Monday - Friday
8:30 - 2:00

(973) 948-3520

133 Route 645
Sandyston, NJ  07826

Omitted & Assessment Information

The Added Assessment bill is for taxes on any new construction or improvements that have been completed which have not yet been assessed for taxation.

Additional assessments that through error, were not made at the proper time, may be placed on the tax rolls through the Omitted Assessment Laws. An Omitted Assessment can be made for the current year of discovery and one prior year. 

 “A structure is considered ‘completed’ when it is ready for the purpose for which it was intended. This does not mean that the structure actually must be in use; it does not have to have a certificate of occupancy; it is taxable when it is ready for use.”

  • This added bill is to be paid in addition to the original tax bills that were mailed out at the end of August.
  • Added bills are due in three installments (like regular tax bills), on November 1st, then February 1st and May 1st of the succeeding year.
  • The first added tax payment is due November 1. The last day to pay without penalty is November 10.
  • If you have a mortgage company escrowing for taxes, they may or may not pay this bill for you, depending upon your particular agreement with that company. Some mortgage companies will NOT pay added assessment bills, simply because they have not escrowed enough tax money from you to pay it.  You are advised to call your mortgage company to determine which of you should pay the three installments shown on the bill. The Tax Collector's office does not know which party will be responsible for this payment. A bill is mailed to both the homeowner and the mortgage company*, so that both parties are aware of the amounts due.

    *Providing that the mortgage company has made us aware of their relationship with you by sending us a "tax authorization letter", which tells us to send all bills to them directly. To see if your mortgage company was notified 

  • Added tax bills are prorated monthly, beginning from the first full month after the completion of work through December 2023.

  • If you disagree with the Added or Omitted Assessment that is placed on your property, you can appeal it to the Sussex County Board of Taxation prior to December 1.

  • If you have any questions regarding your assessed valuation amount, please contact the Tax Assessor, Kathy DeKorte at 973-948-3520 extension 202 or via email This email address is being protected from spambots. You need JavaScript enabled to view it..

Understanding the bill

Please take a moment to look over your bill. In the upper-left hand corner of the enclosed bill, you will see the heading "Building Desc.” and printed next to that heading is the abbreviated explanation of the improvement made to your property. Ex. "add'n", "siding", or "bsmt fin", etc. Below that is a section titled "ASSESSED VALUATION INFORMATION", which shows the total increase in your assessment for the next year. That is the amount that the taxes on this bill are based on - except in the case of a pro-rated amount.

The way pro-ration works: If the improvement made to your home was finished, for example, in July, the taxes due for 4th Qtr are based on 5 months (Aug-Dec), and not on the entire year. The pro-rated assessment is shown under TOTAL in the "Assessed Valuation Information" section.  The # of months of proration is shown as the last line under the heading "Explanation of Taxes".  You then multipy this by the applicable tax rate. If you have any questions regarding the computation of the tax billing for this assessment, please address them to the Tax Collector, Theresa Doyle at extension 202 or via email This email address is being protected from spambots. You need JavaScript enabled to view it..