Taxes & Costs

Rahway

Quarterly: Feb 1, May 1, Aug 1, Nov 1. Grace period: 10 days. Next due Feb 1, 2027; last day without interest: 2027-02-10 (Feb 10, 2027 is a Wednesday). After the grace period, interest is retroactive to the original due date (statutory cap 8% on first $1,500 of delinquency, 18% above).

Cranford

Quarterly: Feb 1, May 1, Aug 1, Nov 1. Grace period: 10 days. Next due Feb 1, 2027; last day without interest: 2027-02-10 (Feb 10, 2027 is a Wednesday). After the grace period, interest is retroactive to the original due date (statutory cap 8% on first $1,500 of delinquency, 18% above).

Westfield

Quarterly: Feb 1, May 1, Aug 1, Nov 1. Grace period: 10 days. Next due Feb 1, 2027; last day without interest: 2027-02-10 (Feb 10, 2027 is a Wednesday). After the grace period, interest is retroactive to the original due date (statutory cap 8% on first $1,500 of delinquency, 18% above).

Metuchen

Quarterly: Feb 1, May 1, Aug 1, Nov 1. Grace period: 10 days. Next due Feb 1, 2027; last day without interest: 2027-02-10 (Feb 10, 2027 is a Wednesday). After the grace period, interest is retroactive to the original due date (statutory cap 8% on first $1,500 of delinquency, 18% above).

Linden

Quarterly: Feb 1, May 1, Aug 1, Nov 1. Grace period: 10 days. Next due Feb 1, 2027; last day without interest: 2027-02-10 (Feb 10, 2027 is a Wednesday). After the grace period, interest is retroactive to the original due date (statutory cap 8% on first $1,500 of delinquency, 18% above).

Millburn (Short Hills)

Quarterly: Feb 1, May 1, Aug 1, Nov 1. Grace period: 7 days. Next due Feb 1, 2027; last day without interest: 2027-02-07 (Feb 7, 2027 is a Sunday; the page does not say whether the deadline moves to Monday Feb 8). After the grace period, interest is retroactive to the original due date (statutory cap 8% on first $1,500 of delinquency, 18% above).

Summit

Quarterly: Feb 1, May 1, Aug 1, Nov 1. Grace period: 10 days. Next due Feb 1, 2027; last day without interest: 2027-02-10 (Feb 10, 2027 is a Wednesday). After the grace period, interest is retroactive to the original due date (statutory cap 8% on first $1,500 of delinquency, 18% above).

Montclair

Quarterly: Feb 1, May 1, Aug 1, Nov 1. Grace period: 10 days. Next due Feb 1, 2027; last day without interest: 2027-02-10 (Feb 10, 2027 is a Wednesday). After the grace period, interest is retroactive to the original due date (statutory cap 8% on first $1,500 of delinquency, 18% above).

Edison

Quarterly: Feb 1, May 1, Aug 1, Nov 1. Grace period: "A grace period not exceeding 10 days is provided". Next due Feb 1, 2027; last day without interest: Not fixed by the page: due Feb 1, 2027 with a grace of up to 10 days (no later than 2027-02-10); the exact days are not stated. After the grace period, interest is retroactive to the original due date (statutory cap 8% on first $1,500 of delinquency, 18% above).

Union Twp

Quarterly: Feb 1, May 1, Aug 1, Nov 1. Grace period: 10 days. Next due Feb 1, 2027; last day without interest: 2027-02-10 (Feb 10, 2027 is a Wednesday). After the grace period, interest is retroactive to the original due date (statutory cap 8% on first $1,500 of delinquency, 18% above).

Elizabeth

Quarterly: Feb 1, May 1, Aug 1, Nov 1. Grace period: 10 days. Next due Feb 1, 2027; last day without interest: 2027-02-10 (Feb 10, 2027 is a Wednesday). After the grace period, interest is retroactive to the original due date (statutory cap 8% on first $1,500 of delinquency, 18% above).

Chatham Boro

Quarterly: Feb 1, May 1, Aug 1, Nov 1. Grace period: 10 days. Next due Feb 1, 2027; last day without interest: 2027-02-10 (Feb 10, 2027 is a Wednesday). After the grace period, interest is retroactive to the original due date (statutory cap 8% on first $1,500 of delinquency, 18% above).

Chatham Twp

Quarterly: Feb 1, May 1, Aug 1, Nov 1. Grace period: 10 days. Next due Feb 1, 2027; last day without interest: 2027-02-10 (Feb 10, 2027 is a Wednesday). After the grace period, interest is retroactive to the original due date (statutory cap 8% on first $1,500 of delinquency, 18% above).

Woodbridge

Quarterly: Feb 1, May 1, Aug 1, Nov 1. Grace period: 10 days. Next due Feb 1, 2027; last day without interest: 2027-02-10 (Feb 10, 2027 is a Wednesday). After the grace period, interest is retroactive to the original due date (statutory cap 8% on first $1,500 of delinquency, 18% above).

Bloomfield

Quarterly: Feb 1, May 1, Aug 1, Nov 1. Grace period: 10 days. Next due Feb 1, 2027; last day without interest: 2027-02-10 (Feb 10, 2027 is a Wednesday). After the grace period, interest is retroactive to the original due date (statutory cap 8% on first $1,500 of delinquency, 18% above).

Madison

Quarterly: Feb 1, May 1, Aug 1, Nov 1. Grace period: 10 days. Next due Feb 1, 2027; last day without interest: 2027-02-10 (Feb 10, 2027 is a Wednesday). After the grace period, interest is retroactive to the original due date (statutory cap 8% on first $1,500 of delinquency, 18% above).

Maplewood

Quarterly: Feb 1, May 1, Aug 1, Nov 1. Grace period: 10 days. Next due Feb 1, 2027; last day without interest: 2027-02-10 (Feb 10, 2027 is a Wednesday). After the grace period, interest is retroactive to the original due date (statutory cap 8% on first $1,500 of delinquency, 18% above).

Denville

Quarterly: Feb 1, May 1, Aug 1, Nov 1. Grace period: "Payments not received by the 11th day are subject to interest". Next due Feb 1, 2027; last day without interest: Unconfirmed: the wording reads as interest after the 10th (through Feb 10, 2027) but is ambiguous. After the grace period, interest is retroactive to the original due date (statutory cap 8% on first $1,500 of delinquency, 18% above).

Plainfield

Quarterly: Feb 1, May 1, Aug 1, Nov 1. Grace period: 10 days. Next due Feb 1, 2027; last day without interest: 2027-02-10 (Feb 10, 2027 is a Wednesday). After the grace period, interest is retroactive to the original due date (statutory cap 8% on first $1,500 of delinquency, 18% above).

Morristown

Quarterly: Feb 1, May 1, Aug 1, Nov 1. Grace period: The page refers to "the end of the grace period" but does not state its length.. Next due Feb 1, 2027; last day without interest: not stated on the town page. After the grace period, interest is retroactive to the original due date (statutory cap 8% on first $1,500 of delinquency, 18% above).

South Orange (Village)

Quarterly: Feb 1, May 1, Aug 1, Nov 1. Grace period: 10 days. Next due Feb 1, 2027; last day without interest: 2027-02-10 (Feb 10, 2027 is a Wednesday). After the grace period, interest is retroactive to the original due date (statutory cap 8% on first $1,500 of delinquency, 18% above).

Bernards Twp (Basking Ridge)

Quarterly: Feb 1, May 1, Aug 1, Nov 1. Grace period: 10 days. Next due Feb 1, 2027; last day without interest: 2027-02-10 (Feb 10, 2027 is a Wednesday). After the grace period, interest is retroactive to the original due date (statutory cap 8% on first $1,500 of delinquency, 18% above).

Livingston

Quarterly: Feb 1, May 1, Aug 1, Nov 1. Grace period: 10 days. Next due Feb 1, 2027; last day without interest: 2027-02-10 (Feb 10, 2027 is a Wednesday). After the grace period, interest is retroactive to the original due date (statutory cap 8% on first $1,500 of delinquency, 18% above).

New Providence

Quarterly: Feb 1, May 1, Aug 1, Nov 1. Grace period: 10 days. Next due Feb 1, 2027; last day without interest: 2027-02-10 (Feb 10, 2027 is a Wednesday). After the grace period, interest is retroactive to the original due date (statutory cap 8% on first $1,500 of delinquency, 18% above).

Montville

Quarterly: Feb 1, May 1, Aug 1, Nov 1. Grace period: 10 days. Next due Feb 1, 2027; last day without interest: 2027-02-10 (Feb 10, 2027 is a Wednesday). After the grace period, interest is retroactive to the original due date (statutory cap 8% on first $1,500 of delinquency, 18% above).

Berkeley Heights

Quarterly: Feb 1, May 1, Aug 1, Nov 1. Grace period: 10 days. Next due Feb 1, 2027; last day without interest: 2027-02-10 (Feb 10, 2027 is a Wednesday). After the grace period, interest is retroactive to the original due date (statutory cap 8% on first $1,500 of delinquency, 18% above).

Bridgewater

Quarterly: Feb 1, May 1, Aug 1, Nov 1. Grace period: 10 days. Next due Feb 1, 2027; last day without interest: 2027-02-10 (Feb 10, 2027 is a Wednesday). After the grace period, interest is retroactive to the original due date (statutory cap 8% on first $1,500 of delinquency, 18% above).

Fanwood

Quarterly: Feb 1, May 1, Aug 1, Nov 1. Grace period: 10 days. Next due Feb 1, 2027; last day without interest: 2027-02-10 (Feb 10, 2027 is a Wednesday). After the grace period, interest is retroactive to the original due date (statutory cap 8% on first $1,500 of delinquency, 18% above).

Scotch Plains

Quarterly: Feb 1, May 1, Aug 1, Nov 1. Grace period: 10 days. Next due Feb 1, 2027; last day without interest: 2027-02-10 (Feb 10, 2027 is a Wednesday). After the grace period, interest is retroactive to the original due date (statutory cap 8% on first $1,500 of delinquency, 18% above).

Morris Twp

Quarterly: Feb 1, May 1, Aug 1, Nov 1. Grace period: 10 days. Next due Feb 1, 2027; last day without interest: 2027-02-10 (Feb 10, 2027 is a Wednesday). After the grace period, interest is retroactive to the original due date (statutory cap 8% on first $1,500 of delinquency, 18% above).

Appeals to the county board of taxation must be received on or before April 1, or 45 days after the bulk mailing of the assessment notices is completed in the town, whichever is later. In a town that implemented a municipal-wide revaluation or reassessment, the deadline is May 1. A deadline on a weekend or legal holiday moves to the next business day.

Next regular deadline: Apr 1, 2027. Properties assessed over $1,000,000 may file directly with the NJ Tax Court by the same deadline.

Rahway

File with the Union County Board of Taxation. Website · 300 North Avenue East, Westfield, NJ 07090 · (908) 527-4775

Online: deadline 11:59:59 PM on the deadline date. Convenience fee $5, $5.00 in addition to the filing fee. 2027 window opens Feb 17, 2027 (start date subject to change, per county filing schedule).

Paper: Deadline time: Must be physically in the board office by close of business (4 PM) on the deadline date; postmarks are not accepted. Payment: Exact-change cash, check or money order payable to the Union County Tax Administrator. Form: Petition of Appeal Form A-1. Filer must serve copies on the town assessor and town clerk (online filing serves them automatically).

Filing fee by assessed value: under $150,000: $5; $150,000 to under $500,000: $25; $500,000 to under $1,000,000: $100; $1,000,000 or more: $150; classification appeal: $25. Payable to the County Tax Administrator; not refundable. Fee by assessed value. Properties assessed over $1,000,000 may file directly with the NJ Tax Court.

Taxes and municipal charges must be paid through Q1 of the current year or the appeal can be dismissed (N.J.S.A. 54:3-27).

Cranford

File with the Union County Board of Taxation. Website · 300 North Avenue East, Westfield, NJ 07090 · (908) 527-4775

Online: deadline 11:59:59 PM on the deadline date. Convenience fee $5, $5.00 in addition to the filing fee. 2027 window opens Feb 17, 2027 (start date subject to change, per county filing schedule).

Paper: Deadline time: Must be physically in the board office by close of business (4 PM) on the deadline date; postmarks are not accepted. Payment: Exact-change cash, check or money order payable to the Union County Tax Administrator. Form: Petition of Appeal Form A-1. Filer must serve copies on the town assessor and town clerk (online filing serves them automatically).

Filing fee by assessed value: under $150,000: $5; $150,000 to under $500,000: $25; $500,000 to under $1,000,000: $100; $1,000,000 or more: $150; classification appeal: $25. Payable to the County Tax Administrator; not refundable. Fee by assessed value. Properties assessed over $1,000,000 may file directly with the NJ Tax Court.

Taxes and municipal charges must be paid through Q1 of the current year or the appeal can be dismissed (N.J.S.A. 54:3-27).

Westfield

File with the Union County Board of Taxation. Website · 300 North Avenue East, Westfield, NJ 07090 · (908) 527-4775

Online: deadline 11:59:59 PM on the deadline date. Convenience fee $5, $5.00 in addition to the filing fee. 2027 window opens Feb 17, 2027 (start date subject to change, per county filing schedule).

Paper: Deadline time: Must be physically in the board office by close of business (4 PM) on the deadline date; postmarks are not accepted. Payment: Exact-change cash, check or money order payable to the Union County Tax Administrator. Form: Petition of Appeal Form A-1. Filer must serve copies on the town assessor and town clerk (online filing serves them automatically).

Filing fee by assessed value: under $150,000: $5; $150,000 to under $500,000: $25; $500,000 to under $1,000,000: $100; $1,000,000 or more: $150; classification appeal: $25. Payable to the County Tax Administrator; not refundable. Fee by assessed value. Properties assessed over $1,000,000 may file directly with the NJ Tax Court.

Taxes and municipal charges must be paid through Q1 of the current year or the appeal can be dismissed (N.J.S.A. 54:3-27).

Metuchen

File with the Middlesex County Board of Taxation. Website · County Administration Building, 4th Floor, 75 Bayard Street, New Brunswick, NJ 08901 · 732-745-3350 · Office hours: Monday-Friday 8:30 AM-4:15 PM

Paper: Original Form A-1 filed with the board at 75 Bayard Street, 4th Floor. Deadline time: Must be received, not just postmarked; filings after close of business on the deadline are untimely (A-1 instructions). The board does not publish a separate cutoff time; office hours end 4:15 PM. Payment: Check payable to County Tax Administrator (per state A-1 instructions). Form: Petition of Appeal Form A-1 (linked on the board's Tax Appeal page). Filer must serve copies on the town assessor and clerk (A-1 instructions).

Filing fee by assessed value: under $150,000: $5; $150,000 to under $500,000: $25; $500,000 to under $1,000,000: $100; $1,000,000 or more: $150; classification appeal: $25. Payable to the County Tax Administrator; not refundable.

The board will not hold virtual tax appeal hearings (board resolution, per its Tax Appeal page). Added/omitted assessment appeals for 2026 are due Dec 1, 2026. Prerequisite: taxes paid through Q1 (N.J.S.A. 54:3-27, A-1 instructions).

Linden

File with the Union County Board of Taxation. Website · 300 North Avenue East, Westfield, NJ 07090 · (908) 527-4775

Online: deadline 11:59:59 PM on the deadline date. Convenience fee $5, $5.00 in addition to the filing fee. 2027 window opens Feb 17, 2027 (start date subject to change, per county filing schedule).

Paper: Deadline time: Must be physically in the board office by close of business (4 PM) on the deadline date; postmarks are not accepted. Payment: Exact-change cash, check or money order payable to the Union County Tax Administrator. Form: Petition of Appeal Form A-1. Filer must serve copies on the town assessor and town clerk (online filing serves them automatically).

Filing fee by assessed value: under $150,000: $5; $150,000 to under $500,000: $25; $500,000 to under $1,000,000: $100; $1,000,000 or more: $150; classification appeal: $25. Payable to the County Tax Administrator; not refundable. Fee by assessed value. Properties assessed over $1,000,000 may file directly with the NJ Tax Court.

Taxes and municipal charges must be paid through Q1 of the current year or the appeal can be dismissed (N.J.S.A. 54:3-27).

Millburn (Short Hills)

File with the Essex County Board of Taxation. Website · 495 Dr. Martin Luther King Jr. Blvd., Room 230, Newark, NJ 07102 · 973-395-8525

Fax: 973-395-8481

The county board has not yet confirmed the 2027 deadline.

Paper: Filed with the Essex County Board of Taxation at the Newark address; copies also go to the municipal assessor and clerk. Deadline time: Must be physically received by 4:00 PM on the deadline date; postmarks are not accepted (board 2026 notice and guidelines). Payment: Check payable to the County Tax Administrator (per state A-1 instructions). Form: Petition of Appeal Form A-1; a separate petition per parcel.

Evidence: 3 to 5 comparable sales as of October 1 of the pre-tax year; evidence due 7 days before the original hearing date

Hearings: In person; the board does not hold virtual hearings (2026 guidelines)

Filing fee by assessed value: under $150,000: $5; $150,000 to under $500,000: $25; $500,000 to under $1,000,000: $100; $1,000,000 or more: $150; classification appeal: $25. Payable to the County Tax Administrator; not refundable. Statewide fee schedule on Form A-1. Essex's guidelines do not state fees, so none beyond the statewide schedule was verified.

Taxes and municipal charges must be paid through Q1 of the current year or the appeal can be dismissed (N.J.S.A. 54:3-27).

Summit

File with the Union County Board of Taxation. Website · 300 North Avenue East, Westfield, NJ 07090 · (908) 527-4775

Online: deadline 11:59:59 PM on the deadline date. Convenience fee $5, $5.00 in addition to the filing fee. 2027 window opens Feb 17, 2027 (start date subject to change, per county filing schedule).

Paper: Deadline time: Must be physically in the board office by close of business (4 PM) on the deadline date; postmarks are not accepted. Payment: Exact-change cash, check or money order payable to the Union County Tax Administrator. Form: Petition of Appeal Form A-1. Filer must serve copies on the town assessor and town clerk (online filing serves them automatically).

Filing fee by assessed value: under $150,000: $5; $150,000 to under $500,000: $25; $500,000 to under $1,000,000: $100; $1,000,000 or more: $150; classification appeal: $25. Payable to the County Tax Administrator; not refundable. Fee by assessed value. Properties assessed over $1,000,000 may file directly with the NJ Tax Court.

Taxes and municipal charges must be paid through Q1 of the current year or the appeal can be dismissed (N.J.S.A. 54:3-27).

Montclair

File with the Essex County Board of Taxation. Website · 495 Dr. Martin Luther King Jr. Blvd., Room 230, Newark, NJ 07102 · 973-395-8525

Fax: 973-395-8481

The county board has not yet confirmed the 2027 deadline.

Paper: Filed with the Essex County Board of Taxation at the Newark address; copies also go to the municipal assessor and clerk. Deadline time: Must be physically received by 4:00 PM on the deadline date; postmarks are not accepted (board 2026 notice and guidelines). Payment: Check payable to the County Tax Administrator (per state A-1 instructions). Form: Petition of Appeal Form A-1; a separate petition per parcel.

Evidence: 3 to 5 comparable sales as of October 1 of the pre-tax year; evidence due 7 days before the original hearing date

Hearings: In person; the board does not hold virtual hearings (2026 guidelines)

Filing fee by assessed value: under $150,000: $5; $150,000 to under $500,000: $25; $500,000 to under $1,000,000: $100; $1,000,000 or more: $150; classification appeal: $25. Payable to the County Tax Administrator; not refundable. Statewide fee schedule on Form A-1. Essex's guidelines do not state fees, so none beyond the statewide schedule was verified.

Taxes and municipal charges must be paid through Q1 of the current year or the appeal can be dismissed (N.J.S.A. 54:3-27).

Edison

File with the Middlesex County Board of Taxation. Website · County Administration Building, 4th Floor, 75 Bayard Street, New Brunswick, NJ 08901 · 732-745-3350 · Office hours: Monday-Friday 8:30 AM-4:15 PM

Paper: Original Form A-1 filed with the board at 75 Bayard Street, 4th Floor. Deadline time: Must be received, not just postmarked; filings after close of business on the deadline are untimely (A-1 instructions). The board does not publish a separate cutoff time; office hours end 4:15 PM. Payment: Check payable to County Tax Administrator (per state A-1 instructions). Form: Petition of Appeal Form A-1 (linked on the board's Tax Appeal page). Filer must serve copies on the town assessor and clerk (A-1 instructions).

Filing fee by assessed value: under $150,000: $5; $150,000 to under $500,000: $25; $500,000 to under $1,000,000: $100; $1,000,000 or more: $150; classification appeal: $25. Payable to the County Tax Administrator; not refundable. Statewide fee schedule on Form A-1 (NJ Division of Taxation form dated 6-26). The Middlesex board's pages link the A-1 form; its 2026 Tax Appeal Guidelines PDF could not be opened, so no county-specific fee was verified.

The board will not hold virtual tax appeal hearings (board resolution, per its Tax Appeal page). Added/omitted assessment appeals for 2026 are due Dec 1, 2026. Prerequisite: taxes paid through Q1 (N.J.S.A. 54:3-27, A-1 instructions).

Union Twp

File with the Union County Board of Taxation. Website · 300 North Avenue East, Westfield, NJ 07090 · (908) 527-4775

Online: deadline 11:59:59 PM on the deadline date. Convenience fee $5, $5.00 in addition to the filing fee. 2027 window opens Feb 17, 2027 (start date subject to change, per county filing schedule).

Paper: Deadline time: Must be physically in the board office by close of business (4 PM) on the deadline date; postmarks are not accepted. Payment: Exact-change cash, check or money order payable to the Union County Tax Administrator. Form: Petition of Appeal Form A-1. Filer must serve copies on the town assessor and town clerk (online filing serves them automatically).

Filing fee by assessed value: under $150,000: $5; $150,000 to under $500,000: $25; $500,000 to under $1,000,000: $100; $1,000,000 or more: $150; classification appeal: $25. Payable to the County Tax Administrator; not refundable. Fee by assessed value. Properties assessed over $1,000,000 may file directly with the NJ Tax Court.

Taxes and municipal charges must be paid through Q1 of the current year or the appeal can be dismissed (N.J.S.A. 54:3-27).

Elizabeth

File with the Union County Board of Taxation. Website · 300 North Avenue East, Westfield, NJ 07090 · (908) 527-4775

Online: deadline 11:59:59 PM on the deadline date. Convenience fee $5, $5.00 in addition to the filing fee. 2027 window opens Feb 17, 2027 (start date subject to change, per county filing schedule).

Paper: Deadline time: Must be physically in the board office by close of business (4 PM) on the deadline date; postmarks are not accepted. Payment: Exact-change cash, check or money order payable to the Union County Tax Administrator. Form: Petition of Appeal Form A-1. Filer must serve copies on the town assessor and town clerk (online filing serves them automatically).

Filing fee by assessed value: under $150,000: $5; $150,000 to under $500,000: $25; $500,000 to under $1,000,000: $100; $1,000,000 or more: $150; classification appeal: $25. Payable to the County Tax Administrator; not refundable. Fee by assessed value. Properties assessed over $1,000,000 may file directly with the NJ Tax Court.

Taxes and municipal charges must be paid through Q1 of the current year or the appeal can be dismissed (N.J.S.A. 54:3-27).

Chatham Boro

File with the Morris County Board of Taxation. Website · 30 Schuyler Place, Morristown, NJ 07960 · 973-285-6707 · Office hours: Monday-Friday 8:30 AM-4:30 PM

Mailing address: P.O. Box 900, Morristown, NJ 07963-0900 · Fax: 973-993-9618 · Board filing brochure

The county board has not yet confirmed the 2027 deadline.

Paper: Original Form A-1 filed with the board. Payment: Check payable to County Tax Administrator (per state A-1 instructions). Form: Petition of Appeal Form A-1. Filer must serve copies on the town assessor and clerk (A-1 instructions).

Hearings: In person only (board brochure/page)

Filing fee by assessed value: under $150,000: $5; $150,000 to under $500,000: $25; $500,000 to under $1,000,000: $100; $1,000,000 or more: $150; classification appeal: $25. Payable to the County Tax Administrator; not refundable. Statewide fee schedule on Form A-1. The Morris board's pages do not state county-specific fees.

Taxes and municipal charges must be paid through Q1 of the current year or the appeal can be dismissed (N.J.S.A. 54:3-27).

Chatham Twp

File with the Morris County Board of Taxation. Website · 30 Schuyler Place, Morristown, NJ 07960 · 973-285-6707 · Office hours: Monday-Friday 8:30 AM-4:30 PM

Mailing address: P.O. Box 900, Morristown, NJ 07963-0900 · Fax: 973-993-9618 · Board filing brochure

The county board has not yet confirmed the 2027 deadline.

Paper: Original Form A-1 filed with the board. Payment: Check payable to County Tax Administrator (per state A-1 instructions). Form: Petition of Appeal Form A-1. Filer must serve copies on the town assessor and clerk (A-1 instructions).

Hearings: In person only (board brochure/page)

Filing fee by assessed value: under $150,000: $5; $150,000 to under $500,000: $25; $500,000 to under $1,000,000: $100; $1,000,000 or more: $150; classification appeal: $25. Payable to the County Tax Administrator; not refundable. Statewide fee schedule on Form A-1. The Morris board's pages do not state county-specific fees.

Taxes and municipal charges must be paid through Q1 of the current year or the appeal can be dismissed (N.J.S.A. 54:3-27).

Woodbridge

File with the Middlesex County Board of Taxation. Website · County Administration Building, 4th Floor, 75 Bayard Street, New Brunswick, NJ 08901 · 732-745-3350 · Office hours: Monday-Friday 8:30 AM-4:15 PM

Paper: Original Form A-1 filed with the board at 75 Bayard Street, 4th Floor. Deadline time: Must be received, not just postmarked; filings after close of business on the deadline are untimely (A-1 instructions). The board does not publish a separate cutoff time; office hours end 4:15 PM. Payment: Check payable to County Tax Administrator (per state A-1 instructions). Form: Petition of Appeal Form A-1 (linked on the board's Tax Appeal page). Filer must serve copies on the town assessor and clerk (A-1 instructions).

Filing fee by assessed value: under $150,000: $5; $150,000 to under $500,000: $25; $500,000 to under $1,000,000: $100; $1,000,000 or more: $150; classification appeal: $25. Payable to the County Tax Administrator; not refundable. Statewide fee schedule on Form A-1 (NJ Division of Taxation form dated 6-26). The Middlesex board's pages link the A-1 form; its 2026 Tax Appeal Guidelines PDF could not be opened, so no county-specific fee was verified.

The board will not hold virtual tax appeal hearings (board resolution, per its Tax Appeal page). Added/omitted assessment appeals for 2026 are due Dec 1, 2026. Prerequisite: taxes paid through Q1 (N.J.S.A. 54:3-27, A-1 instructions).

Bloomfield

File with the Essex County Board of Taxation. Website · 495 Dr. Martin Luther King Jr. Blvd., Room 230, Newark, NJ 07102 · 973-395-8525

Fax: 973-395-8481

The county board has not yet confirmed the 2027 deadline.

Paper: Filed with the Essex County Board of Taxation at the Newark address; copies also go to the municipal assessor and clerk. Deadline time: Must be physically received by 4:00 PM on the deadline date; postmarks are not accepted (board 2026 notice and guidelines). Payment: Check payable to the County Tax Administrator (per state A-1 instructions). Form: Petition of Appeal Form A-1; a separate petition per parcel.

Evidence: 3 to 5 comparable sales as of October 1 of the pre-tax year; evidence due 7 days before the original hearing date

Hearings: In person; the board does not hold virtual hearings (2026 guidelines)

Filing fee by assessed value: under $150,000: $5; $150,000 to under $500,000: $25; $500,000 to under $1,000,000: $100; $1,000,000 or more: $150; classification appeal: $25. Payable to the County Tax Administrator; not refundable. Statewide fee schedule on Form A-1. Essex's guidelines do not state fees, so none beyond the statewide schedule was verified.

Taxes and municipal charges must be paid through Q1 of the current year or the appeal can be dismissed (N.J.S.A. 54:3-27).

Madison

File with the Morris County Board of Taxation. Website · 30 Schuyler Place, Morristown, NJ 07960 · 973-285-6707 · Office hours: Monday-Friday 8:30 AM-4:30 PM

Mailing address: P.O. Box 900, Morristown, NJ 07963-0900 · Fax: 973-993-9618 · Board filing brochure

The county board has not yet confirmed the 2027 deadline.

Paper: Original Form A-1 filed with the board. Payment: Check payable to County Tax Administrator (per state A-1 instructions). Form: Petition of Appeal Form A-1. Filer must serve copies on the town assessor and clerk (A-1 instructions).

Hearings: In person only (board brochure/page)

Filing fee by assessed value: under $150,000: $5; $150,000 to under $500,000: $25; $500,000 to under $1,000,000: $100; $1,000,000 or more: $150; classification appeal: $25. Payable to the County Tax Administrator; not refundable. Statewide fee schedule on Form A-1. The Morris board's pages do not state county-specific fees.

Taxes and municipal charges must be paid through Q1 of the current year or the appeal can be dismissed (N.J.S.A. 54:3-27).

Maplewood

File with the Essex County Board of Taxation. Website · 495 Dr. Martin Luther King Jr. Blvd., Room 230, Newark, NJ 07102 · 973-395-8525

Fax: 973-395-8481

The county board has not yet confirmed the 2027 deadline.

Paper: Filed with the Essex County Board of Taxation at the Newark address; copies also go to the municipal assessor and clerk. Deadline time: Must be physically received by 4:00 PM on the deadline date; postmarks are not accepted (board 2026 notice and guidelines). Payment: Check payable to the County Tax Administrator (per state A-1 instructions). Form: Petition of Appeal Form A-1; a separate petition per parcel.

Evidence: 3 to 5 comparable sales as of October 1 of the pre-tax year; evidence due 7 days before the original hearing date

Hearings: In person; the board does not hold virtual hearings (2026 guidelines)

Filing fee by assessed value: under $150,000: $5; $150,000 to under $500,000: $25; $500,000 to under $1,000,000: $100; $1,000,000 or more: $150; classification appeal: $25. Payable to the County Tax Administrator; not refundable. Statewide fee schedule on Form A-1. Essex's guidelines do not state fees, so none beyond the statewide schedule was verified.

Taxes and municipal charges must be paid through Q1 of the current year or the appeal can be dismissed (N.J.S.A. 54:3-27).

Denville

File with the Morris County Board of Taxation. Website · 30 Schuyler Place, Morristown, NJ 07960 · 973-285-6707 · Office hours: Monday-Friday 8:30 AM-4:30 PM

Mailing address: P.O. Box 900, Morristown, NJ 07963-0900 · Fax: 973-993-9618 · Board filing brochure

The county board has not yet confirmed the 2027 deadline.

Paper: Original Form A-1 filed with the board. Payment: Check payable to County Tax Administrator (per state A-1 instructions). Form: Petition of Appeal Form A-1. Filer must serve copies on the town assessor and clerk (A-1 instructions).

Hearings: In person only (board brochure/page)

Filing fee by assessed value: under $150,000: $5; $150,000 to under $500,000: $25; $500,000 to under $1,000,000: $100; $1,000,000 or more: $150; classification appeal: $25. Payable to the County Tax Administrator; not refundable. Statewide fee schedule on Form A-1. The Morris board's pages do not state county-specific fees.

Taxes and municipal charges must be paid through Q1 of the current year or the appeal can be dismissed (N.J.S.A. 54:3-27).

Plainfield

File with the Union County Board of Taxation. Website · 300 North Avenue East, Westfield, NJ 07090 · (908) 527-4775

Online: deadline 11:59:59 PM on the deadline date. Convenience fee $5, $5.00 in addition to the filing fee. 2027 window opens Feb 17, 2027 (start date subject to change, per county filing schedule).

Paper: Deadline time: Must be physically in the board office by close of business (4 PM) on the deadline date; postmarks are not accepted. Payment: Exact-change cash, check or money order payable to the Union County Tax Administrator. Form: Petition of Appeal Form A-1. Filer must serve copies on the town assessor and town clerk (online filing serves them automatically).

Filing fee by assessed value: under $150,000: $5; $150,000 to under $500,000: $25; $500,000 to under $1,000,000: $100; $1,000,000 or more: $150; classification appeal: $25. Payable to the County Tax Administrator; not refundable. Fee by assessed value. Properties assessed over $1,000,000 may file directly with the NJ Tax Court.

Taxes and municipal charges must be paid through Q1 of the current year or the appeal can be dismissed (N.J.S.A. 54:3-27).

Morristown

File with the Morris County Board of Taxation. Website · 30 Schuyler Place, Morristown, NJ 07960 · 973-285-6707 · Office hours: Monday-Friday 8:30 AM-4:30 PM

Mailing address: P.O. Box 900, Morristown, NJ 07963-0900 · Fax: 973-993-9618 · Board filing brochure

The county board has not yet confirmed the 2027 deadline.

Paper: Original Form A-1 filed with the board. Payment: Check payable to County Tax Administrator (per state A-1 instructions). Form: Petition of Appeal Form A-1. Filer must serve copies on the town assessor and clerk (A-1 instructions).

Hearings: In person only (board brochure/page)

Filing fee by assessed value: under $150,000: $5; $150,000 to under $500,000: $25; $500,000 to under $1,000,000: $100; $1,000,000 or more: $150; classification appeal: $25. Payable to the County Tax Administrator; not refundable. Statewide fee schedule on Form A-1. The Morris board's pages do not state county-specific fees.

Taxes and municipal charges must be paid through Q1 of the current year or the appeal can be dismissed (N.J.S.A. 54:3-27).

South Orange (Village)

File with the Essex County Board of Taxation. Website · 495 Dr. Martin Luther King Jr. Blvd., Room 230, Newark, NJ 07102 · 973-395-8525

Fax: 973-395-8481

The county board has not yet confirmed the 2027 deadline.

Paper: Filed with the Essex County Board of Taxation at the Newark address; copies also go to the municipal assessor and clerk. Deadline time: Must be physically received by 4:00 PM on the deadline date; postmarks are not accepted (board 2026 notice and guidelines). Payment: Check payable to the County Tax Administrator (per state A-1 instructions). Form: Petition of Appeal Form A-1; a separate petition per parcel.

Evidence: 3 to 5 comparable sales as of October 1 of the pre-tax year; evidence due 7 days before the original hearing date

Hearings: In person; the board does not hold virtual hearings (2026 guidelines)

Filing fee by assessed value: under $150,000: $5; $150,000 to under $500,000: $25; $500,000 to under $1,000,000: $100; $1,000,000 or more: $150; classification appeal: $25. Payable to the County Tax Administrator; not refundable. Statewide fee schedule on Form A-1. Essex's guidelines do not state fees, so none beyond the statewide schedule was verified.

Taxes and municipal charges must be paid through Q1 of the current year or the appeal can be dismissed (N.J.S.A. 54:3-27).

Bernards Twp (Basking Ridge)

File with the Somerset County Board of Taxation. Website · 27 Warren Street, 4th Floor, P.O. Box 3000, Somerville, NJ 08876 · 908-541-5713

Fax: 908-685-0956 · Phone note: The Somerset County Tax Board page lists 908-541-5701; the NJ Division of Taxation county-board list shows 908-541-5713 (the number in this field). Confirm before calling.

The county board has not yet confirmed the 2027 deadline.

Paper: Hard copy only for 2026 filings: original petition (Form A-1) with the fee, by mail or in person, to the Somerset County Board of Taxation (27 Warren Street, 4th Floor, Somerville, or P.O. Box 3000, Somerville, NJ 08876). Postmarks do not count; the board must receive it. Deadline time: 4:30 PM. Payment: Check payable to County Tax Administrator (A-1 instructions). Form: Petition of Appeal Form A-1. Filer must serve copies on the town assessor and clerk (A-1 instructions).

Filing fee by assessed value: under $150,000: $5; $150,000 to under $500,000: $25; $500,000 to under $1,000,000: $100; $1,000,000 or more: $150; classification appeal: $25. Payable to the County Tax Administrator; not refundable. Statewide fee schedule on Form A-1. No Somerset-specific fee was verified.

Taxes and municipal charges must be paid through Q1 of the current year or the appeal can be dismissed (N.J.S.A. 54:3-27).

Livingston

File with the Essex County Board of Taxation. Website · 495 Dr. Martin Luther King Jr. Blvd., Room 230, Newark, NJ 07102 · 973-395-8525

Fax: 973-395-8481

The county board has not yet confirmed the 2027 deadline.

Paper: Filed with the Essex County Board of Taxation at the Newark address; copies also go to the municipal assessor and clerk. Deadline time: Must be physically received by 4:00 PM on the deadline date; postmarks are not accepted (board 2026 notice and guidelines). Payment: Check payable to the County Tax Administrator (per state A-1 instructions). Form: Petition of Appeal Form A-1; a separate petition per parcel.

Evidence: 3 to 5 comparable sales as of October 1 of the pre-tax year; evidence due 7 days before the original hearing date

Hearings: In person; the board does not hold virtual hearings (2026 guidelines)

Filing fee by assessed value: under $150,000: $5; $150,000 to under $500,000: $25; $500,000 to under $1,000,000: $100; $1,000,000 or more: $150; classification appeal: $25. Payable to the County Tax Administrator; not refundable. Statewide fee schedule on Form A-1. Essex's guidelines do not state fees, so none beyond the statewide schedule was verified.

Taxes and municipal charges must be paid through Q1 of the current year or the appeal can be dismissed (N.J.S.A. 54:3-27).

New Providence

File with the Union County Board of Taxation. Website · 300 North Avenue East, Westfield, NJ 07090 · (908) 527-4775

Online: deadline 11:59:59 PM on the deadline date. Convenience fee $5, $5.00 in addition to the filing fee. 2027 window opens Feb 17, 2027 (start date subject to change, per county filing schedule).

Paper: Deadline time: Must be physically in the board office by close of business (4 PM) on the deadline date; postmarks are not accepted. Payment: Exact-change cash, check or money order payable to the Union County Tax Administrator. Form: Petition of Appeal Form A-1. Filer must serve copies on the town assessor and town clerk (online filing serves them automatically).

Filing fee by assessed value: under $150,000: $5; $150,000 to under $500,000: $25; $500,000 to under $1,000,000: $100; $1,000,000 or more: $150; classification appeal: $25. Payable to the County Tax Administrator; not refundable. Fee by assessed value. Properties assessed over $1,000,000 may file directly with the NJ Tax Court.

Taxes and municipal charges must be paid through Q1 of the current year or the appeal can be dismissed (N.J.S.A. 54:3-27).

Montville

File with the Morris County Board of Taxation. Website · 30 Schuyler Place, Morristown, NJ 07960 · 973-285-6707 · Office hours: Monday-Friday 8:30 AM-4:30 PM

Mailing address: P.O. Box 900, Morristown, NJ 07963-0900 · Fax: 973-993-9618 · Board filing brochure

The county board has not yet confirmed the 2027 deadline.

Paper: Original Form A-1 filed with the board. Payment: Check payable to County Tax Administrator (per state A-1 instructions). Form: Petition of Appeal Form A-1. Filer must serve copies on the town assessor and clerk (A-1 instructions).

Hearings: In person only (board brochure/page)

Filing fee by assessed value: under $150,000: $5; $150,000 to under $500,000: $25; $500,000 to under $1,000,000: $100; $1,000,000 or more: $150; classification appeal: $25. Payable to the County Tax Administrator; not refundable. Statewide fee schedule on Form A-1. The Morris board's pages do not state county-specific fees.

Taxes and municipal charges must be paid through Q1 of the current year or the appeal can be dismissed (N.J.S.A. 54:3-27).

Berkeley Heights

File with the Union County Board of Taxation. Website · 300 North Avenue East, Westfield, NJ 07090 · (908) 527-4775

Online: deadline 11:59:59 PM on the deadline date. Convenience fee $5, $5.00 in addition to the filing fee. 2027 window opens Feb 17, 2027 (start date subject to change, per county filing schedule).

Paper: Deadline time: Must be physically in the board office by close of business (4 PM) on the deadline date; postmarks are not accepted. Payment: Exact-change cash, check or money order payable to the Union County Tax Administrator. Form: Petition of Appeal Form A-1. Filer must serve copies on the town assessor and town clerk (online filing serves them automatically).

Filing fee by assessed value: under $150,000: $5; $150,000 to under $500,000: $25; $500,000 to under $1,000,000: $100; $1,000,000 or more: $150; classification appeal: $25. Payable to the County Tax Administrator; not refundable. Fee by assessed value. Properties assessed over $1,000,000 may file directly with the NJ Tax Court.

Taxes and municipal charges must be paid through Q1 of the current year or the appeal can be dismissed (N.J.S.A. 54:3-27).

Bridgewater

File with the Somerset County Board of Taxation. Website · 27 Warren Street, 4th Floor, P.O. Box 3000, Somerville, NJ 08876 · 908-541-5713

Fax: 908-685-0956 · Phone note: The Somerset County Tax Board page lists 908-541-5701; the NJ Division of Taxation county-board list shows 908-541-5713 (the number in this field). Confirm before calling.

The county board has not yet confirmed the 2027 deadline.

Paper: Hard copy only for 2026 filings: original petition (Form A-1) with the fee, by mail or in person, to the Somerset County Board of Taxation (27 Warren Street, 4th Floor, Somerville, or P.O. Box 3000, Somerville, NJ 08876). Postmarks do not count; the board must receive it. Deadline time: 4:30 PM. Payment: Check payable to County Tax Administrator (A-1 instructions). Form: Petition of Appeal Form A-1. Filer must serve copies on the town assessor and clerk (A-1 instructions).

Filing fee by assessed value: under $150,000: $5; $150,000 to under $500,000: $25; $500,000 to under $1,000,000: $100; $1,000,000 or more: $150; classification appeal: $25. Payable to the County Tax Administrator; not refundable. Statewide fee schedule on Form A-1. No Somerset-specific fee was verified.

Taxes and municipal charges must be paid through Q1 of the current year or the appeal can be dismissed (N.J.S.A. 54:3-27).

Fanwood

File with the Union County Board of Taxation. Website · 300 North Avenue East, Westfield, NJ 07090 · (908) 527-4775

Online: deadline 11:59:59 PM on the deadline date. Convenience fee $5, $5.00 in addition to the filing fee. 2027 window opens Feb 17, 2027 (start date subject to change, per county filing schedule).

Paper: Deadline time: Must be physically in the board office by close of business (4 PM) on the deadline date; postmarks are not accepted. Payment: Exact-change cash, check or money order payable to the Union County Tax Administrator. Form: Petition of Appeal Form A-1. Filer must serve copies on the town assessor and town clerk (online filing serves them automatically).

Filing fee by assessed value: under $150,000: $5; $150,000 to under $500,000: $25; $500,000 to under $1,000,000: $100; $1,000,000 or more: $150; classification appeal: $25. Payable to the County Tax Administrator; not refundable. Fee by assessed value. Properties assessed over $1,000,000 may file directly with the NJ Tax Court.

Taxes and municipal charges must be paid through Q1 of the current year or the appeal can be dismissed (N.J.S.A. 54:3-27).

Scotch Plains

File with the Union County Board of Taxation. Website · 300 North Avenue East, Westfield, NJ 07090 · (908) 527-4775

Online: deadline 11:59:59 PM on the deadline date. Convenience fee $5, $5.00 in addition to the filing fee. 2027 window opens Feb 17, 2027 (start date subject to change, per county filing schedule).

Paper: Deadline time: Must be physically in the board office by close of business (4 PM) on the deadline date; postmarks are not accepted. Payment: Exact-change cash, check or money order payable to the Union County Tax Administrator. Form: Petition of Appeal Form A-1. Filer must serve copies on the town assessor and town clerk (online filing serves them automatically).

Filing fee by assessed value: under $150,000: $5; $150,000 to under $500,000: $25; $500,000 to under $1,000,000: $100; $1,000,000 or more: $150; classification appeal: $25. Payable to the County Tax Administrator; not refundable. Fee by assessed value. Properties assessed over $1,000,000 may file directly with the NJ Tax Court.

Taxes and municipal charges must be paid through Q1 of the current year or the appeal can be dismissed (N.J.S.A. 54:3-27).

Morris Twp

File with the Morris County Board of Taxation. Website · 30 Schuyler Place, Morristown, NJ 07960 · 973-285-6707 · Office hours: Monday-Friday 8:30 AM-4:30 PM

Mailing address: P.O. Box 900, Morristown, NJ 07963-0900 · Fax: 973-993-9618 · Board filing brochure

The county board has not yet confirmed the 2027 deadline.

Paper: Original Form A-1 filed with the board. Payment: Check payable to County Tax Administrator (per state A-1 instructions). Form: Petition of Appeal Form A-1. Filer must serve copies on the town assessor and clerk (A-1 instructions).

Hearings: In person only (board brochure/page)

Filing fee by assessed value: under $150,000: $5; $150,000 to under $500,000: $25; $500,000 to under $1,000,000: $100; $1,000,000 or more: $150; classification appeal: $25. Payable to the County Tax Administrator; not refundable. Statewide fee schedule on Form A-1. The Morris board's pages do not state county-specific fees.

Taxes and municipal charges must be paid through Q1 of the current year or the appeal can be dismissed (N.J.S.A. 54:3-27).