Phone: (856) 767-7777 ext 319

OFFICE HOURS: Tuesday evening by appointment only 5:00pm – 7:00pm

Email Tax Assessor

MAILING ADDRESS: 
Berlin Borough Assessor’s Office
59 South White Horse Pike
Berlin, NJ 08009

 Assessor’s Office Functions – Responsibilities

The Municipal Assessor and the Assessor’s Office have the statutory responsibility of maintaining property record data for all properties within the Township. 

The Assessor is responsible to the citizens of the municipality for the determination of the market value of all real estate within the borough for assessing purposes. This is to assure uniformity of value and that the fair share of the tax burden is being distributed equitably.

The Municipal Assessor maintains tax maps and all property record information which is utilized for Ad-Valorem purposes.  Copies of recorded deeds can be obtained from the Camden County Clerk’s Office. 

Request for a copy of a Property Record Card must be submitted in writing.  You can email the request to the Assessor’s Office, be sure to include the block and lot number of the PRC you are requesting. 

Request for Ownership information and/or verification must be sent, in writing, to the Camden County Board of Taxation. The applicable forms to be used can be found under Open Public Records Request Forms. 

About Your Assessment

Property assessments are determined by the fair market value of the property (i.e. what a property would sell for on the open market between a willing buyer and willing seller).  Property assessments were established and certified by the County and State to be at 100% of market value during the last Revaluation in 2011. The current year, 2023 Equalization Ratio for Berlin Borough is 85.53%

Since all assessments are an opinion of value, the State allows for assessments to be within +/15% of market value to be deemed correct.  Property owners who disagree with their assessment receive an annual Notice of Assessment on or by February 1st of every year and have from February 1st to April 1st to file an appeal with the Camden County Board of Taxation. The burden of proof is on the property owner to show that the property is over valued and evidence must be provided. 

The Camden County Board of Taxation accepts on-line appeals. Please visit their website for appeal information and instructions.  Camden County Board of Taxation

Additionally, every October, all assessors file a list of properties that allows them to assess new construction, additions, renovations and other improvements to properties that have been completed in that calendar year.  To determine the Added Assessment, the property is valued in its totality at full market value (not just the portion that was added) then the existing assessment is subtracted. The improvement is valued as of the first day of the month following when it is substantially completed for its intended use.

Please note that the completion date, as determined by the Assessor, is not the same as the date of C.O., C.A. or construction office final inspection. Not scheduling a final inspection for your building permit does not delay the Added Assessment. Furthermore, not getting a permit does not prevent the Added Assessment. An assessment of an improvement is made regardless of whether there was a permit or not.

The Added Assessments tax bills are mailed in October and are due on November 1st. The deadline for filing an Added Assessment is December 1st.

 Tax Payers Bill Of Rights – click here

 About Your Property Taxes

Property Taxes are calculated by multiplying your total current year assessment by the current tax year tax rate. The Assessor has no control over your property taxes in so far as the assessed value usually remains the same, but the tax rate changes year to year.

(i.e. assessment $150,000 x tax rate $.03381=$5,071.50) 

Additional year Tax Rates (which may not include the municipality’s Fire District Rates) & Ratios can be found online from the Camden County Board of Taxation.

The Tax Rate is established by the taxing authorities (County, Municipality, Schools, Library, and Fire District) based on their annual budgets. Concerns and Questions regarding the amount of these Budgets need to be addressed to these Authorities. 

Questions regarding property taxes (bills/amounts due/deadline for payments/ liens/etc) should be directed to the Tax Collector’s Office 856-767-7777 option #3.

Property Tax Deductions & Exemptions

The State of New Jersey, administered through the local municipal Assessor & Tax Collector’s Offices, makes available property tax deductions to qualifying property owners. Each deduction has specific qualifications/prerequisites that must be met and requires the filing of an application.  

Prerequisites & Applications can be found under Taxes & Forms on the Tax Collector’s Department page.  Please feel free to call the Collector’s Office 856-767-7777 Option#3, and we will gladly mail them to you and/or answer your questions. 

 VETERANS OR SURVIVING SPOUSE OF A VETERAN DEDUCTION – $250.00

TOTALLY DISABLED VETERANS AND SURVIVING SPOUSES – EXEMPT 

SENIOR CITIZENS OR PERMANET AND totally DISABLED PERSON DEDUCTION – $250

100% DISABLED VETERANS EXEMPTION

(Claimant must meet all requirements)

• Have had service in United States Armed Forces and been honorably discharged
• Have a United States Veterans Administration certification of service-connected disability issued in accordance with N.J.S.A. 54:4-3.30, ET. SEQ.
• Wholly own or hold legal title to the dwelling house for which exemption is claimed
• Occupy the dwelling house as the principal residence
• Be a citizen and legal or domiciliary resident of New Jersey

Surviving Spouse of a Disabled Veteran or Serviceperson Claimant (must meet all requirements)

• Document that the deceased veteran or serviceperson was a citizen and resident of New Jersey at death who had  service in the United States Armed Forces and who was honorably discharged or who died on active wartime duty
• Document that the deceased veteran had a United States Veterans Administration certification of service-connected disability issued in accordance with N.J.S.A. 54:4-3.30, ET. SEQ.
• Not have remarried
• Wholly own or hold legal title to the claimed dwelling house
• Occupy the dwelling house as the principal residence

Any qualified claimant for the Disabled Veteran Exemption or the Widow of a Disabled Veteran or Serviceperson Exemption is exempt from property taxes. 

Applications are available in the Tax Collector’s Office or click here.

NJ STATE REBATE

There are two separate and distinct property tax relief programs available to New Jersey homeowners. 

Property Tax Reimbursement Program (forms are sent out by the State in January) for information call 1-800-882-6597 or to visit the State of NJ website for information and downloadable forms “Click Here” (http://www.state.nj.us/treasury/taxation/relief.shtml.) 

This program is designed to freeze the burden of increasing real estate taxes for qualified applicants by establishing a base year of eligibility and comparing that “base” with any subsequent year, the difference to be refunded by the State annually. Eligibility must be continuous otherwise a new base year must be established. 

Qualifications are as follows:

• Must make application annually (with the state)
• Homeowners age 65 or older or receiving Federal Social Security Disability Benefits and who paid property taxes on their principal residence in New Jersey
• Applicants must be NJ residents for at least 10 years, and living in their current home for the last 3 years
• Applicant must meet certain income limits for both the “base year” (year applicant first became eligible) and the application year. Income requirements are set by the State annually
• Property taxes must be paid in full for the years applied for by June 1st of the following year

The Homestead Rebate Program (forms are sent out by the State in Mid-April) 

For information call 1-888-238-1233 

General qualifications are as follows:

• Must make application annually (with the state)
• Own and occupy a home in NJ that was their principal residence on October 1 of the pre-tax year
• Have gross income under the minimum threshold set by the State (the Threshold changes periodically based on the State Budget)
• You must have had property taxes which were due and paid on the property within the year applied for. For detailed qualifications and additional information visit the NJ State website or “Click Here” (http://www.state.nj.us/treasury/taxation/)

SENIOR CITIZENS DEDUCTION

Senior Citizen Deduction – Disability Deduction – Surviving Spouse Deduction

• New Jersey Citizenship as of October 1 pretax year
• Property Ownership as of October 1 pretax year
• Residence in New Jersey and in Dwelling House as of October 1 pretax year and
• Residence in New Jersey for 1 year immediately prior to October 1 pretax year
• Senior Citizen – age 65 or more as of December 31 pretax year
• Permanent and Total Disability Deduction – Permanently and Totally Disabled as of December 31 pretax year
• Surviving Spouse Deduction – age 55 or more as of December 31 pretax year and at the time of spouse’s death and the spouse must have been receiving either the Senior citizen Deduction or the Disability Deduction on the same dwelling as the Surviving Spouse Deduction being claimed
• Income (including income of the claimant’s spouse) will not exceed $10,000 (Income means all income received from whatever source derived including, but not limited to, salaries, wages, bonuses, commissions, tips, and other compensations before payroll deductions, all dividends, interest, realized capital gains, royalties, income from rents, business income, and in their entirety, pension, annuity and retirement benefits. Realized capital gains, except for capital gain from the sale or exchange of real property owned and used by the claimant as his/her principal residence, dividends, interest, pensions, annuities and retirement benefits must be included in full without deductions even though they may be wholly or partially exempt for Federal income tax purposes.) Excludable Income – Income can be excluded under ONE of the following three categories: Social Security Benefits or Federal Government Retirement/Disability Pension including Federal Railroad Retirement Benefits or State, County, Municipal Government and their political subdivisions and agencies Retirement/Disability Pension.  Income guidelines, as the Excludable Income, has a maximum amount of exclusion that changes each year.

Only one of the above deductions may be received per principal residence regardless of the number of qualified claimants residing on the premises. Vacation, summer or second homes do not qualify for any of the above deductions. 

The current deduction for the Senior Citizen Deduction or the Disability Deduction or the Surviving Spouse Deduction is $250.00 deducted off the tax bill for each year the claimant qualifies. 

Applications are available in the Tax Collector’s Office or click here.

VETERAN DEDUCTION

(Claimant must meet all qualifications)

• Have had  service in the United States Armed Forces and been honorably discharged

If you need assistance in documenting your veterans’ status, contact the NJ Department of Military and Veterans Affairs at 1-800-624-0508; (609) 530-6958 or (609) 530-6854. The current deduction for the Veteran Deduction or Widow of Veteran or Serviceperson Deduction is $250.00 deducted off the tax bill for each year the claimant qualifies.

• Own the property, wholly or in part, or hold legal title to the property for which deduction is claimed
• Be a citizen and legal or domiciliary resident of New Jersey

Surviving Spouse of Veteran or Serviceperson Claimant (must meet all qualifications)

• Document that the deceased veteran or serviceperson was a citizen and resident of New Jersey at death who had service in the United States Armed Forces and who was honorably discharged or who died on active wartime duty
• Not have remarried
• Be a legal or domiciliary resident of New Jersey
• Own the property, wholly or in part, or hold legal title to the property for which deduction is claimed

MISCELLANEOUS LINKS

• Association Municipal Assessors of NJ – http://www.amanj.org – List of NJ Certified Tax Assessors & more….
• Vital Services Group – http://www.vitalgov.net/public.asp – Property Ownership Information (updated daily) & more…
• NJ Association of County Tax Boards – http://www.njactb.org – Property Ownership Information (updated annually) and more…
• NJ Division of Taxation – http://www.state.nj.us/treasury/taxation – Tax Legislation, Property Tax Relief Programs & more…
• Camden County – http://www.camdencounty.com – County Stores, County Events, County Services & more…..
• NJ Legislature – http://www.njleg.state.nj.us – General Legislative Information, Members, Laws and Constitutions & more…
• NJ Pinelands Commission – http://www.state.nj.us/pinelands – Land Use Planning, Information Center & more….
• Social Security – http://www.ssa.gov – Replace cards, Apply for Benefits, Find Social Security Offices & more…..
• NJ Council on Affordable Housing – http://www.state.nj.us/dca/coah – Affordable Housing Resources, About COAH & more..
• Camden County Sheriff Office – http://www.camdencounty.com/sheriff/sales/indexsales.htm – Sheriff Sale info., Foreclosure Sale Bulletin & more..