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Handbook For New Jersey Assessors PHIL MURPHY, Governor ELIZABETH MAHER MUOIO, State Treasurer Issued by Property Administration – Local Property Division of Taxation – Department of the Treasury State of New Jersey Trenton, New Jersey Revised April 2021 April 2021 April 2021 April 2021 April 2021 New Jersey Property Taxpayers’ Bill of Rights 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. Services to Property Taxpayers 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. Responsiveness You have the right to expect questions will be responded to within a reasonable amount of time. Statements and Notices You have the right to expect all notices you receive will clearly identify the purpose of the communication and the proper procedure when responding. For More Information Many Local Property Tax forms and publications are available on the Division of Taxation’s website at: www.state.nj.us/treasury/taxation/. Required Website Posting 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. April 2021 April 2021 April 2021 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. Chapter 3 No updates. Chapter 4 402.04 Ownerships Defined, Continuing Care Retirement Communities. 405.06 Modified as per Public Law 2019, chapter 413 because active service “in time of war” is no longer required 405.07 Modified as per Public Law 2019, chapter 413 because active service “in time of 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 5 No updates. Chapter 6 607.01 added “Instructions for plotting the description of a parcel of land.” 608.05 added “Tax Maps: Urban, Suburban, and Rural Areas.” 610.05 added “Illustration of Flood Plains Area Designation.” Chapter 7 No updates. April 2021 Chapter 8 No updates. Chapter 9 903.02 added definition “District wide Reassessment.” Chapter 10 No updates Chapter 11 No updates. April 2021 Table of Contents Chapter 1 Introduction ___________________________43 101. Local Government in New Jersey. _________________________________ 43 101.01 Four Types of Local Government Units. ____________________________________ 43 101.02 County Government. ___________________________________________________ 43 101.03 Classification of Counties. _______________________________________________ 43 101.04 Apportionment of County Costs. __________________________________________ 44 101.05 Municipal Government. _________________________________________________ 44 101.06 Classification of Municipalities. __________________________________________ 45 101.07 Five Types of Municipalities. ____________________________________________ 45 101.08 Forms of Municipal Government. _________________________________________ 45 101.09 School Districts. _______________________________________________________ 49 101.10 Classification of School Districts. _________________________________________ 49 101.11 Apportionment of Regional School District Costs. ____________________________ 51 101.12 Special Districts. ______________________________________________________ 52 101.13 Powers of Counties, Municipalities, School Districts, and Special Districts. _________ 52 102. Local Government Finances. _____________________________________ 53 102.01 Sources of Local Revenue in the United States. ______________________________ 53 103. Sources of Local Revenue in New Jersey. ___________________________ 53 103.01 New Jersey Property Tax Procedure. _______________________________________ 54 104. Legislative Limit on Municipal and County Budget Increases. _________ 55 104.01 Municipal “Budget Caps.” _______________________________________________ 55 104.02 Certification by Assessors. _______________________________________________ 56 104.03 County “Budget Caps.” _________________________________________________ 58 104.04 Certification by County Tax Administrators. _________________________________ 59 104.05 Tax Levy Caps. _______________________________________________________ 59 105. The Position of Assessor. _________________________________________ 60 105.01 General. _____________________________________________________________ 60 105.02 Code of Ethics and Professional Behavior for Assessors. _______________________ 61 105.03 Only One Assessor Position is Authorized for Each Municipality. ________________ 62 105.04 Assessment - Pilot Programs._____________________________________________ 62 105.05 Tax Assessor Certificate (CTA) Required. __________________________________ 65 105.06 Continuing Education. __________________________________________________ 66 105.07 Office of Assessor An Appointed Position. __________________________________ 66 11 April 2021 105.08 Length of Term of Office and Filling Vacancies. _____________________________ 66 105.09 Tenure. ______________________________________________________________ 67 105.10 Municipal Positions and Residency. _______________________________________ 68 105.11 Compensation. ________________________________________________________ 68 105.12 Tax Assessor Certification Program. _______________________________________ 69 105.13 Administration of the Certification Program. ________________________________ 69 105.14 Qualification for Admission to Certified Tax Assessor (C.T.A.) Exam. ____________ 69 105.15 C.T.A. Exam. _________________________________________________________ 70 105.16 Admission to a C.T.A. Exam. ____________________________________________ 70 105.17 Rutgers Training Courses. _______________________________________________ 71 105.18 Issuance of a Tax Assessor Certificate. _____________________________________ 71 105.19 Removal of a Tax Assessor Certificate. _____________________________________ 71 105.20 Removal from Office Non-Civil Service. ___________________________________ 72 105.21 Forfeiture of Office. ____________________________________________________ 72 105.22 Civil Service. _________________________________________________________ 73 105.23 Standardized Classifications for Assessing Position. ___________________________ 73 105.24 Classification. ________________________________________________________ 73 105.25 Other Personnel Services. _______________________________________________ 74 105.26 Removal Under Civil Service. ____________________________________________ 74 105.27 Dual Titles for Assessors (Non-Civil Service, Civil Service). ____________________ 74 105.28 Assessors’ Responsibilities to the Citizens. __________________________________ 75 105.29 Assessors’ Responsibilities to the Municipality. ______________________________ 76 105.30 Assessors’ Responsibilities to the Director of the Division of Taxation. ____________ 76 105.31 Assessors’ Responsibilities to the County Tax Administrator. ___________________ 77 105.32 Assessors to Notify County Tax Administrator When Assuming Office. ___________ 77 105.33 Assessors to Notify County Tax Administrator When Terminating Position. ________ 77 105.34 Assessors to Furnish County Tax Administrator with Schedule of Hours. ___________ 78 105.35 Appointment Resolutions and Assessor Cards.________________________________ 78 106. Conflict of Interest.______________________________________________ 80 106.01 Assessors’ Outside Activities. ____________________________________________ 80 106.02 Assessor Placing a Value on Property in which He/She has an Interest. ____________ 81 107. Joint Municipal Tax Assessor. ____________________________________ 81 107.01 Agreement of Conditions of Operation. _____________________________________ 81 107.02 Approval of Joint Agreement. ____________________________________________ 82 107.03 Apportionment of Costs. ________________________________________________ 82 107.04 Personnel. ____________________________________________________________ 82 107.05 Tenure Lost and Tenure Gained for Joint Municipal Assessor. ___________________ 83 12 April 2021 107.06 Records to be Maintained Separately. ______________________________________ 83 107.07 Termination of Joint Agreement. __________________________________________ 83 108. Interlocal Service Agreements*, Shared Service Agreements, and Consolidated Service Agreements. _________________________________ 84 108.01 Common Sense Shared Services Pilot Program Act. ___________________________ 84 108.02 Pilot Program. ________________________________________________________
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