Board of Taxation

Jay R. Schwartz, M.P.A., C.T.A., Tax Administrator
Passaic County Board of Taxation
435 Hamburg Turnpike
Wayne, NJ 07470
Phone (973) 720-7399 | Fax (973) 720-6846

Ernest Scheidemann – President
Vilmo Di Paolo – Commissioner
Louis Batelli - Commissioner

Passaic County Tax Assessors | Passaic County Tax Collectors

The Passaic County Board of Taxation hears Municipal Tax Appeals; prepares Equalization Table; strikes tax rates for all Municipalities in the county.

Click here for Tax Documents & Information

PLEASE NOTE: Read instructions before filing.

File AFTER you receive assessment card (February 1^st).

Only the petitioner or petitioner’s attorney may file the appeal under NJAC 18:12A-1.6(d). Notices of hearings will only be sent to the petitioner, or petitioner’s attorney if represented. The petitioner may then share the notice with whomever they want.

Adjournments granted for emergency cases only and in writing.

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****NOTE: PLEASE FILE APPEAL IN TRIPLICATE****
Original to Tax Board in Wayne with filing fee (please have ready when filing); cc to assessor; cc to municipal clerk.

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Appraiser must be present at hearing if appraisal is to be used as evidence.

Board does not accept faxed evidence.

An executor/executrix/administrator is required to bring a Letter of Testamentary when appearing at a tax appeal hearing.

All corporations, including LLC’s, require attorney representation at hearing.

Only petitioners, attorneys, or those with a Limited Power of Attorney (valid for hearing day only) can appear at hearing for petitioner. Power of Attorney must be presented at hearing.

Decision is not rendered at hearing. Judgment is mailed to petitioner or attorney.

Documents

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FAQ

Q: Does the appraiser need to attend the hearing?

A: If you submit an appraisal on your property to prove value, the appraiser must be State licensed and must attend the hearing. Otherwise, your appraisal may not be considered as evidence.

Q: What else do I need for my appeal?

A: Any other data including pictures, surveys, or other documentation that would support your appeal could be submitted as evidence.

Q: What do I need to prove income approach to value?

A: An income statement must accompany a Petition of Appeal when basing your appeal on income for commercial, industrial, or multi-family dwelling properties of five (5) families or more.

Q: How old or how recent must my comparable sales evidence be?

A: Generally, comparable sales of similar properties (comparable to your property) should be as close to the assessing date of October 1, 2011 as possible (Reminder: DO NOT go beyond October 1, 2011). Generally, a good rule of thumb is to use sales that have occurred between January 1, 2011 and October 1, 2011 whenever possible.

Q: What is the date of assessment?

A: The date of assessment by law is set as October 1st of the pre-tax year (for 2012 appeals the assessing date is October 1, 2011). The commissioner will not consider sales presented as evidence in support of your tax appeal if the sale took place after the assessing date of October 1, 2011.