Tax Assessor

Tax Assessor: Rich Duda, CTA

Office Hours:    Monday and Thursday, 8:00 am to 12:00 pm 
Phone: 732-632-8516   
Fax: 732-632-8100
Email:    rduda@metuchen.com

It is the duty of the Assessor's Office to uniformly value all properties in Metuchen, so that all taxpayers pay their fair share of the obligations of the schools, the County and the municipality. The Tax Assessor determines eligibility for all qualified farmland, tax exemptions, and deductions. Tax deductions available include: Senior Citizen, Disability, Surviving spouse, Veteran, and Widow of a Veteran. Please contact the Assessment Office to obtain applications for any of these programs.

The assessor’s duties may be divided into these major functions:

• Discovery and location of all real property and certain personal property used in business in the taxing district; Determination of taxability based on a wide variety of tax exemption and tax deduction statutes;
   
• Valuation of property through an appraisal of each property and an assessment based on that appraised value; Valuation Date is always October 1st of Pretax Year.
   
• Defense of assessments upon appeal.
   
• The assessor, in his work of discovering, describing, and valuing all taxable property, takes the first step in raising the bulk of the funds necessary to finance local government in New Jersey.

• The following is from the Tax Assessors Handbook published by the NJ Division of Taxation:

  105. The Position of Assessor. 

  105.01 General. The assessor occupies a unique position within the framework of local government. Assessors, though selected and appointed by municipal officials, are public officers whose duties are imposed by and defined in State law. When assessing property for taxation, the assessor performs a governmental function as an agent of the Legislature. The position of assessor takes on a judicial quality in determining taxability and assessments of property. In discharging these duties, an assessor is not subject to the control of a municipality. The intent is that assessors, like judges, should be free to perform their duties without fear of local retaliation and should be immune from pressure and harassment. However, the assessor is subject to certain local requirements and to supervision at both the County and State levels of government.  

Useful Links:

Division of Taxation:  http://www.state.nj.us/treasury/taxation

Local Property Tax Forms:  http://www.state.nj.us/treasury/taxation/prntlpt.shtml

Property Tax Relief Programs:  http://www.state.nj.us/treasury/taxation/relief.shtml

Property Tax Relief Forms:  http://www.state.nj.us/treasury/taxation/ptforms.shtml

Metuchen Tax List

Property Tax Reimbursement Program (Senior Freeze)

Please click this link for more information: http://www.state.nj.us/treasury/taxation/ptr/buffer.shtml

Senior citizens, disabled persons and surviving spouses:

Must complete and submit both forms: 

• Form PTD
• Form PTD-SI

$250 Real Property Tax Deduction for Senior Citizens, Disabled Persons or Surviving Spouses
An annual $250 deduction from real property taxes is provided for the dwelling of a qualified senior citizen, disabled person or surviving spouse (widow/widower).

To Qualify: 

• you must be by December 31 of year before year deduction is requested a senior citizen,
• age 65 or older, or a permanently and totally disabled individual,
• unable to be gainfully employed,
• or a surviving spouse, age 55 or more and age 55 at time of spouse's death.
• You must be a legal resident of New Jersey for one year immediately prior to October 1 of the year before the year for which the deduction is requested.
• You must be an owner of and a permanent resident in the dwelling on October 1st of the year before the year for which the deduction is requested.
• Income may be no more than $10,000 during the year for which the deduction is requested, excluding, with restrictions, monies received from social security, or Federal Government pension, disability and retirement programs or State, County, Municipal pension, disability and retirement programs.
• Must be filed with the municipal tax assessor. 

Veterans and Surviving Spouses of Veterans

Must complete: 

• Form V.S.S.  

Property Tax Deduction for Veterans or Surviving Spouses
In 1999, voters approved a constitutional amendment to increase this deduction. The deduction is $250.

To Qualify: 

• You must be an honorably discharged US Armed Forces war veteran, or the unmarried surviving spouse of such a war veteran or the surviving spouse of a serviceperson who served in time of war and died while on active duty.
• You must be a property owner and a legal resident of New Jersey and, where applicable, prove that the deceased veteran or serviceperson was a legal resident of New Jersey.
• Eligibility criteria must be met as of October 1 of the year prior to the tax year for which deduction is claimed.
• Must be filed with the municipal tax assessor or tax collector.

Disabled Veterans and Surviving Spouses of Disabled Veterans

Must complete:

• Form D.V.S.S.E.
• Form C.O.E.D.V.S.S.E.

Supplemental Forms

• D.V.S.S.E./V.S.S.  
• Form V.N.D.A .

Property Tax Exemption for 100% Disabled Veterans or Surviving Spouses
Certain permanently and totally disabled war veterans or the surviving spouses (widows/widowers) of such disabled war veterans and servicepersons are granted a full property tax exemption on their dwelling house and the lot on which it is situated.

To Qualify: 

• you must be an honorably discharged veteran, who had active service in time of war in the US Armed Forces, or the unmarried surviving spouse of such a disabled veteran.
• Surviving spouses of servicepersons who died in active service in time of war also qualify.
• Disability must be certified as 100% permanent and total by the United States Veterans Administration.
• You must be the owner and a permanent resident in the dwelling and legal resident of New Jersey. In the case of surviving spouses, the deceased spouse must also have been a legal resident of New Jersey.

Initial Statements and Further Statements:

• Initial Statements Form I.S .
• Further Statements Form F.S .

New Jersey Division of Taxation

New Jersey Local Property Tax Forms 

• Local Property Tax Forms
• Property Tax Deduction Claim by Veteran or Surviving Spouse or Service Person
• Claim for Real Property Tax Deduction on Dwelling House of Qualified NJ Resident Senior Citizen, Disabled Person, or Surviving Spouse
• NJ Taxpayers Bill of Rights 

Important State Phone Numbers