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Updated 2025 Tax Year

Sussex County
Property Tax Guide

Everything you need to know about property taxes in Sussex County, NJ. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
Quick Facts
Tax Rate
2.12% average countywide (varies significantly by municipality and district)
Exemptions
6+ Available
Section 1

How Property Tax Works

Sussex County, New Jersey operates on an annual property tax system that funds essential county services including schools, municipal services, fire protection, and infrastructure maintenance. The county's property tax rate for the 2025 tax year is approximately 2.12% of assessed value, though this represents an average across the county. Property taxes in Sussex County are assessed at 100% of market value with no statewide assessment cap, making accurate market valuations critical for fair taxation.

It's important to note that actual tax rates vary significantly by location within Sussex County due to special taxing districts, school district boundaries, municipal services, and local improvement districts. Properties may be subject to additional levies for fire districts, library services, water authorities, or special improvement zones, which can increase the effective tax rate above the base county rate. Homeowners should consult their annual tax bill to understand the specific combination of tax districts that apply to their property.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
County General0.52%Basic county services, administration, courts
School Districts1.35%Local school district funding (varies by district)
Municipal0.18%City/township services, police, roads
Fire Districts0.04%Local fire protection services (if applicable)
Library Services0.02%County library system support
Special Districts0.01%Water, sewer, improvement districts (varies)
Total Average2.12%Fiscal Year 2025-2026

Note: These rates represent averages for FY 2025-2026. Actual rates vary by municipality and special taxing districts within Sussex County. Properties may be subject to additional assessments for local improvement districts, water authorities, or other special services not reflected in this table.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Sussex County, property taxes are due in two installments:

Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental property taxes in Sussex County are triggered by specific events that change a property's assessed value during the tax year. The most common triggers include new construction completion, major renovations that add value, subdivision of land, or changes in property use classification. When these events occur after the October 1 annual assessment date, a supplemental tax bill is issued to capture the additional tax liability.

Supplemental taxes are calculated by determining the difference between the new assessed value and the original assessed value, then applying the current tax rate to that difference. The tax is prorated based on the number of months remaining in the fiscal year from the effective date of the change. For example, if a $100,000 addition is completed in January (4 months remaining in the fiscal year), and the tax rate is 2.12%, the supplemental tax would be approximately $708 ($100,000 × 2.12% × 4/12 months). Supplemental tax bills are typically issued within 30-60 days of the triggering event and have separate due dates from regular property taxes.

Example Calculation

Example 1: $300,000 Home

  • Assessed Value: $300,000
  • Senior Citizens Property Tax Deduction (applied): -$250 annual tax credit
  • Net Taxable Assessment: $300,000
  • Annual Tax: $6,360 ($300,000 × 2.12%)
  • Less Tax Credit: $6,110
  • Monthly Escrow: $509

Example 2: $600,000 Home

  • Assessed Value: $600,000
  • Veterans Property Tax Exemption (applied): -$250 annual tax credit
  • Net Taxable Assessment: $600,000
  • Annual Tax: $12,720 ($600,000 × 2.12%)
  • Less Tax Credit: $12,470
  • Monthly Escrow: $1,039

Example 3: $1,000,000 Home

  • Assessed Value: $1,000,000
  • No tax credits applied
  • Net Taxable Assessment: $1,000,000
  • Annual Tax: $21,200 ($1,000,000 × 2.12%)
  • Monthly Escrow: $1,767

Note: Tax credits shown require annual application and eligibility verification. Homestead Benefits may also apply to limit assessment increases but require separate application to the State of New Jersey.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Sussex County require borrowers to maintain an escrow account for property taxes, collecting monthly payments along with principal and interest. Lenders typically collect 1/12th of the annual property tax bill each month, plus an additional cushion amount (usually 2 months) to ensure adequate funds are available when taxes are due. The escrow account is analyzed annually, and borrowers receive either a refund if overpaid or a bill for any shortage.

Property taxes in Sussex County are paid in two installments, with the first payment due by September 30 and the second payment typically due in October. Lenders monitor these due dates and make payments directly from the escrow account to avoid late penalties. Homeowners should verify that their lender has current tax information and is making timely payments, as the property owner remains ultimately responsible for tax payments even when using escrow services. If you pay taxes directly without escrow, late payments incur penalties of 8% annually on the unpaid balance, calculated from the due date.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are property taxes due in Sussex County for the current fiscal year? A: For fiscal year 2025-2026, the first installment is due September 30, 2025, and the second installment is due in October 2025. Exact dates are published annually on tax bills.

Q: What tax credits are available and do they require application? A: Available tax credits include Senior Citizens Property Tax Deduction ($250 annually), Veterans Property Tax Exemption ($250 annually), and Disabled Veterans Property Tax Exemption (up to $500 annually). All credits require annual application and eligibility verification - none are automatic.

Q: How does the Homestead Benefit work and do I need to apply? A: The Homestead Benefit limits assessment increases on your primary residence and requires application to the State of New Jersey. It does not reduce your home's market value but caps how much your assessment can increase year-over-year, providing tax bill stability.

Q: When are properties reassessed in Sussex County? A: Sussex County conducts property assessments annually with an assessment date of October 1. Properties are valued at 100% of market value as of that date. Formal county-wide revaluations occur periodically as directed by state requirements.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed with the Sussex County Board of Taxation by April 1 following the tax year. Appeals require evidence that your assessed value exceeds market value, such as recent appraisals or comparable sales data.

Q: What are the penalties for late property tax payments? A: Late payments incur interest at 8% annually, calculated from the due date. Additional penalties and potential tax lien procedures may apply for payments more than 10 days late.

Q: Can I pay property taxes online? A: Yes, Sussex County offers online payment options through their official website. Electronic payments, checks, and money orders are accepted. Credit card payments may incur additional processing fees.

Q: How do special district taxes affect my bill? A: Special districts for fire protection, libraries, water authorities, or local improvements add separate line items to your tax bill. These rates vary by location within Sussex County and are not included in the base county rate.

Q: What happens if I disagree with a supplemental tax assessment? A: Supplemental tax assessments can be appealed using the same process as regular assessments. You must demonstrate that the assessed value increase is incorrect or that the triggering event was improperly classified.

Q: Are there property tax relief programs for low-income residents? A: New Jersey offers the Property Tax Relief (ANCHOR) program and Property Tax Reimbursement (Senior Freeze) program for eligible residents. These are state programs requiring separate applications and have specific income and residency requirements.

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