Local Taxes & Fees in New Jersey (2026)
7 rules on the books across New Jersey, 4 cities and counties. Select a rule to read the full details.
Severity: Few Restrictions · Light Restrictions · Some Restrictions · Significant Restrictions · Heavy Restrictions
Vacancy Tax
Proposed and adopted vacancy taxes on long-vacant residential units, including reporting requirements, exemption categories, and rates per assessed value.
Elizabeth
Significant RestrictionsElizabeth doesn't levy a formal vacancy tax, but Section 8.80.030 forces owners of vacant or foreclosing property to…
Read full rule →Jersey City
Significant RestrictionsJersey City has no formal vacancy tax; instead, Chapter 254's vacant-building registration fee escalates from $500 for…
Read full rule →Newark
Significant RestrictionsNewark has no formal "vacancy tax," but Chapter 2:10-1.4E imposes an escalating annual vacant-property registration fee…
Read full rule →Parking Tax
LAMC §21.50 parking-occupancy tax on commercial parking lots and garages (10%), including who collects, who pays, and what facilities are exempt.
Elizabeth
Some RestrictionsElizabeth imposes a 15 percent tax on fees for parking, garaging or storing motor vehicles, including valet and…
Read full rule →Jersey City
Some RestrictionsJersey City taxes commercial parking under Municipal Code § 304-2: a 15 percent general Parking Tax on every fee…
Read full rule →Newark
Some RestrictionsNewark imposes a 15% tax on fees paid to park, garage or store a motor vehicle under City Code § 10:22-3, on top of…
Read full rule →Trenton
Some RestrictionsTrenton imposes a 7% surcharge on every fee collected for parking, garaging or storing motor vehicles at public and…
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