Property taxes are calculated based on the assessed value of the property, multiplied by the tax rate. The assessed value is determined by the Tax Assessor. The tax rate is set and certified by the Union County Board of Taxation.
 

As a statutory officer of the State of New Jersey, the Tax Collector is obligated to follow all the State Statutes regarding property tax collection, including billing, due dates, interest on delinquent tax payments, reporting, and tax sale procedures. The Tax Collector has no statutory authority to reduce a tax or waive interest charges. 

As a convenience, the city of Union has installed a drop box located in the front door of the Municipal Building for Township payments. In order for payments to be credited the same day, they must be in the drop box before 4:30 PM of that business day. All payments may be made by cash, check, or money order, unless otherwise notified. 

Property taxes are due on February 1, May 1, August 1, and November 1. The Township does permit a 10 day grace period. The State of New Jersey does not permit postmarks as proof of payment. All payments must physically be in the Tax Office when the office gets close at 4:30 in order to be credited that day.