouse/domestic partner of such a disabled veteran.  Surviving spouses of servicepersons who died in active service during a time of war also qualify.  The veteran must be certified as 100% permanently and totally disabled by the United States Veteran’s Administration.  

Applicants must also be the owner as well as a permanent resident in the dwelling and a legal resident of the State of New Jersey to qualify.  In the case of surviving spouses/domestic partners, the deceased spouse/partner must also have been a legal resident of New Jersey.  

You can request an application from the Tax Assessor’s Office, Claim Form D.V.S.S.E., which can be filed at any time during the year with the Assessor.  Additional proofs required for a veteran include a copy of the Honorable Discharge or Release, Form DD214 and the Veterans Administration Certification of Disability.  A surviving spouse/domestic partner must also include a copy of the veteran’s death certificate.  

If you are a Veteran or Surviving Spouse/Domestic Partner of a Veteran who served during a Peacekeeping Mission you must also submit the Supplemental Form for Peacekeeping Missions, Supplemental D.V.S.S.E/V.S.S.

Tax Appeals

Taxpayers who disagree with their property’s assessment have the right to appeal to the Bergen County Board of Taxation on or before April 1 or 45 days from the date the Assessment Notifications are mailed by the taxing district, whichever is later.  Appeal forms can be requested from the Bergen County Board of Taxation, or can be downloaded in PDF format below:

Petition of Appeal
Added/Omitted Petition of Appeal

If the property is assessed for more than $750,000, the taxpayer can appeal directly to the N.J. State Tax Court.  If you are dissatisfied with the judgment of the Bergen County Board of Taxation, you may file an appeal with the N.J. State Tax Court within 45 days from the date of the final judgment.

Mailing Addresses: 

Bergen County Tax Board
One Bergen County Plaza
3^rd Floor, Room 370
Hackensack, NJ 07601
Phone:  201-336-6300
Bergen County Board of Taxation Website

Tax Court of New Jersey
P.O. Box 972
Trenton, NJ 08625
Phone:  609-292-5082
New Jersey State Tax Court Website 

Added & Omitted Assessments

Added Assessments 

New Construction, structural additions and improvements completed after October 1 are valued and taxed under the Added Assessment Law.  This way property that 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, 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 pre-tax year, an Added Assessment based on the difference must be made.  The Added Assessment is prorated on the number of full months in the tax year.  

Omitted Assessments 

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 of discovery and one prior year.  

Tax bills for both Added and Omitted Assessments are generally sent in October and are payable on November 1.  If you disagree with the Added or Omitted Assessment that is placed on your property, you can appeal it to the Bergen County Board of Taxation prior to December 1.  An appeal form can be requested from the Bergen County Board of Taxation or downloaded in PDF format, Added/Omitted Petition of Appeal.

Revaluation Information

The Borough of Fair Lawn has been ordered by the Bergen County Board of Taxation to conduct a revaluation of all real property in Fair Lawn for the tax year 2007.  Revaluation is a periodic program undertaken in order to appraise all real estate in terms of its full and fair market value (bringing all properties to 100% of their true market value).  Also known as tax equalization, revaluation ensures that all property owners pay their fair share of taxes based on the actual market value of the property they own.

The Borough of Fair Lawn has hired the firm of Realty Appraisal Company, Inc., of West New York, NJ to assist the Borough’s Tax Assessor in accomplishing this revaluation.   Realty Appraisal Company is a firm highly skilled in mass appraisal techniques, with over fifty years of experience.  In addition to successfully completing hundreds of revaluations throughout the State of New Jersey, Realty Appraisal Company performed the previous two revaluations for the Borough of Fair Lawn in 1987 and 1994. 

Does Fair Lawn Really Need Revaluation? 

The Bergen County Board of Taxation with the consent of the New Jersey Division of Taxation has ordered the revaluation program, so it’s not optional.  The Bergen County Board of Taxation supervises the methods used in the equalization of property.  The last time a revaluation was conducted in Fair Lawn was 1994 for the 1995 tax year.  Regardless of whether a property is residential or commercial, or whether it’s occupied or vacant, it must be assessed at the same standard of value in order to ensure that every property owner is paying his or her fair share of the tax burden. 

Two properties with essentially the same market value should be taxed at approximately the same amount.  However, there can be differences based on a variety of factors.  For example, a three bedroom Cape Cod on a cul-de-sac may be valued differently than the same type of dwelling on a busy road.  The value could differ due to the age and condition of the properties, the value of surrounding properties, or if one home has been improved more than the other.  Another example would be a property that was improved without building permits and, therefore, has escaped taxation. 

An equalization of taxes is also required when there have been: 

• Changes in characteristics in neighborhoods or within individual properties.
• Fluctuations in the economy due to either inflation or recession.
• Zoning changes that have either enhanced or diminished the value of the property.    

 How is the Revaluation Conducted? 

Step 1. The Gathering of Information: 

Field inspectors gather necessary data by visiting each property in the Borough.  The interior and exterior of each property are inspected and the building dimensions are determined.  It is important to point out that the valuation of your home will be based on the total living area in terms of square footage rather than by room count, although the appraiser will list the number of rooms for descriptive purposes only.  Aside from the living area, other features which will affect the valuation of your home include:  high quality finishes, additional bathrooms and kitchens, finished basements, central air conditioning, decks and patios, fireplaces, pools, out-buildings, garages, and the overall condition of the home.

Step 2. Property Appraisal: 

All the information that is believed to have some bearing on the value of a home will be collected, reviewed, and analyzed in order to make a proper determination of the full and fair value of each property.  This information, along with the findings of the field inspector, is used to estimate true market value.  Additionally, real estate market value trends are analyzed by conducting a sales study.  This includes an examination of all real estate sales that took place within two to three years of the date of the revaluation, a delineation of neighborhoods, and an analysis of any land sales that may have taken place during that period. 

Commercial property or properties that were purchased for investment purposes are examined in terms of their income-producing potential. 

As a result of this extensive research, the value of a given piece of property and the improvements to it can be estimated, by establishing the assessment of a property as of October 1, 2006.

Step 3. Notification: 

Realty Appraisal Company will notify each property owner regarding the preliminary assessment of his or her property.  If you have any questions or if you disagree with the preliminary valuation, you may schedule an appointment for an informal hearing to discuss your concerns.  

Step 4. The Hearing Process: 

An informal hearing will be available to property owners who have questions or concerns about the preliminary assessment of their property.  The hearing can be scheduled by appointment and will take place in the Municipal Building.  It will be informal and will focus on a discussion regarding your property and whether the information that has been gathered is accurate.  If you feel that there are conditions that diminish the market value of your property, the hearing would be the time to bring that information to the attention of the revaluation company.  All appropriate comments will be reviewed and considered to determine if an adjustment is in order. 

During the period for informal hearings, information regarding your neighbors' property values will not be available.  The comparison of assessments is not an appropriate method of determining value and is not permitted in the appeal process at any level.  However, once property owners have had the opportunity to discuss the data regarding their own property, the results will be made available in the form of a preliminary tax list.   

Step 5. Adjustment and Appeal: 

The results from the hearing will be mailed to you about three weeks after your appointment.  If you are dissatisfied with the results of your hearing, you may file a formal appeal with the Bergen County Board of Taxation.  This step is similar to the informal hearing; however, a Commissioner of the Bergen County Board of Taxation will hear your comments.  You will be given an opportunity to state the reasons you believe your assessment is inaccurate.  After reviewing the facts presented, the Board will render a decision as to whether an adjustment is in order. 

In the event that you are not satisfied with the decision of the Bergen County Board of Taxation, you have the right to file an appeal with the Tax Court of the State of New Jersey. This must be done within 45 days of the date that the County Board judgment was issued. This step in the process is formal, taking place in a courtroom setting, before a Tax Court Judge. 

Step 6. Approval of the Revaluation: 

The revaluation figures cannot be adopted until the Borough’s Tax Assessor and the Bergen County Board of Taxation approve them. The revaluation figures will serve as the basis for the 2007 tax billing, which will be mailed to property owners in the summer of 2007. The tax bill will be retroactive to January 1, 2007, using the new tax rate and new assessments, as provided by State Law. 

FREQUENTLY ASKED QUESTIONS (FAQs): 

What is a Revaluation? 

A revaluation is a program undertaken by a municipality to appraise all real property within the taxing district according to its full and fair market value.

What is meant by full and fair value?

Full and fair value is the price at which the Tax Assessor believes a property would sell at a fair and bona fide sale by private contract on October 1 of the pretax year.  The sale must be between a willing buyer and willing seller, for example, the buyer is not obligated to buy, and the seller is not obligated to sell.

Why a Revaluation?

The objective of revaluation is to bring all properties to 100% of their full and fair value in addition to ensuring that the local tax burden is spread equally.  

Once the revaluation is completed, the tax rate per $100 of assessed valuation will undoubtedly go down to reflect the increased value of the ratable base.  However, this does not necessarily indicate whether the tax on your property will increase or decrease.  

How are values established? 

The sales of properties in your neighborhood are analyzed, and the sales prices and sales listings are studied so that the current value trends within the municipality can be determined. 

Land sales are also gathered, verified and analyzed according to the zone they are in and their use.  

Why an inspection of properties?  

The purpose of the inspection is to record information relative to the structure, which will affect its value.  The information recorded at the time of the interior inspection will include such things as the number of rooms, number and type of baths, heating and cooling systems, basement size and whether it is finished, attic size and whether it is finished, condition of the interior and exterior and amenities such as fireplaces and whirlpool tubs.  

The exterior inspection includes the measurement of each structure including garages or other accessory buildings, the determination of story height, roof structure, foundation type, exterior wall construction and amenities such as decks, patios and in-ground pools.  

Who will inspect my property? 

Property inspections will be made by trained inspectors from Realty Appraisal Company.

What about my safety and security? 

Inspectors will be wearing photo I.D. Badges, and have been provided with a letter identification signed by the Tax Assessor authorizing them to inspect properties in the Borough of Fair Lawn.  Please be sure to ask for the letter and the photo I.D. and do not permit anyone who is unable to properly identify him or herself to enter your property. 

Inspectors will only enter a house if an adult is present, and will not enter houses where only children are at home. 

How long will inspections last? 

Inspections will take only a few minutes.  The inspectors’ goal is to get the information they need with the least intrusion on residents and property owners.

When will inspections take place? 

Inspectors will visit properties on weekdays and Saturdays during the day and early evening. 

What if the inspectors come at an inconvenient time or when no one is at home? 

If unable to gain entrance at the time of the first visit, the field inspector will leave a card indicating the date and time when he or she will return to inspect the property.  If during the second attempt there is still no one home, the field inspector will leave another card so that you may call the number provided to set up an appointment. 

Can I schedule my appointment in advance? 

Because of the large number of properties In Fair Lawn, specific appointments with property owners are not made until field inspectors have made at least two attempts to gain access. 

Can a property owner refuse entry to the field inspector? 

Yes, you may refuse entry into your home.  However, it is in your best interest to see that as much information as possible is gathered to help ensure an accurate assessment.  If the field inspector cannot inspect the inside of a building, it is possible an excessive assessment may result.  The law provides that a property shall be assessed at the highest reasonable value if the field inspector is denied entry. 

The revaluation program should not be seen as an adversarial situation.  Property owners have a vested interest in the outcome of the project and cooperation is vital to achieve an equitable revaluation.  If one person’s property is under assessed, all other property owners in the Borough will pay higher taxes to make up for the discrepancy.  Conversely, if property owners deny access to the field inspector, they could wind up being over assessed and pay more than their fair share of taxes. 

Additionally, if the field inspector has been denied access or no appointment was made by the property owner to have the interior inspected, the taxpayer will be denied an informal review of the property’s preliminary assessment until access is permitted. 

Do the inspectors appraise my property? 

Inspectors do not appraise property.  They simply gather information.  Certified appraisers licensed by the State of New Jersey perform property appraisals. 

When will I be notified of my new assessment? 

After all of the properties in Fair Lawn have been inspected, the process of determining values takes place.  Realty Appraisal Company will notify each property owner regarding the preliminary assessment of his or her property.  If you have any questions or if you disagree with the preliminary valuation, you may schedule an appointment to discuss your concerns with a representative of the company at an informal hearing. 

What should I know about the hearing process? 

Once an informal hearing with Realty Appraisal Company is scheduled, you should assemble whatever materials and information you feel impacts the value of your property.  These hearings will take place at the Municipal Building.  The hearing will be informal and will focus on a discussion regarding your property and whether the information that has been gathered is accurate.  If you feel that there are conditions that diminish the value of your property, the hearing would be the time to bring that information to the attention of the revaluation company.  All appropriate comments will be reviewed and considered to determine if an adjustment is in order.  Once the period for informal hearings has ended, all property owners will receive a notification of the outcome. 

During the period for informal hearings, information regarding your neighbors' property values will not be available.  However, once property owners have had the opportunity to discuss the data regarding their own property, the results will be made available in the form of a preliminary tax list.  The formal tax list will be available for review at the Tax Assessor's Office during normal business hours after January 10, 2007.

Is there an official appeal process if I still disagree with my value? 

If you are still dissatisfied the result of your hearing, you can file a formal tax appeal with the Bergen County Board of Taxation prior to April 1st.  This step is similar to the informal hearing process; however, a Commissioner of the Board of Taxation will hear your comments.  You will be given an opportunity to state the reasons you believe your assessment is inaccurate, and you should supply proofs by way of comparable sales showing that the assessment that has been placed on your property is excessive.  After reviewing the facts presented, the board will render a decision as to whether an adjustment is in order. 

In the event you are not satisfied with the decision of the Bergen County Board of Taxation, you have the right to appeal with the Tax Court of the State of New Jersey.  This must be done within 45 days of your notification of judgment.  This step in the process is formal, taking place in a courtroom setting before a Tax CourtJudge.

Does a revaluation make my property taxes go up? 

Not necessarily.  Property revaluations do not automatically result in higher property taxes.  This is because while property values go up, the tax rate used to calculate your tax bill will go down. 

Why do some property owners pay more taxes after a revaluation? 

Some increases will result for correcting inequities.  For example, improvements to a property performed without building permits and, therefore, not reflected in the assessment before the revaluation.  Also, if the market values in a certain neighborhood have appreciated at an atypical rate when compared to the rest of the Borough, taxes may increase. 

The assessed value is only one component in determining the tax rate.  The other is the amount to be raised through taxation in each of the three local governments' annual budget (municipal, school, county).  When one or more of these budgets reflect an increase in the amount to be raised through taxation, regardless of whether a revaluation is implemented, a property owner pays more taxes. 

QUESTIONS? COMMENTS? CONCERNS? 

Please contact Borough Tax Assessor, Timothy Henderson at 8-01 Fair Lawn Avenue, Fair Lawn, NJ 07410, or at 201-794-5318 during regular business hours, Monday through Friday, 8:30 AM to 4:30 PM. (except holidays).  You can also contact Realty Appraisal Company at 201-867-3870.