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Assessments are based on "Fair Market Value" using the comparative sales approach of sales as of January 1st, of each year.
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Property must be Assessed to the record owner as of January 1st, transfers completed after January 1st will be mailed now to the new owner.
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There are two types of personal property, secondary homeowners and business owners. Personal property is assessed and taxed by the Town where the property or business is situated on the January 1st assessment date as well as to the record owner of the property as of January 1.
Individuals are entitled to an exemption for household furniture and effects at their place of domicile. The tax is assessed upon non-real estate, tangible assets, such as; furniture & fixtures, machinery & equipment, goods and materials, and other chattels not part of real estate. Proof of residency: voter registration, driver's license, census, IRS Forms, etc.
The deadline for filing an application for abatement is the same as the payment due date for the actual bill. An application can found online.
View Abatement Information Page
Taxes support the School system, Public Safety, Police and Fire, Beaches, DPW, and General Government.