Rate Breakdown

Property taxes in Union County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Union County

In Union County, property taxes are determined by the local municipal tax assessor through a process called assessment. Your property is assigned an "assessed value," which represents a percentage of its fair market value based on current real estate data. The total tax bill is calculated by multiplying this assessed value by the local tax rate, often referred to as the millage rate.

The tax rate is established annually to fund essential public services, including local municipal operations, county government, and regional school districts. Because school budgets represent the largest portion of your tax bill, rates can vary significantly between Union County municipalities like Westfield, Elizabeth, or Cranford. It is important to note that your tax bill is the product of the budget requirements of these three taxing entities divided by the total taxable property base in your specific town.

Available Exemptions

New Jersey offers several property tax relief programs to help eligible homeowners reduce their annual tax burden. These programs are administered at the state level but directly affect your local tax payments:

• Senior Freeze (Property Tax Reimbursement): Reimburses eligible seniors and disabled persons for property tax increases over a base year.
• Senior/Disabled Citizen Deduction: A $250 annual deduction from property taxes for homeowners aged 65 or older, or those permanently and totally disabled, who meet income requirements.
• Veteran Deductions: A $250 deduction for honorably discharged veterans or their surviving spouses. Furthermore, 100% disabled veterans may be eligible for a full property tax exemption.
• ANCHOR Program: A state-funded relief program that provides cash payments to homeowners who meet specific residency and income criteria.

Payment Schedule & Deadlines

Property taxes in Union County are payable in quarterly installments. It is critical to adhere to these deadlines to avoid penalties:

• First Quarter: February 1
• Second Quarter: May 1
• Third Quarter: August 1
• Fourth Quarter: November 1

New Jersey law provides a grace period, typically extending until the 10th of the month in which the payment is due. If payment is not received by the end of the grace period, interest will be charged on the delinquent balance from the original due date. Continued delinquency may result in the sale of a municipal tax lien on your property, which can lead to foreclosure proceedings.

Appealing Your Assessment

If you believe your property’s assessment does not reflect its fair market value, you have the right to file an appeal. In Union County, appeals must be filed with the Union County Board of Taxation by the annual deadline, which is typically April 1 (or May 1 in years of a municipal-wide revaluation). You must provide evidence, such as comparable sales data (comps) or an appraisal, to demonstrate that your property is over-assessed relative to similar properties in your neighborhood. It is recommended to consult with your local municipal assessor before filing to discuss your assessment informally.