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August 2022
Governor
State Treasurer
Issued by
Property Administration - Local Property
Division of Taxation - Department of the Treasury
State of New Jersey
Trenton, New Jersey Revised
August 2022
August 2022
August 2022
August 2022
August 2022
P.L. 2017, c.128 N.J.S.A. 54:1-2.1
Overview
The Property Taxpayers' Bill of Rights ensures that: 1.
All property taxpayers are accorded the basic rights of fair and equitable treatment under the State Constitution and laws of New Jersey;
2.
All property taxpayers receive the information and assistance they need to understand and meet their property tax responsibilities.
As a property taxpayer, you have the right to obtain information explained in simple, nontechnical terms about: Your responsibilities and rights as a property owner and property taxpayer; Your real property assessment and how it is determined and calculated;
Your right to appeal and how to appeal an assessment you believe is incorrect as to your property or as to another property in the same county and the time limits involved;
Your right, in the context of a property tax appeal, to view the property record card of other real property in the municipality.
You have the right to expect questions will be responded to within a reasonable amount of time.
You have the right to expect all notices you
receive will clearly identify the purpose of the communication and the proper procedure when responding.
Many Local Property Tax forms and publications
are available on the Division of Taxation's website at: www.state.nj.us/treasury/taxation/.
The Property Taxpayers' Bill of Rights must
be posted on the webpage of each county board of taxation and each municipality in the State having an internet webpage.
August 2022
August 2022
August 2022
August 2022
No updates.
No updates.
No updates.
407.05
A 100% totally and permanently disabled veteran who is a tenant shareholder in a cooperative or mutual housing corporation fulfills the ownership requirement.
412.02
Public Law 2021, chapter 17 reinstated the property tax exemption for non- profit hospitals with on -site for-profit medical providers and requires some hospitals to pay community service contributions. 510
Garden State Growth Zones Property Tax Exemption Program is modified as per Public Law 2021, chapter 232.
616.07
Land used for cannabis cultivation does not qualify for Farmland Assessment. No u pdates. No u pdates.
No updates.
No u pdates
August 2022
1105.10
Public Law 2021, chapter 136 permits County Tax Boards to hold virtual property tax appeal hearings. A taxpayer may elect to have their appeal decided solely on evidence submitted without attendance at the hearing.
1105.15
Binding Effect of Judgment (Freeze Act) does not include reassessments made under an ADP. 11
August 2022
Chapter 1
101.01 Four Types of Local Government Units. ____________________________________ 41
101.02 County Government. ___________________________________________________ 41
101.03 Classification of Counties. _______________________________________________ 41
101.04 Apportionment of County Costs. __________________________________________ 42
101.05 Municipal Government. _________________________________________________ 42
101.06 Classification of Municipalities. __________________________________________ 43
101.07 Five Types of Municipalities. ____________________________________________ 43
101.08 Forms of Municipal Government. _________________________________________ 43
101.09 School Districts. _______________________________________________________ 47
101.10 Classification of School Districts. _________________________________________ 47
101.11 Apportionment of Regional School District Costs. ____________________________ 49
101.12 Special Districts. ______________________________________________________ 50
101.13 Powers of Counties, Municipalities, School Districts, and Special Districts. _________ 50
102.01 Sources of Local Revenue in the United States. ______________________________ 51
103.01 New Jersey Property Tax Procedure. _______________________________________ 52
104.01 Municipal "Budget Caps." _______________________________________________ 53
104.02 Certification by Assessors. _______________________________________________ 54
104.03 County "Budget Caps." _________________________________________________ 56
104.04 Certification by County Tax Administrators. _________________________________ 57
104.05 Tax Levy Caps. _______________________________________________________ 57
105.01 General. _____________________________________________________________ 58
105.02 Code of Ethics and Professional Behavior for Assessors. _______________________ 59
105.03 Only One Assessor Position is Authorized for Each Municipality. ________________ 60
105.04 Assessment - Pilot Programs._____________________________________________ 60
105.05 Tax Assessor Certificate (CTA) Required. __________________________________ 63
105.06 Continuing Education. __________________________________________________ 64
105.07 Office of Assessor an Appointed Position. __________________________________ 64
105.08 Length of Term of Office and Filling Vacancies. _____________________________ 64
105.09 Tenure. ______________________________________________________________ 65
12
August 2022
105.10 Multiple Assessor Positions and Residency. _________________________________ 66
105.11 Compensation. ________________________________________________________ 66
105.12 Tax Assessor Certification Program. _______________________________________ 67
105.13 Administration of the Certification Program. ________________________________ 67
105.14 Qualification for Admission to Certified Tax Assessor (C.T.A.) Exam. ____________ 67
105.15 C.T.A. Exam. _________________________________________________________ 68
105.16 Admission to a C.T.A. Exam. ____________________________________________ 68
105.17 Rutgers Training Courses. _______________________________________________ 69
105.18 Issuance of a Tax Assessor Certificate. _____________________________________ 69
105.19 Removal of a Tax Assessor Certificate. _____________________________________ 69
105.20 Removal from Office Non-Civil Service. ___________________________________ 70
105.21 Forfeiture of Office. ____________________________________________________ 70
105.22 Civil Service. _________________________________________________________ 71
105.23 Standardized Classifications for Assessing Position. ___________________________ 71
105.24 Classification. ________________________________________________________ 71
105.25 Other Personnel Services. _______________________________________________ 72
105.26 Removal Under Civil Service. ____________________________________________ 72
105.27 Dual Titles for Assessors (Non-Civil Service, Civil Service). ____________________ 72
105.28 Assessors' Responsibilities to the Citizens. __________________________________ 74
105.29 Assessors' Responsibilities to the Municipality. ______________________________ 74
105.30 Assessors' Responsibilities to the Director of the Division of Taxation. ____________ 74
105.31 Assessors' Responsibilities to the County Tax Administrator. ___________________ 75
105.32Assessors to Notify County Tax Administrator When Assuming Office. ___________ 75
105.33Assessors to Notify County Tax Administrator When Terminating Position. ________ 75
105.34Assessors to Furnish County Tax Administrator with Schedule of Hours. ___________ 76
105.35Appointment Resolutions and Assessor Cards.________________________________ 76
106. Conflict of Interest.______________________________________________ 78
106.01 Assessors' Outside Activities. ____________________________________________ 78
106.02 Assessor Placing a Value on Property in which He/She has an Interest. ____________ 79
107. Joint Municipal Tax Assessor. ____________________________________ 79
107.01 Agreement of Conditions of Operation. _____________________________________ 79
107.02 Approval of Joint Agreement. ____________________________________________ 80
107.03 Apportionment of Costs. ________________________________________________ 80
107.04 Personnel. ____________________________________________________________ 80
107.05 Tenure Lost and Tenure Gained for Joint Municipal Assessor. ___________________ 81
107.06 Records to be Maintained Separately. ______________________________________ 81
107.07 Termination of Joint Agreement. __________________________________________ 81
13
August 2022
108.01 Common Sense Shared Services Pilot Program Act. ___________________________ 82
108.02 Pilot Program. ________________________________________________________ 83
108.03 Shared Service Agreements. _____________________________________________ 83
108.04 Dismissal. ____________________________________________________________ 83
109.01 Composition of the Boards. ______________________________________________ 84
109.02 Officers of the Board. __________________________________________________ 85
109.03 Length of Terms of Offices. ______________________________________________ 85
109.04 Salaries. _____________________________________________________________ 86
109.05 Qualifications of Board Members. _________________________________________ 86
109.06 Responsibilities of the President of the County Board of Taxation. _______________ 87
109.07 Qualifications of the County Tax Administrator.______________________________ 87
109.08 Responsibilities of the County Tax Administrator. ____________________________ 88
109.09 Responsibilities of the Board. ____________________________________________ 88
109.10 Administrative Duties. __________________________________________________ 88
109.11 Appellate Duties. ______________________________________________________ 91
109.12 Conflicts of Interest.____________________________________________________ 91
109.13 Code of Ethics. ________________________________________________________ 93
109.14 Rules. _______________________________________________________________ 93
109.15 The Open Public Meetings Act. ___________________________________________ 93
109.16 Notice of Meetings Required. ____________________________________________ 94
109.17 Statement of Adequate Notice. ___________________________________________ 94
109.18 Meetings are to be Open to the Public. _____________________________________ 94
109.19 Resolution Required For Closed Meeting. ___________________________________ 95
109.20 Minutes of Meetings to be Kept. __________________________________________ 95
109.21 Notice of Regularly Scheduled Meetings to be Posted. _________________________ 96
109.22 Contents of the Schedule of Meetings. _____________________________________ 96
109.23 Schedules to be Made Available Upon Request. ______________________________ 96
110.01 Operation of the Tax Court. ______________________________________________ 97
110.02 Small Claims Division. _________________________________________________ 97
110.03 Appeals from Decisions of the Tax Court. ___________________________________ 98
110.04 Composition of the Tax Court. ___________________________________________ 98
110.05 Presiding Judge Appointed. ______________________________________________ 98
110.06 Annual Report. ________________________________________________________ 99
14
August 2022
110.07 Term of Office. _______________________________________________________ 99
110.08 Removal. ____________________________________________________________ 99
110.09 Clerk Appointed. ______________________________________________________ 99
Chapter 2 Constitutional and Statutory Basis of Assessing 101
201. The New Jersey Constitution. ____________________________________ 101
201.01 Constitutional Excerpts Re: Assessment. __________________________________ 101
201.02 Section 1, Par. 1. Uniformity in Taxation; Farmland Assessment. _______________ 101
201.03 Section 1, Par. 2. Exemptions. ___________________________________________ 102
201.04 Section 1, Par. 3. Exemptions to Honorably Discharged Veterans. _______________ 102
201.05 Section 1, Par. 4. Homestead Exemption for Persons Age 65 or Over. ____________ 104
201.06 Section 1, Par. 5. Property Tax Credits. ____________________________________ 106
201.07Section 1, Par. 6. Property Tax Exemptions Authorized in Areas in Need of
Rehabilitation. ________________________________________________________ 107
201.08 Section 1, Par. 7. a. Distribution of Personal Income Tax Revenue. ______________ 107
201.09 Section 1, Par. 7. b. ___________________________________________________ 107
201.10Section 3, Par. 1. Clearance and Development of Blighted Areas; Exemption from Taxation. ____________________________________________________________ 108
201.11 Constitutional Amendments. ____________________________________________ 108
201.12 Constitutional Standards for Property Valuation. ____________________________ 109
202. Property Tax Laws. ____________________________________________ 109
202.01 Statutory Basis Real and Personal Property Valuation. ________________________ 110
202.02 Real Property Value Standards. __________________________________________ 110
202.03 True Value i.e. Market Value. ___________________________________________ 110
202.04 Taxable Value. _______________________________________________________ 111
202.05 Farm Property Value Standards - Land. ____________________________________ 112
202.06 Farm Property Value Standards - Structures. ________________________________ 112
202.07 Personal Property Value Standards - True Value. ____________________________ 113
202.08 Personal Property Value Standards - Taxable Value. _________________________ 113
203. Property Types Defined. ________________________________________ 113
203.01 Real Estate/Real Property. ______________________________________________ 113
203.02 Personal Property. ____________________________________________________ 114
203.03Three-Pronged Test - Real vs. Personal, Real Property Liability for Taxation. ______ 115
203.04 Outdoor Advertising Sign, (Bill Board) Structure - Real Property. ______________ 116
203.05 Storage Tanks. _______________________________________________________ 116
203.06 Personal Property Subject to and Liability for Taxation. _______________________ 116
203.07 Business Retention Act. ________________________________________________ 117
15
August 2022
206.01 Session Laws.________________________________________________________ 119
206.02 Revised Statutes of New Jersey, 1937. ____________________________________ 120
206.03 New Jersey Statutes Annotated. __________________________________________ 120
206.04 Other Commercial Sources. _____________________________________________ 120
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[PDF] 2019 Revised Assessors Handbook - NJgov