Vernon Township
21 Church Street, Vernon, NJ 07462
Phone: 973.764.4055
All blocks and lots within the township were changed as of February 2019.
The Assessor works on behalf of Vernon Township under the direction and supervision of the New Jersey Division of Taxation and the Sussex County Board of Taxation. The Assessor is responsible for:
- The primary duty is to "determine the full and fair value of each parcel of real property situated within the taxing district as such prices as, in her/his judgment, it will sell for at a fair and bona fide sale by contract" (N.J.S.A. 54:4-23).
- All assessments are adjusted annually to reflect market value as of October 1st of the pre-tax year. The 2023 assessments reflect market value as of Octber 1, 2022, using sales from October 1, 2021 to October 1, 2022. Annual reassessments maintains property assessments at current market value to ensure the fair distribution of the total tax levy. Property owners should expect the assessment of their property to change each year.
- Determines the assessed value of each property in the township, not the taxes. The tax rate is determined by dividing the total tax levy (State approved budgets for Sussex County, The School District and the Township) by the total aggregate assessed value of the township (total of all taxable property assessments). Each property then pays its proportionate share of the taxes by applying the tax rate for every $100 of assessed value. (assessment/100) x tax rate
- Maintaining the township tax map
- Reviews building permits, COs & TCOs for added assessments. If improvements were made to a property during the year, a property owner may receive an added assessment bill in October from the Tax Collector's office.
- Reviews applications for deductions and exemptions
- Reviews applications for farmland assessment
- Defends assessment appeals at the County Board of Taxation and Tax Court of New Jersey. Deadline to file an appeal is April 1 or May 1 in a year that a revaluation or reassessment has been completed.
- Reviews all property transfers in the township for the sales ratio study done by the Director of the Division of Taxation.
- Maintains property record cards for all property in the Township.
The table below provides an overview of the total assessed valuation for the Township of Vernon for 2023. As it relates to property taxes, the valuation is used in determining the annual tax rate and apportioning tax dollars for the the township, the public school district and the county.
2023 Ratable Base and Exempt Properties Summary
| CLASS | TYPE | # PARCELS | LAND VALUE | IMPROV. VALUE | TOTAL VALUE |
|---|---|---|---|---|---|
| 1 | Vacant | 2,194 | $62,139,100 | 0 | $62,139,100 |
| 2 | Residential | 10,660 | $1,457,954,000 | $1,341,789,900 | $2.799,743,900 |
| 3A | Farm (Regular) | 110 | $14,944,700 | $25,001,400 | $39,946,100 |
| 3B | Farm (Qualified) | 204 | $1,252,900 | 0 | $1,252,900 |
| 4A | Commercial | 346 | $69,864,000 | $87,687,600 | $157,551,600 |
| 4B | Industrial | 25 | $4,939,200 | $29,436,200 | $34,375,400 |
| 4C | Apartment | 3 | $1,160,000 | $1,500,000 | $2,660,000 |
| 6A | Telephone | 3 | $2,326,708 | 0 | $2,326,708 |
| RATABLE TOTAL | 13,545 | $1,614,580,608 | $1,485,415,100 | $3,099,995,708 | |
| CLASS | TYPE | # PARCELS | LAND VALUE | IMPROV. VALUE | TOTAL VALUE |
| 15A | Public Schools | 6 | $2,662,600 | $38,214,200 | $40,876,800 |
| 15B | Other School | 0 | $0 | $0 | $0 |
| 15C | Public Property | 477 | $114,257,000 | $8,801,200 | $123,058,200 |
| 15D | Charitable | 26 | $4,182,000 | $11,547,400 | $15,729,400 |
| 15E | Cemetery | 4 | $427,900 | $103,800 | $531,700 |
| 15F | Miscellaneous | 277 | $11,177,400 | $13,884,000 | $25,061,400 |
| EXEMPT TOTAL | 790 | $132,706,900 | $72,550,600 | $205,257,500 | |
