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HandbookForNew Jersey AssessorsPHIL MURPHY, GovernorELIZABETH MAHER MUOIO, State TreasurerIssued byProperty Administration – Local PropertyDivision of Taxation – Department of the TreasuryState of New JerseyTrenton, New JerseyRevisedApril 2021April 2021
April 2021
April 2021
April 2021
New Jersey Property Taxpayers’ Bill of RightsP.L. 2017, c.128 N.J.S.A. 54:1-2.1OverviewThe Property Taxpayers’ Bill of Rights ensures that:1. All property taxpayers are accorded the basic rights of fair andequitable treatment under the State Constitution and laws of NewJersey;2. All property taxpayers receive the information and assistance theyneed to understand and meet their property tax responsibilities.Services to Property TaxpayersAs a property taxpayer, you have the right to obtain information explainedin simple, nontechnical terms about: Your responsibilities and rights as a property owner and propertytaxpayer; Your real property assessment and how it is determined andcalculated; Your right to appeal and how to appeal an assessment you believeis incorrect as to your property or as to another property in thesame county and the time limits involved; Your right, in the context of a property tax appeal, to view theproperty record card of other real property in the municipality.Responsiveness You have the right to expect questions will be respondedto within a reasonable amount of time.Statements and Notices You have the right to expect all notices youreceive will clearly identify the purpose of the communication and theproper procedure when responding.For More Information Many Local Property Tax forms and publicationsare available on the Division of Taxation’s website at:www.state.nj.us/treasury/taxation/.Required Website Posting The Property Taxpayers’ Bill of Rights mustbe posted on the webpage of each county board of taxation and eachmunicipality in the State having an internet webpage.April 2021
April 2021
April 2021
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2020 Assessors’ Handbook UpdatesChapter 1No updates.Chapter 2201.04NJ Constitution, Article VIII, Section 1, Par. 3. Amended effectiveDecember 5, 2019, Exemptions to Honorably Discharged Veterans.Chapter 3No updates.Chapter 4402.04Ownerships Defined, Continuing Care Retirement Communities.405.06Modified as per Public Law 2019, chapter 413 because active service “in timeof war” is no longer required405.07 Modified as per Public Law 2019, chapter 413 because active service “in timeof war” is no longer required.405.09 Eligible Ownership for residents of Continuing Care Retirement Communities.407.02 E-benefits web portal for VA Benefits information.407.03 Revision of Form DVSSE due to the veteran’s confidential health information.Chapter 5No updates.Chapter 6607.01added “Instructions for plotting the description of a parcel of land.”608.05added “Tax Maps: Urban, Suburban, and Rural Areas.”610.05added “Illustration of Flood Plains Area Designation.”Chapter 7No updates.April 2021
Chapter 8No updates.Chapter 9903.02added definition “District wide Reassessment.”Chapter 10No updatesChapter 11No updates.April 2021
Table of ContentsChapter 1101.Introduction43Local Government in New Jersey. 43101.01Four Types of Local Government Units. 43101.02County Government. 43101.03Classification of Counties. 43101.04Apportionment of County Costs. 44101.05Municipal Government. 44101.06Classification of Municipalities. 45101.07Five Types of Municipalities. 45101.08Forms of Municipal Government. 45101.09School Districts. 49101.10Classification of School Districts. 49101.11Apportionment of Regional School District Costs. 51101.12Special Districts. 52101.13Powers of Counties, Municipalities, School Districts, and Special Districts. 52102.102.01103.103.01104.Local Government Finances. 53Sources of Local Revenue in the United States. 53Sources of Local Revenue in New Jersey. 53New Jersey Property Tax Procedure. 54Legislative Limit on Municipal and County Budget Increases. 55104.01Municipal “Budget Caps.” 55104.02Certification by Assessors. 56104.03County “Budget Caps.” 58104.04Certification by County Tax Administrators. 59104.05Tax Levy Caps. 59105.The Position of Assessor. 60105.01General. 60105.02Code of Ethics and Professional Behavior for Assessors. 61105.03Only One Assessor Position is Authorized for Each Municipality. 62105.04Assessment - Pilot Programs. 62105.05Tax Assessor Certificate (CTA) Required. 65105.06Continuing Education. 66105.07Office of Assessor An Appointed Position. 6611April 2021
105.08Length of Term of Office and Filling Vacancies. 66105.09Tenure. 67105.10Municipal Positions and Residency. 68105.11Compensation. 68105.12Tax Assessor Certification Program. 69105.13Administration of the Certification Program. 69105.14Qualification for Admission to Certified Tax Assessor (C.T.A.) Exam. 69105.15C.T.A. Exam. 70105.16Admission to a C.T.A. Exam. 70105.17Rutgers Training Courses. 71105.18Issuance of a Tax Assessor Certificate. 71105.19Removal of a Tax Assessor Certificate. 71105.20Removal from Office Non-Civil Service. 72105.21Forfeiture of Office. 72105.22Civil Service. 73105.23Standardized Classifications for Assessing Position. 73105.24Classification. 73105.25Other Personnel Services. 74105.26Removal Under Civil Service. 74105.27Dual Titles for Assessors (Non-Civil Service, Civil Service). 74105.28Assessors’ Responsibilities to the Citizens. 75105.29Assessors’ Responsibilities to the Municipality. 76105.30Assessors’ Responsibilities to the Director of the Division of Taxation. 76105.31Assessors’ Responsibilities to the County Tax Administrator. 77105.32Assessors to Notify County Tax Administrator When Assuming Office. 77105.33Assessors to Notify County Tax Administrator When Terminating Position. 77105.34Assessors to Furnish County Tax Administrator with Schedule of Hours. 78105.35Appointment Resolutions and Assessor Cards. 78106.Conflict of Interest. 80106.01Assessors’ Outside Activities. 80106.02Assessor Placing a Value on Property in which He/She has an Interest. 81107.Joint Municipal Tax Assessor. 81107.01Agreement of Conditions of Operation. 81107.02Approval of Joint Agreement. 82107.03Apportionment of Costs. 82107.04Personnel. 82107.05Tenure Lost and Tenure Gained for Joint Municipal Assessor. 8312April 2021
107.06Records to be Maintained Separately. 83107.07Termination of Joint Agreement. reements,andConsolidated Service Agreements. 84108.01Common Sense Shared Services Pilot Program Act. 84108.02Pilot Program. 85108.03Shared Service Agreements. 85108.04Dismissal. 85109.County Boards of Taxation. 86109.01Composition of the Boards. 86109.02Officers of the Board. 87109.03Length of Terms of Offices. 87109.04Salaries. 88109.05Qualifications of Board Members. 88109.06Responsibilities of the President of the County Board of Taxation. 89109.07Qualifications of the County Tax Administrator. 89109.08Responsibilities of the County Tax Administrator. 90109.09Responsibilities of the Board. 90109.10Administrative Duties. 90109.11Appellate Duties. 93109.12Conflicts of Interest. 93109.13Code of Ethics. 95109.14Rules. 95109.15The Open Public Meetings Act. 95109.16Notice of Meetings Required. 96109.17Statement of Adequate Notice. 96109.18Meetings Are to be Open to the Public. 96109.19Resolution Required For Closed Meeting. 97109.20Minutes of Meetings to be Kept. 97109.21Notice of Regularly Scheduled Meetings to be Posted. 98109.22Contents of the Schedule of Meetings. 98109.23Schedules to be Made Available Upon Request. 98110.The Tax Court of New Jersey. 99110.01Operation of the Tax Court. 99110.02Small Claims Division. 99110.03Appeals from Decisions of the Tax Court. 10013April 2021
110.04Composition of the Tax Court. 100110.05Presiding Judge Appointed. 100110.06Annual Report. 101110.07Term of Office. 101110.08Removal. 101110.09Clerk Appointed. 101Chapter 2201.Constitutional and Statutory Basis of Assessing 103The New Jersey Constitution. 103201.01Constitutional Excerpts Re: Assessment. 103201.02Section 1, Par. 1. Uniformity in Taxation; Farmland Assessment. 103201.03Section 1, Par. 2. Exemptions. 104201.04Section 1, Par. 3. Exemptions to Honorably Discharged Veterans. 104201.05Section 1, Par. 4. Homestead Exemption for Persons Age 65 or Over. 106201.06Section 1, Par. 5. Property Tax Credits. 108201.07Section 1, Par. 6. Property Tax Exemptions in Areas in Need of Rehabilitation. 109201.08Section 1, Par. 7. a. Distribution of Personal Income Tax Revenue. 109201.09Section 1, Par. 7. b. 109201.10Section 3, Par. 1. Clearance and Development of Blighted Areas; Tax Exemption. 110201.11Constitutional Amendments. 110201.12Constitutional Standards for Property Valuation. 111202.Property Tax Laws. 111202.01Statutory Basis Real and Personal Property Valuation. 112202.02Real Property Value Standards. 112202.03True Value i.e. Market Value. 112202.04Taxable Value. 113202.05Farm Property Value Standards - Land. 114202.06Farm Property Value Standards - Structures. 114202.07Personal Property Value Standards – True Value. 115202.08Personal Property Value Standards – Taxable Value. 115203.Property Types Defined. 115203.01Real Estate/Real Property. 115203.02Personal Property. 116203.03Three-Pronged Test – Real vs. Personal, Real Property Liability for Taxation. 117203.04Outdoor Advertising Sign, (Bill Board) Structure – Real Property. 118203.05Storage Tanks. 118203.06Personal Property Subject to and Liability for Taxation. 11814April 2021
203.07Business Retention Act. 119204.Property Not Subject To Taxation. 119205.Property Subject To Taxation Under Special Conditions. 120206.Legal Sources. 121206.01Session Laws. 121206.02Revised Statutes of New Jersey, 1937. 122206.03New Jersey Statutes Annotated. 122206.04Other Commercial Sources. 122206.05Assessors’ Law Manual. 123206.06New Jersey Administrative Code. 123206.07Title 18 Department of the Treasury – Taxation. 123207.The Path of Legislation in New Jersey. 124207.01Bill Drafting. 124207.02Introduction of the Bill. 125207.03Committee Reference and Action. 125207.04Second and Third Reading. 125207.05House Vote. 125207.06Governor’s Action. 126207.07Law. 126208.How to Reference Court Decisions. 126Chapter 3 The Assessor’s Office 129301.Responsibilities of the Assessor. 129302.Organization of Staff and Work Assignments. 129302.01Organization and Size of Staff. 129302.02Lines of Authority. 130302.03Final Authority. 130302.04Types of Organization. 130302.05Functional Organization. 130302.06Geographical Organization. 130303.Office Records. 131303.01Necessary Records. 131303.02Public Records. 135303.03Copies of Records; Fees; Special Service Charges. 13515April 2021
303.04Initial and Further Statements. 136303.05Tax List, Added Assessment List and Omitted Assessment List. 136303.06SR-1A Forms. 137303.07Property Record Cards. 137303.08Other Documents. 138303.09Government Records Council. 138303.10Electronic File Assessment Records formerly Computer-Taped Assessment Records. 138303.11Filing Systems. 138303.12Retention of Records. 139303.13Records Retention Schedules. 139304.Office Equipment and Space. 140305.Relations with the General Public. 141305.01Personal Contact. 141305.02Correspondence. 141305.03News Releases. 141306.Relations With Other Public Officials. 143307.Public Agencies Which Assist the Assessor. 143307.01Division of Taxation. 143307.02Property Administration, Local Property Branch. 144307.03County Boards of Taxation. 145307.04Rutgers University Center for Government Services. 145308.New Jersey Assessors’ Continuing Education Program. 146308.01Requirements and Procedures. 146308.02Continuing Education Course Topics. 148308.03Continuing Education Forms/Requirements. 150308.04Required Additional Continuing Education for Demonstration Program Counties. 152308.05Required Additional Continuing Education Regarding Farmland Assessment. 153308.06CTA Revoked for Noncompliance with Continuing Education Requirements. 154309.Associations. 154309.01International Association of Assessing Officers. 155309.02Association of Municipal Assessors of New Jersey. 155309.03County Associations of Assessors. 156309.04Association of County Tax Boards of New Jersey. 156309.05New Jersey State League of Municipalities. 15616April 2021
310.Useful Publications. 157310.01Real Property Appraisal Manual for New Jersey Assessors. 157310.02Handbook for New Jersey Assessors. 157310.03Property Administration Work Calendar for Assessors, Collectors and Treasurers. 157310.04County Tax Board Handbook. 157310.05MOD-IV Handbook. 157310.06New Jersey State Tax News. 157310.07Annual Report. 157311.The Assessor’s Calendar. 158312.Assessment Lists. 159312.01Tax Lists – Regular. 159312.02Maintaining and Changing Tax Lists. 159312.03Form and Content of Real Property Tax Lists. 160312.04Form and Content of Personal Property used in Business Assessment List. 164312.05Assessor’s Affidavit. 167312.06Filing the Assessment Lists. 167312.07Extending the Tax. 168312.08Exempt Property List. 169312.09Form and Content of the Exempt Property List. 169312.10Filing the Exempt Property List. 170312.11Added Assessment List. 170312.12Form and Content of the Added Assessment List. 171312.13Filing the Added Assessment List. 174312.14Omitted Property Assessment List. 175312.15Form and Content of the Omitted Property Assessment List. 175312.16Filing the Omitted Property Assessment List. 175313.The Table of Aggregates. 175313.01Form and Content of the Table of Aggregates. 176313.02Disposition of the Tables of Aggregates. 176313.03The Abstract of Ratables. 176Chapter 4Tax Deductions and Exemptions 177401.Constitutional and Statutory Authority. 177402.Deduction-Senior Citizens, Disabled Persons, Surviving Spouses. 179402.01Eligibility. 179402.02Citizenship. 18017April 2021
402.03Property Ownership. 180402.04Ownerships Defined. 181402.05Trusts. 185402.06Trusts on the Tax List. 187402.07Partial or Multi-Ownership and Prorated Deductions. 188402.08Ineligible Ownership. 189402.09Residence. 189402.10Income. 192402.11Definitions. 192402.12Timely Application - No Retroactive Claims; Personal Deduction. 194402.13Age. 195402.14Permanent and Total Disability. 196402.15Surviving Spouse. 197402.16Aggregate Real Property Tax Deduction Limited. 197403.Applying for Real Property Tax Deduction. 199403.01Application Claim Forms Used. 199403.02Municipality Supplies Claim Forms; Reproducible; Cost State Reimbursed. 200403.03Filing Claim Forms; Under Oath. 200403.04Accepting Claim Forms. 201403.05Processing Claim Forms. 201403.06Continuing Deduction. 202403.07Post-Tax Year Income Statement Required. 202403.08Post-Tax Year Income Statement Filing Deadline Extended. 202403.09Disallowing Claim Forms. 203403.10Change in Ownership or Residence; Tax Liability Proration, Lien. 204403.11Death of a Property Tax Deduction Claimant/Recipient. 205403.12Appeals. 206404.Tax Deduction Applied to Added and Omitted Assessments. 207404.01Added Assessments. 207404.02Omitted Assessments. 207405.Deduction - Veterans, Veterans’ and Servicepersons’ Surviving Spouses. 208405.01Eligibility. 208405.02Citizenship. 208405.03Residence in New Jersey. 209405.04Active Service in the United States Armed Forces. 210405.05Ineligible Service. 21218April 2021
405.06Active Wartime Service. 215405.07Peacekeeping Missions and Operations- Direct Support v. Support For the 250Deduction. 216405.08Honorable Discharge. 217405.09Property Tax Deduction- Eligible/Ineligible Ownership. 219Eligible Ownership. 219405.10Ownership Change After October 1 Does Not Affect Entitlement. 220405.11Death of Veteran Deduction Recipient. 222405.12Timely Application - No Retroactive Claims. 222405.13Eligibility of Surviving Spouses of Veterans and Servicepersons. 223405.14Surviving Spouse Defined. 224405.15Surviving Spouses Who are Veterans. 225405.16Ineligible Surviving Spouses - Surviving Spouses of Non-Resident Veterans andServicepersons. 225405.17Aggregate Veteran’s Property Tax Deduction. 225405.18Continuing Deduction. 226406.406.01Applying for Veteran Property Tax Deduction. 227Application Claim Form Used, Municipality Supplies Claim Forms; Reproducible; CostState Reimbursed. 227406.02Filing Claim Forms - No Retroactive Applications. 227406.03Overpayment Refunded. 228406.04Accepting Claim Forms. 228406.05Processing Claim Forms. 228406.06Disposition of Claim Forms. 228406.07Proofs - Veteran. 229406.08Proofs - Surviving Spouse of a Veteran or Serviceperson. 234406.09Appeals. 234406.10Tax Deduction Applied to Added or Omitted Assessment. 235406.11Property Tax Deferment for Active Wartime Military Service Personnel. 235407.Exemption - Disabled Veterans, Surviving Spouses of Disabled Veterans andSurviving Spouses of Servicepersons. 236407.01Eligibility. 237407.02Changes to Veterans Administration Documentation Procedure. 238407.03Disability. 248407.04Posthumous Disability Ratings. 249407.05Property Ownership and Occupancy. 24919April 2021
407.06Exemption Prorated. 253407.07Curtilage. 253407.08Exemption After Tax List is Filed. 254407.09Ownership or Occupancy Change. 254407.10Surviving Spouses. 255407.11Statute Broadened. 256407.12Posthumous Disability Ratings. 256407.13For Surviving Spouses of Deceased Servicepersons the Following Must be Documented.256407.14Ownership Exception for Surviving Spouse of a Serviceperson. 257407.15Municipality supplies D.V.S.S.E. Claim Forms; Reproducible. 257407.16Filing and Disposition of
April 2021 2020 Assessors' Handbook Updates Chapter 1 No updates. Chapter 2 201.04 NJ Constitution, Article VIII, Section 1, Par. 3. Amended effective December 5, 2019, Exemptions to Honorably Discharged Veterans.
