Welcome to Northern NJ Raveis

TAX & LICENSE / STATE TAX SYSTEM

State Income Tax
New Jersey imposes a state income tax on a graduated scale that is similar to that used by the Internal Revenue Service. A reciprocity agreement exists between Pennsylvania and New Jersey. Exemptions and credits apply. For complete details on state income taxes, contact:

New Jersey Division of Taxation
Trenton 609-292-6400
https://www.state.nj.us/treasury/taxation/

General Tax Information
Customer Service 609-292-6400
NJ TaxFax Forms 609-826-4500
New Jersey Telefile 877-829-2866
Homestead Rebate Program 877-658-2972

New Jersey Tax Talk
Automated Information
800-323-4400
609-826-4500

Sales & Use Tax
New Jersey imposes a sales tax at the rate of 7 percent on most retail sales transactions with specified exemptions that include food for at-home preparation, most clothing and footwear, disposable paper products, prescription drugs, and many over-the-counter drugs. The use tax of 7 percent is imposed on items purchased outside of New Jersey but “used” in the state such as catalog or Internet orders. For more information on sales and use tax, contact:

New Jersey Division of Taxation
Trenton 609-292-6400
https://www.state.nj.us/treasury/taxation/

Real Estate Transfer Tax
Paid by the seller of the property, the transfer of real property is taxed using a graduated scale based on the total sale price of the property. The list below is for reference only – please visit the state Department of Taxation’s web site for greater detail.

Fees For Total Consideration of less than $350,000:
$2.00/$500 of consideration not in excess of $150,000;
$3.35/$500 of consideration in excess of $150,000 but not in excess of $200,000;
$3.90/$500 of consideration in excess of $200,000 but not in excess of $350,000.
Fees For Total Consideration of more than $350,000:
$2.90/$500 of consideration not in excess of $150,000;
$4.25/$500 of consideration in excess of $150,000 but not in excess of $200,000;
$4.80/$500 of consideration in excess of $200,000 but not in excess of $550,000;
$5.30/$500 of consideration in excess of $550,000 but not in excess of $850,000;
$5.80/$500 of consideration in excess of $850,000 but not in excess of $1,000,000;
$6.05/$500 of consideration in excess of $1,000,000.

Property Tax
Real property or “ad valorem” tax is calculated by assessing the true value established by the county board of taxation. All New Jersey counties apply a general tax rate that can range between 0.70 and 15.0 percent to 100 percent of the assessed property value. County, municipal, and school budget costs determine the amount of property tax due. For more information, contact your municipal assessor or your county Board of Taxation.

County Tax Boards

Bergen County
Administration Building
One Bergen County Plaza
Hackensack 201-336-6300
https://www.co.bergen.nj.us/bergen-county-board-of-taxation/about-board-of-taxation

Essex County Register of Deeds & Mortgages
465 Martin Luther King Jr. Boulevard
Newark 973-621-4960
www.essexregister.com

Hudson County Tax Board
257 Cornelison Avenue
Jersey City 201-395-6260
https://www.hcnj.us/

Hunterdon County
71 Main Street – Building #3B
Flemington 908-788-1173
https://www.co.hunterdon.nj.us/taxboard.htm

Mercer County
640 South Broad Street
Trenton 609-989-6704
https://www.mercercounty.org/government/board-of-taxation

Middlesex County
75 Bayard Street
New Brunswick 732-745-3350
https://www.middlesexcountynj.gov/

Morris County Tax Board
10 Court Street
Morristown 973-285-6707
https://www.morriscountynj.gov/Departments/Board-of-Taxation

Passaic County Tax Board
435 Hamburg Turnpike
Wayne 973-720-7399
https://www.passaiccountynj.org/

Somerset County
27 Warren Street
Somerville 908-541-5701
https://www.co.somerset.nj.us/

Sussex County Tax Board
83 Spring Street
Newton 973-579-0970
https://www.sussex.nj.us/

Union County
271 North Broad Street
Elizabeth 908-527-4775
https://ucnj.org/taxation-board/

Warren County Tax Board
202 Mansfield Street
Belvidere 908-475-6070
https://www.warrencountynj.gov/