Mayor's Message: Middlesex Borough Tax Assessment Office
Residents are always concerned with how their municipal taxes are derived and who is tasked with coming up with those numbers. In fact each year the biggest issue has always been about property taxes. Of the total property taxes for the Borough, the municipal tax rate is still under 10%. This represents a very small piece of the total pie for taxpayers.
The importance of providing and utilizing accurate data in the determination of valid property assessments becomes extremely important here. Since tax assessors are very well versed in real estate, such tools come in handy to determine market value of a property. Therefore all properties within the municipality will be assessed utilizing any combination of three types of valuation (of which real estate “comps” is one type). These “comps” are based on bona fide sales transactions in a free market based on the concept of Ad Valorem or value as driven by this free market. That is why assessed values will ultimately be used to calculate the tax rate and therefore our composite property tax.
It is important to understand that the various types of properties require different types of assessment to make sure these assessments are of fair market value and provide equal valuation as per the property type. For instance, farm assessment will not share the same value as raw land or a lot in which an existing house stands. The goal is to apply each type of valuation method to the type of property to yield a fair and equitable valuation across the board. Vacant land is appraised typically at a lower value than a comparable property with a structure or house on it. However, raw land with access to public services such as gas, water and sewers on the property will be assessed at a higher value. A tax assessor may feel that since this type of property has the potential to be developed may justify a higher assessment.
Enter the Tax Assessor
As you can see the role of tax assessor require much expertise and responsibility.
With the departure of our tax assessor, Mr. Tom Reilly who took retirement, we are grateful to find an equally committed, well rounded expert to fill his shoes. We welcome Ms. Dawn Guttschall who has provided an exemplary resume backed up by solid experience.
Her diverse experience includes her participation on the Somerset County Tax Board as the Deputy Tax Collector. She is currently a member of the Bridgewater Board of Adjustment.
As the part time Tax Assessor in Dunellen, she currently oversees their annual tax reassessment program. A significant advantage here is that she already has a good working relationship with the same firm who will be administering our revaluation next year. This was last done approximately 36 years ago. This is very important as it will engender the necessary communication to make this large Borough-wide task more manageable and efficient. I believe that Middlesex Borough is very fortunate to have her especially now for this impending event. Welcome to our community as we look forward to working with you. Her email is: taxassessor@middlesexboro-nj.gov.
Thank you,
Mayor John L. Madden