AppealDesk

Union County Property Tax Appeal — New Jersey

Rob HartleyRob Hartley·Updated March 5, 2026

Union County is located in north-central New Jersey with a population of approximately 618,000 residents. The county seat is Elizabeth, the largest city with 137,298 residents. Other major population centers include Plainfield, Linden, Rahway, Summit, and Westfield. Union County has some of the highest property taxes in the nation, with a median annual tax bill of $10,366 to $12,826—significantly higher than the national median of $2,400. Property tax appeals are especially important here because homeowners face a considerable tax burden that exceeds both state and national averages.

Notable cities: Elizabeth, Plainfield, Linden, Rahway, Summit, Westfield

Median Home

$406,550

Tax Rate

1.87%

Annual Tax

$10,366

Population

618,320

2026 Appeal Deadline: April 1, 2026, or 45 days from the date assessment notices are mailed, whichever is later

The standard appeal deadline is April 1st of the tax year. Online appeals must be filed by 11:59:59 PM on April 1st. Paper appeals must be physically received at the Board of Taxation office by 4:00 PM on April 1st—postmarks are not accepted. If April 1st falls on a weekend or holiday, the deadline extends to the next business day. Property owners also have 45 days from receiving a change-of-assessment notice to file an appeal.

Property in Union County, New Jersey — local tax assessment and appeal guide

How Union County Assesses Property

100%of market value

Assessed by: Municipal tax assessors under the supervision of the Union County Board of Taxation

Assessment cycle: annual

Notices typically mailed: Spring (typically mid-April)

In Union County, properties are assessed at 100% of their true market value, meaning your assessed value equals your market value. For example, if your home's market value is $406,550 (the county median), at New Jersey's 100% assessment ratio your assessed value would be $406,550, resulting in approximately $7,603 in annual taxes at the county's effective rate of 1.87%. Unlike many states, there is no discount or ratio applied—the assessment directly reflects market value.

The Appeal Process

Appeals are heard by the Union County Board of Taxation. Hearings are typically brief (5-15 minutes) and informal. The Board reviews your evidence packet and may ask questions about your property's condition, improvements, and comparable sales. Both you and the municipal assessor may present arguments. The Board issues a written decision within weeks of the hearing.

1

Review your assessment notice (mailed in mid-April) and compare your assessed value to recent sales of comparable properties in your municipality using sales data from July 1 prior year through October 1 of the appeal year.

2

Consider requesting an informal review with your municipal tax assessor before filing a formal appeal—this may resolve the issue without a hearing.

3

Gather evidence including 3-5 comparable property sales from your municipality with similar characteristics (style, square footage, lot size, condition), photographs of your property showing any defects or needed repairs, and recent appraisal reports if available.

4

File your Petition of Appeal online at njappealonline.com or submit paper forms to the Union County Board of Taxation by April 1st (or within 45 days of receiving a change-of-assessment notice). Pay the required filing fee based on your property's assessed value.

5

Submit your evidence packet with comparable sales data, property condition documentation, and any supporting materials. The Board will only consider evidence submitted—you cannot introduce new evidence at the hearing.

6

Attend your hearing before the Union County Board of Taxation (typically scheduled within 3 months of filing). Present your case in 5-15 minutes, focusing on objective market value evidence. Be prepared to answer questions about your property and comparables.

7

Receive the Board's written judgment by mail. If you disagree with the decision and your property exceeds $1,000,000 in assessed value, you may appeal to the New Jersey Tax Court within 45 days. Successful reductions are 'frozen' for three consecutive years unless significant property changes occur.

8

If your appeal is successful, you'll receive a tax credit or refund for overpayment in the fourth quarter tax bill from your municipal tax collector.

Required form: Petition of Appeal form (available online at njappealonline.com or from Union County Board of Taxation)

Filing Methods

online:https://secure.njappealonline.com/ - Online filing available until 11:59:59 PM on April 1st. Copies automatically served to municipal assessor and clerk.
in-person:Union County Board of Taxation, 300 North Avenue East, Westfield, NJ 07090. Paper appeals must arrive by 4:00 PM on April 1st.
mail:Mail to Union County Board of Taxation, 300 North Avenue East, Westfield, NJ 07090. Must be received (not postmarked) by April 1st deadline. Taxpayer must serve copies to municipal assessor and clerk.

Evidence to Bring

Comparable sales data (3-5 properties sold between July 1 prior year and October 1 of appeal year)Property photographs showing condition issues or needed repairsRecent professional appraisal report (if available)Repair estimates for significant defectsProperty record card from municipal assessor showing assessment details

Union County Assessor Contact

Union County Board of Taxation

Phone: (908) 527-4775

Address: 300 North Avenue East, Westfield, NJ 07090

Website: https://ucnj.org/board-of-taxation/

Online Portal: https://secure.njappealonline.com/

Hours: Monday-Friday, 8:30 AM - 4:00 PM (office closes at 4:00 PM for paper appeal filing deadline)

Tax Exemptions in Union County

ANCHOR Program (Affordable New Jersey Communities for Homeowners and Renters)

Homeowners: $1,000-$1,750 depending on age and income; Renters: $450-$700

State property tax relief program that replaced the Homestead Benefit, providing direct payments to eligible homeowners and renters based on income and age

Eligibility: NJ residents who own/occupy or rent their primary residence as of October 1st with gross income up to $250,000 (homeowners) or $150,000 (renters). Higher payments for those age 65+.Deadline: November 2, 2026 (for 2025 tax year benefits paid in 2026)

Senior Citizen and Disabled Persons Property Tax Deduction

$250 annual deduction

Annual $250 deduction from property taxes for qualifying seniors age 65+ or permanently disabled persons

Eligibility: Age 65 or older as of December 31st of the pre-tax year, or permanently and totally disabled, meeting income limitations as set by municipality. Must be a NJ resident and occupy dwelling as principal residence.Deadline: Apply with municipal tax assessor; annual post-tax year statement required to maintain deduction

Veterans Property Tax Deduction

$250 annual deduction

Annual deduction for honorably discharged veterans who served on active duty during wartime or their unmarried surviving spouses

Eligibility: Honorably discharged U.S. Armed Forces veterans with wartime service, or unmarried surviving spouse of qualifying veteran or serviceperson who died on active duty. Must be NJ resident and property owner.Deadline: File Form V.S.S. with municipal tax assessor or collector; applies annually once approved

100% Disabled Veterans Property Tax Exemption

Full exemption (100% of property taxes)

Full property tax exemption on dwelling house and lot for veterans who are 100% permanently and totally disabled due to service-connected disability

Eligibility: Honorably discharged veteran with 100% permanent and total service-connected disability certified by U.S. Department of Veterans Affairs, or unmarried surviving spouse. Must be NJ resident, property owner, and occupy dwelling as principal residence.Deadline: File Form D.V.S.S.E. with municipal tax assessor

Property Tax Reimbursement (Senior Freeze)

Varies - reimburses the difference between base year and current year property taxes

State program that reimburses eligible senior citizens and disabled persons for property tax increases on their principal residence

Eligibility: Age 65+ or receiving Social Security disability benefits, must have been NJ resident for at least 10 years, lived in current home for 3 years, and meet income requirements. Property taxes must have been paid.Deadline: November 2, 2026 (file Form PAS-1)

Stay NJ Program

Up to 50% of property tax bill, maximum $6,500 annually for 2025

New property tax benefit program for seniors that provides up to 50% reduction in property tax bills through quarterly payments

Eligibility: Homeowners age 65 or older who owned and occupied home for full 12 months with annual income under $500,000. Benefits calculated after ANCHOR and Senior Freeze.Deadline: November 2, 2026 (file Form PAS-1 for combined application)

Official Resources

Union County Board of Taxation Official Website →

Access tax appeal forms, filing instructions, property record search, tax rates, assessment information, and Board meeting schedules.

New Jersey Online Property Tax Appeal System →

File your Union County property tax appeal online with automatic service to municipal officials and extended filing hours until 11:59:59 PM on deadline day.

NJ Division of Taxation Property Tax Relief Programs →

Complete information on ANCHOR, Senior Freeze, Stay NJ, and other state property tax relief programs including applications, eligibility requirements, and payment schedules.

NJ Division of Taxation Property Tax Deductions and Exemptions →

Detailed guidance on veteran, senior, disabled person, and other property tax deductions and exemptions available to Union County homeowners.

Union County Appeal Statistics

Success Rate

40-60%

Check Your Union County Assessment

Enter your address to see if your Union County property is overassessed.

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Frequently Asked Questions

What is the deadline to appeal my property taxes in Union County for 2026?
The deadline to file a property tax appeal in Union County is April 1, 2026, or 45 days from the date assessment notices are mailed, whichever is later. If you file online through njappealonline.com, you have until 11:59:59 PM on April 1st. Paper appeals must be physically received at the Union County Board of Taxation office by 4:00 PM on April 1st—postmarked mail is not accepted. If April 1st falls on a weekend or holiday, the deadline automatically extends to the next business day. Missing this deadline typically means you must wait until the following year to appeal.
How do I file a property tax appeal online in Union County?
You can file your Union County property tax appeal online at https://secure.njappealonline.com/. The online system is available until 11:59:59 PM on April 1st (later than the 4:00 PM deadline for paper appeals). When you file online, copies of your appeal are automatically served to your municipal assessor and clerk, saving you the step of manual service. You'll need your property information including block, lot, and assessed value from your assessment notice. The system accepts evidence uploads including comparable sales data, photos, and appraisals. You must pay the filing fee online by credit card when submitting your appeal.
What evidence do I need to win my Union County property tax appeal?
To succeed in your Union County property tax appeal, you need 3-5 comparable property sales from your municipality that sold between July 1 of the prior year and October 1 of the appeal year. Comparables should be similar in style (colonial, ranch, split-level), square footage, lot size, and condition to your property. Also submit photographs documenting any defects, needed repairs, or negative features of your property. Professional appraisal reports, repair estimates for major issues, and your property record card from the municipal assessor strengthen your case. All evidence must be submitted with your initial filing—you cannot introduce new evidence at the hearing. The Board of Taxation will only consider evidence that plainly and clearly shows your assessment exceeds market value.
How much can I save by appealing my property taxes in Union County?
Successful Union County property tax appeals typically achieve 8-20% reductions in assessed value according to statewide data. With Union County's median home assessed at $406,550 and an effective tax rate of 1.87%, a 10% assessment reduction would lower your assessment by $40,655, saving approximately $760 annually in property taxes. Over three years (the period your reduced assessment is 'frozen'), that's $2,280 in savings. Because Union County has some of the highest property taxes in the nation with median bills exceeding $10,000, even modest percentage reductions translate to significant dollar savings. Individual results vary based on the strength of your evidence and how much your property is overassessed.
What is the ANCHOR program and how much can Union County homeowners receive?
The ANCHOR (Affordable New Jersey Communities for Homeowners and Renters) program is New Jersey's primary property tax relief benefit that provides direct payments to eligible homeowners and renters. For 2026, Union County homeowners with gross income up to $150,000 receive $1,500 ($1,750 if age 65 or older). Homeowners with income between $150,000 and $250,000 receive $1,000 ($1,250 if age 65+). You must have owned and occupied your home as your principal residence on October 1, 2025 to qualify. Most homeowners under age 65 have their applications automatically filed by the state, while those 65+ or receiving Social Security disability must file Form PAS-1 by November 2, 2026.
What happens at a Union County Board of Taxation hearing?
Union County Board of Taxation hearings are brief, typically lasting 5-15 minutes. You'll present your case to a panel of Board members who have already reviewed your written evidence packet. The hearing is your opportunity to explain why your assessment exceeds your property's market value, highlight your strongest comparable sales, and describe any property condition issues. The municipal assessor may also present arguments defending the assessment or proposing a settlement. Board members may ask questions about your property's features, recent improvements, or the comparability of your evidence. The atmosphere is informal but businesslike. After the hearing, the Board issues a written judgment which is mailed to you within weeks, and successful reductions are applied to your tax bill.
Can I appeal my Union County property taxes if I just bought my home?
Yes, you can appeal your Union County property taxes even if you recently purchased your home, though your recent sale price may work against you. New Jersey assessments are based on market value as of October 1st of the prior year. If you purchased the property after that valuation date, your sale price may not reflect the relevant valuation date. However, if you bought the home before October 1st of the prior year and paid significantly less than the assessed value, your purchase price is strong evidence of overassessment. You must still provide comparable sales from the appropriate timeframe and meet the April 1st filing deadline. Recent buyers often succeed when their purchase price is supported by similar contemporaneous sales in their municipality.
What is Union County's assessment ratio and how does it affect my property taxes?
Union County assesses all properties at 100% of true market value, meaning there is no discount or ratio applied. Your assessed value should equal your property's actual market value. This differs from some other jurisdictions that assess at a percentage of market value. For example, if your home is worth $400,000, your assessed value should be $400,000. To calculate your annual property taxes, multiply your assessed value by your municipal tax rate (expressed per $100 of assessed value). Union County's average effective tax rate is 1.87%, though individual municipal rates vary from 1.554% in Summit to over 2.7% in some communities. The 100% assessment ratio means appeals focus directly on proving your home's market value is lower than the assessed value.

For state-wide appeal information including New Jersey's assessment ratio and deadlines, see our New Jersey Property Tax Appeal Guide →

Considering professional help with your appeal? Compare pricing, coverage, and pros/cons in our Best Property Tax Appeal Services (2026) or browse side-by-side service comparisons →

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← All New Jersey property tax appeal info

Sources: https://ucnj.org/board-of-taxation/ | https://secure.njappealonline.com/ | https://www.nj.gov/treasury/taxation/relief.shtml | https://ucnj.org/wp-content/uploads/2022/02/UNDERSTANDING-PROPERTY-ASSESSMENT-2022.pdf | https://www.ownwell.com/trends/new-jersey/union-county | https://www.tax-rates.org/new_jersey/union_county_property_tax | https://worldpopulationreview.com/us-counties/new-jersey/union-county

Last verified: 2026-03-05