Union County Property Tax: Rates, Exemptions & Tax Board (2026)

For a regular Union County residential assessment appeal for tax year 2026, the deadline was April 1, 2026; no Union County municipality is listed with a 2026 revaluation/reassessment deadline, so the May 1 rule did not apply countywide. As of today, August 13, 2026, that regular deadline has passed; the next normal residential appeal countdown date is April 1, 2027, filed with the Union County Board of Taxation, 300 North Avenue East, Westfield, NJ 07090, or through the NJ Online Assessment Appeals portal. (ucnj.org)

How assessments work in Union County

Union County does not set one countywide value for every home. Each municipality’s assessor maintains the local assessment roll, while the Union County Board of Taxation is the county-level quasi-judicial body that hears appeals and certifies municipal tax rates. The Board’s office lists Tax Administrator Christopher Duryee, phone 908-527-4775, email uctaxboard@ucnj.org, and office hours Monday-Friday, 8 a.m.-4 p.m. (ucnj.org)

For appeals, New Jersey looks at your property’s value as of October 1 of the pretax year—so a 2026 appeal is about market value on October 1, 2025, not the day you file. Union County’s guide also stresses the starting point: your assessment is presumed correct, and you must prove it is unreasonable compared with a market-value standard. (ucnj.org)

Most Union County towns are not assessed at 100% of current market value. The practical tool is the Chapter 123 ratio for your municipality: the State publishes an average ratio, plus a lower and upper common-level range. For 2026 appeals, examples include Westfield at 72.48% average ratio, 61.61% lower limit, 83.35% upper limit; Union Township at 8.89% average ratio; Elizabeth at 92.76%; and Scotch Plains at 15.65%. (ucnj.org)

Revaluation matters because Chapter 123 does not apply in the same way when a town has just implemented a municipal-wide revaluation or reassessment. Union County’s revaluation page lists no 2026 revaluations, but shows pending 2027 revaluations/reassessments for Hillside, New Providence, and Scotch Plains, and a pending 2028 one for Union Township. (ucnj.org)

Whether you should appeal

Appeal only if you can show the assessment, not the tax bill, is too high. A good first screen is: find your total assessment, find your town’s 2026 Chapter 123 upper limit, and divide assessment by that upper-limit ratio. If your credible market value is below that result, you may have a case.

Example using Westfield’s 2026 appeal ratio: if your total assessment is $700,000, the upper-limit test is $700,000 ÷ 0.8335 = about $839,832. If three comparable Westfield sales support a market value of $800,000 as of October 1, 2025, the Tax Board could set a new assessment at $800,000 × 0.7248 = $579,840, a reduction of $120,160. Using Union County’s latest published actual Westfield general tax rate, 2.292 per $100 of assessed value for 2025, that reduction would be roughly $2,754 in annual tax savings before any SID or later rate changes. (ucnj.org)

Do not rely on “my neighbor pays less” by itself. Union County’s instructions say recent comparable sales are the most credible proof, and comparable assessments or tax amounts are not acceptable proof of value. For a 2026 appeal, use sales that support value as of October 1, 2025; verify whether sales are usable through SR-1A records or your assessor. (ucnj.org)

Published outcomes are limited. The State’s 2025 county tax board appeal summary shows Union County had 820 total appeals, including 336 residential appeals, with $31,633,300 in total assessment reductions and $4,678,600 in increases. It does not publish a homeowner median reduction or a clean residential-only success rate, so do not assume your result will match the county total. (nj.gov)

Step-by-step how to file

1. Confirm your deadline. For ordinary Union County appeals, the rule is April 1 of the tax year, or 45 days from the bulk mailing of the assessment notice if later. If a municipal-wide revaluation or reassessment was implemented, the deadline is May 1. Paper appeals must be physically in the Tax Board office by 4 p.m.; online appeals may be filed until 11:59:59 p.m. on the deadline. (ucnj.org)

2. Use the right form. The regular form is Form A-1, Petition of Appeal. Use Form A-1 Comp. Sales to organize comparable sales. For added, omitted, omitted-added, or rollback assessments, use Form AA-1; Union County says those appeals are due December 1 at 4 p.m. or 30 days after the tax bill mailing, and only those assessments can be appealed then. (ucnj.org)

3. Choose filing method. Union County offers two regular methods: online through NJ Online Assessment Appeals, or paper filing. The county page and packet do not publish email as an accepted filing method. For paper, file the original with the Union County Board of Taxation at 300 North Avenue East, Westfield, NJ 07090; you must also serve copies on your municipal assessor and municipal clerk and keep a copy. Online filing automatically serves the municipal assessor and clerk through the system. (ucnj.org)

4. Pay the fee. For regular valuation appeals, fees are: assessed value under $150,000 = $5; $150,000 to under $500,000 = $25; $500,000 to under $1,000,000 = $100; $1,000,000 or more = $150. Classification appeals are $25. Union County adds a $5 online convenience charge; paper filings require exact cash, check, or money order payable to the Union County Tax Administrator. No fee is required to appeal denial of specified senior/disabled or veteran deductions. (ucnj.org)

5. Be current on first-quarter taxes. Union County warns that taxes and municipal charges due through the first quarter must be paid, or the appeal can be dismissed. (ucnj.org)

What happens after

The appeal authority is the Union County Board of Taxation, not your town council and not the county commissioners. Hearings are usually scheduled April through August, Tuesday through Friday. Union County mails hearing notices at least 10 days before the hearing; if you filed electronically, you also receive an electronic notice. If you have not received a notice by May, the county tells taxpayers to call 908-527-4775. (ucnj.org)

Union County hearings are normally online, using a computer with microphone or a call-in option. You sign in 10-15 minutes early, are placed in a waiting room, then give sworn testimony. The Board asks for your reasons for appeal and your opinion of value as of October 1 of the pretax year. The municipality can cross-examine you, present its own evidence, or rest on the assessment. The Tax Board commissioner may ask questions, and a written judgment follows. (ucnj.org)

There is also a summary hearing option on Form A-1: the Board decides using the evidence you submit, without your appearance. Use it carefully; if your comparables need explanation, you will not be there to explain them, and if you submit an appraisal, the county board can require the appraiser and taxpayer to appear. (nj.gov)

Evidence not included with the petition must be served on the Tax Board, assessor, and clerk at least seven calendar days before the hearing. If you rely on an appraisal, the appraiser must be present to testify. If you settle with the assessor, the settlement still needs county board approval. If you disagree with the county board judgment, you generally have 45 days from service of judgment to file in the Tax Court of New Jersey. (nj.gov)

Local tips

Check your town’s ratio before paying for an appraisal. A Cranford, Scotch Plains, Plainfield, Rahway, Roselle, Union Township, or Summit homeowner may see an assessment far below market value because the town’s ratio is low; that does not automatically mean the assessment is appealable. The Chapter 123 test is the shortcut.

Watch 2027 if you own in Hillside, New Providence, or Scotch Plains. Union County lists those municipalities as pending 2027 revaluations/reassessments, which can shift the filing deadline to May 1 for that implementation year and can reset assessments closer to market value. Because May 1, 2027 falls on a Saturday, the standard weekend rule would move the filing date to the next business day if that deadline applies. (ucnj.org)

Do not overlook relief programs that are not appeals. New Jersey’s 2026 property tax relief deadline for the 2025 application is November 2, 2026, covering Senior Freeze, ANCHOR, Stay NJ, and deductions. ANCHOR homeowners can qualify with income up to $250,000, while Stay NJ is for homeowners age 65 or older with income up to $200,000. Veterans should also check the $250 deduction and 100% disabled veteran exemption forms linked by Union County. (nj.gov)

Union County Property Tax Rate

Union County does not have one countywide homeowner tax rate; the Union County Board of Taxation posts municipal general tax rates per $100 of assessed value. Latest officially posted rates are 2025: Berkeley Heights 4.401; Clark 2.269; Cranford 7.248; Elizabeth 2.017; Fanwood 3.120; Garwood 2.858; Hillside 8.899; Kenilworth 6.625; Linden 7.345; Mountainside 2.100; New Providence 5.242; Plainfield 8.926; Rahway 7.584; Roselle 9.147; Roselle Park 4.506; Scotch Plains 12.350; Springfield 2.411; Summit 4.471; Union Township 23.323; Westfield 2.292; Winfield 23.411.

Source: https://ucnj.org/board-of-taxation/rates/

When Are Property Taxes Due in Union County?

Four quarterly property-tax installments are due February 1, May 1, August 1, and November 1. Installments are quarterly; statutory mailing/due schedule lists first installment due February 1, second May 1, third August 1, and fourth November 1. Municipal grace periods may vary by municipality.

This is not the same as the assessment appeal deadline above. The appeal deadline is your window to contest your assessed value; the payment due date is when the resulting tax bill must be paid. Missing one does not affect the other, but missing either has real consequences — one forfeits your right to appeal for the year, the other can trigger penalties and interest.

Source: https://www.nj.gov/dca/dlgs/programs/tax_collector_docs/guidetocalcesttaxes.pdf

Property Tax Exemptions in Union County

• $250 Senior Citizens and Disabled Persons Property Tax Deduction — New Jersey homeowners age 65 or older, or disabled homeowners, who have been New Jersey residents for at least one year, own and occupy the home as of October 1 of the pretax year, file timely, and meet the income threshold; certain surviving spouses/civil union partners may also qualify.. Annual $250 deduction from real property taxes. Yes, file Form PTD and documentary proofs with the local assessor or tax collector; Form PD5 must be filed annually to maintain the deduction. Apply by Annual Form PD5 to maintain the deduction is due on or before March 1.. (Source: https://www.nj.gov/treasury/taxation/lpt/lpt-seniordeduction.shtml)
• $250 Veteran Property Tax Deduction — Honorably discharged active-duty veterans with U.S. Armed Forces service, or an un-remarried surviving spouse of a qualifying veteran or serviceperson, who are property owners and legal residents of New Jersey.. $250 may be deducted each year from taxes due on qualifying real or personal property. Yes, Form V.S.S. must be filed with the municipal tax assessor or collector. (Source: https://www.nj.gov/treasury/taxation/pdf/lpt/vetproptaxprogrambrochure.pdf)
• 100% Disabled Veteran Property Tax Exemption — Honorably discharged veterans with VA-certified active-duty service-connected permanent and total disability, or qualifying un-remarried surviving spouses, who are New Jersey permanent residents and own the property as their primary residence.. Full property tax exemption on the dwelling house and the lot on which it is situated. Yes, Claim Form D.V.S.S.E. must be filed with the municipal assessor. (Source: https://www.nj.gov/treasury/taxation/pdf/lpt/vetproptaxprogrambrochure.pdf)
• Active Military Service Property Tax Deferment — An active serviceperson deployed or mobilized for active service in time of war, for property owned solely by the serviceperson or with a spouse/civil union partner, with required military orders and discharge documentation if applicable.. Defers the property tax bill during qualifying deployment/mobilization; deferred taxes must be paid within 90 days after deployment/mobilization ends. Yes, Form AMSPTD and supporting military documentation are required. (Source: https://www.nj.gov/treasury/taxation/pdf/lpt/vetproptaxprogrambrochure.pdf)
• Senior Freeze (Property Tax Reimbursement) — For the 2025 application, homeowners age 65 or older by December 31, 2025, or actually receiving federal Social Security/Railroad Retirement disability benefits by that date, who meet home-ownership/residency, property-tax, and income-limit requirements.. Reimburses eligible senior citizens and disabled persons for property tax or mobile home park site fee increases on their principal residence, subject to program rules. Yes, through the combined Property Tax Relief application/Form PAS-1. Apply by 2026-11-02. (Source: https://www.nj.gov/treasury/taxation/ptr/)
• ANCHOR Property Tax Relief — For the 2025 benefit year, New Jersey residents who owned or rented their main home in New Jersey and met program income limits; homeowners with gross income up to $250,000 may qualify.. For 2025 homeowners: $1,500 if gross income is $150,000 or less; $1,000 if gross income is $150,001 to $250,000; total relief cannot exceed property taxes paid on the principal residence for the same year. Yes, unless the Division files automatically for an eligible resident; seniors and disability-benefit recipients use the combined PAS-1 application. Apply by 2026-11-02. (Source: https://www.nj.gov/treasury/taxation/anchor/)

How to Look Up Your Property Record in Union County

You can look up your property's official record at https://ucnj.org/board-of-taxation/. The Union County Board of Taxation’s official site links to an Assessment Records Search that lets users search by county, district/municipality, location, owner name, block/lot/qualifier, and view assessment record information.