Frequently Asked Questions

Find answers to your questions relating to taxation.

 What tax deductions are available to residents?

Tax deductions available to qualifying residents are as follows:

  • Veterans Deduction. Veterans who were honorably discharged may apply for a $250 annual deduction. In order to qualify for the $250 deduction for 2023 you must:
    (a) own a residence in Emerson as of October 1 of the pretax year (2022); (b) be honorably discharged from active duty and provide a copy of your discharge papers and DD214 form.
  • Senior Citizen, Disabled Citizen, & Surviving Spouse.  An annual deduction of $250 from real property taxes on a home which is owned and occupied by a resident of Emerson as of October 1st of the pretax year, is 65 years or older or permanently and totally disabled or is a surviving spouse of a senior citizen or disabled person where income is $10,000 or less, not including social security.
  • 100% Permanently Disabled Veteran.  Qualified New Jersey Resident War Veterans having certain service-connected disabilities described in law or having been declared totally or 100% permanently disabled by the U.S. Veterans Administration are granted full tax exemption on the dwelling house and lot.

 How is the tax rate determined?

The amount of local property tax (tax levy) is determined each year by the amount of revenue needed to meet the municipal budget requirements not covered by fees and other revenue sources.  This along with the needs of the school district and the county determine the amount needed to be raised by taxation.  Therefore, the local property tax is determined by dividing the amount to be raised by the total assessed valuation of all properties expressed in $1 per $100 of taxable assessed property.  The Bergen County Board of Taxation strikes the tax rate after the budget has been approved and finalized.

 What are the duties of the tax assessor?

The Tax Assessor is required annually to assess real property at full value as of October 1st of the pretax year.  When assessing properties for taxation, the Tax Assessor is performing a vital governmental function, and is acting as an agent of the State Legislature.  It is the responsibility of the Assessor's office to uniformly value all properties in the municipality so that all taxpayers pay their fair share of the tax obligations for the schools, the county, and the municipality.

 What other programs are available?

Other programs are available through the New Jersey State Division of Taxation and can be obtained by contacting:  Tax Hotline 609-292-6400 or Automated Tax Information 800-323-4400

 Where is the Tax Assessor's office and what are the hours?

The Assessor's office is located in Borough Hall. The office hours are Tuesday evenings from 5:30  PM - 7:30 PM (or by appointment). The Assessor can be reached by email at

For specific staff contact information, visit our staff directory.