Lavallette Municipal Building
1306 Grand Central Avenue
Lavallette, NJ 08735
Sharon Morgan, Tax Assessor
Contact the Assessor
Office Hours: Monday 3:30pm to 5:30pm
After 4pm extension must be used.
Lavallette Tax Assessor
1306 Grand Central Avenue
Lavallette, NJ 08735
Proof Tax Book for 2019
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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 DeductionsTax Forms For Qualifying Property Owners
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.
Property Tax Reimbursement
Administered by the NJ Division of Taxation. For more information and filing date visit the link below.
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
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
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
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
- Tax Appeal Brochure Explaining the Process
- Property Tax Assessment Explanation Brochure
- Property Tax Benefits Brochure
- State of New Jersey Division of Taxation
- State of New Jersey Property Tax Reimbursement (Freeze)
For deed copies and online tax records visit
The Office of the Ocean County Clerk.