- Assessor site
- https://www.morriscountynj.gov/Departments/Board-of-Taxation ↗
- Search by
- tax record search via the Board of Taxation page
- Reassessment cycle
- HYBRID: 564 municipal assessors value; 21 County Boards of Taxation equalize and hear appeals; the Division of Taxation publishes each municipality's Director's Ratio annually. Law says 100% of true value (Oct 1 pretax year) — reality is dramatic RATIO DRIFT between revaluations (2026: Kearny 16.08%, Jersey City 72.82%, Union City 95.51%). Highest property taxes in the nation (~2.2% effective).
- Reassessment trigger
- Municipal revaluations reset the ratio to ~100% (and suspend Chapter 123 that year; appeal deadline moves to May 1). Between revals, assessments sit still while ratios drift — which is exactly where appeals live. Moderator: the 2% municipal levy cap.
- Personal & intangible property
- NJ does NOT generally tax business personal property (narrow refinery/telephone-machinery exceptions) — real property only for nearly all CRE.
- CRE forecasting note
- CHAPTER 123 is the engine: establish true value, and if your assessment-to-value ratio falls outside ±15% of the Director's Ratio, adjustment is MECHANICAL arithmetic. Deadlines: Apr 1 standard / May 1 reval year / JAN 15 in Monmouth-Burlington-Gloucester; >$1M assessments may file directly in Tax Court. TWO TRAPS: answer CHAPTER 91 income-and-expense requests within 45 days or your appeal is DISMISSED (N.J.S.A. 54:4-34), and taxes must be PAID CURRENT to be heard. Statewide parcel lookup: www.nj.gov/transparency/property.
- Residential note
- ANCHOR benefit, Senior Freeze (reimbursement), StayNJ senior credit rollout, $250 senior/disabled and veteran deductions, and FULL exemption for 100% permanently-disabled veterans. Appeals: same Chapter 123 math applies; $5-$150 filing fee at the county board (scaled to assessed value: $5 under $150K, $25 to $500K, $100 to $1M, $150 above); homeowners can file pro se.
APPEAL DEADLINE — Chapter 91: ignore the income request and the appeal is DISMISSED; taxes must be paid current.
RATIO CAUTION — Director's Ratio drift (Kearny 16.08%) — Chapter 123 ±15% is the mechanical lever.
SPLIT CALENDARS — Three appeal calendars (Apr 1 standard / May 1 reval districts / Jan 15 in Monmouth, Burlington, Gloucester).
NO PERSONAL PROPERTY — No general BPP tax.
REFORM IN FLIGHT — StayNJ rollout; Daniel's Law record-access changes.
Note: Morristown; board property search is linked from the Board of Taxation page (MCTaxBoard search). Your municipal assessor sets the value; this County Board of Taxation hears the appeal (Form A-1) and equalizes. Statewide parcel lookup: www.nj.gov/transparency/property. Commercial: answer Chapter 91 income requests within 45 days or lose appeal rights; taxes must be paid current to appeal.
Primary sources: NJ Assessors Handbook Ch. 11; Division of Taxation 2026 Chapter 123 tables; NJACTB official board roster; N.J.S.A. 54:4-2.25/4-34/3-27/51A-6 (as of 2026-07-04). Confirm current rules and figures with the assessing authority before any use.