About Your Tax Bill

The Borough of Emerson's tax bill consists of several components, including:

  • The Board of Education Tax
  • The County and County Open Space Taxes
  • The Municipal Tax

The Board of Education has its own budget.  This budget reflects the cost of operating all the schools in the community, and is separate from the municipal budget.  The annual school budget is voted on by the citizens every April.  Bergen County also has its own budget to run the county government.  All municipalities must share in this expense.  The elected County freeholders vote on this budget.

The only portion of the tax bill that the Mayor & Council control is the municipal budget.  This budget represents the cost to run the municipality, including police, fire, and ambulance services, sewer fees, garbage and recycling collections, road and park maintenance, recreation, and many other areas.  This budget is passed by a vote of the Council.

Once all budgets are adopted, then a tax rate can be calculated and the tax bills are issued.  The tax bill represents the third quarter of the current year, due August 1, along with the fourth quarter of the same year, due November 1.  The bill also contains the tax information for the first two quarters of the following year.  Those quarters are due February 1 and May 1.    

The first half tax bills, those due February 1 and May 1, are calculated at one half of the previous year.  Once the tax rate is developed, a formula is applied to the homeowner's assessed value (home and property) to calculate the total tax bill.  The calculation of the last half of the year is simply the full year less the first half.  To figure each quarter, simply divide by two.  If you have any questions, please call the office.