Handbook for New Jersey Assessors - State

1 Handbook For New Jersey Assessors CHRIS CHRISTIE, Governor FORD M. SCUDDER, State Treasurer Issued by Property Administration Local Property Division of Taxation Department of the Treasury State of New Jersey Trenton, New Jersey Revised August 2017 2017 assessor s Handbook Updates Chapter 1 Certification by Assessors . Assessors Outside Activities. Responsibilities of the President of the County Board of Taxation. Qualifications of the County Tax Administrator. Administrative Duties. Chapter 2 Taxable Value. Personal Property. Chapter 3 Necessary Records. Continuing Education Forms/Requirements. CTA Revoked for Noncompliance with Continuing Education. Chapter 4 401. Constitutional and Statutory Authority. Ownerships Defined. Partial or Multi-Ownership and Prorated Deductions.

2 Death of a Property Tax Deduction Claimant/Recipient. Active Service in the United states Armed Forces. Site and Length of Wartime Service Peacekeeping Missions. Honorable Discharge. Ownership Change After October 1 Does Not Affect Entitlement. Property Tax Deferment for Active Wartime Military Service Personnel. (NEW) County and Municipal Governments, Property Use-Public v. Private. Liens on Leasehold Estates. (NEW) Appeals. (NEW) Caretaker Housing. (NEW-Following sections renumbered.) Appeals. Eligibility. Certification. Chapter 5 No Updates Chapter 6 Abstraction Method. (NEW) Anticipated Use. (NEW) Ground Rent Method. (NEW- Following sections renumbered.) Court Decision Excerpts on Valuation of Contaminated Property. The Non-Residential Development Fee (N-RDF). Moratorium Lifted Fee Re-imposed.

3 (NEW) Definitions. (NEW) Exempt from the N-RDF Fee. (NEW) Valuation and Calculation by assessor . (NEW) Fee Payments. (NEW) Appeals. (NEW) Guidelines. (NEW) Woodland Management Plan. Chapter 7 No Updates Chapter 8 Valuation and Assessment. (NEW) Listing and Filing the Assessment. (NEW) Billing. (NEW) Payment Due. (NEW) Appeals. (NEW) 806. Key Dates for Added and Omitted Assessments. (NEW) Chapter 9 No Updates Chapter 10 No Updates Chapter 11 Binding Effect of Final Judgments. 1110. How to Reference Court Decisions. Table of Contents Chapter 1 Introduction _____ 35 101. Local Government in New Jersey . _____ 35 Four Types of Local Government Units. _____ 35 County Government. _____ 35 Classification of Counties. _____ 35 Apportionment of County Costs. _____ 36 Municipal Government.

4 _____ 36 Classification of Municipalities. _____ 37 Five Types of Municipalities. _____ 37 Forms of Municipal Government. _____ 37 School Districts. _____ 41 Classification of School Districts. _____ 41 Apportionment of Regional School District Costs. _____ 43 Special Districts. _____ 44 Powers of Counties, Municipalities, School Districts, and Special Districts. _____ 44 102. Local Government Finances. _____ 45 Sources of Local Revenue in the United states . _____ 45 103. Sources of Local Revenue in New Jersey . _____ 45 New Jersey Property Tax Procedure. _____ 46 104. Legislative Limit on Municipal and County Budget Increases. _____ 47 Municipal Budget Caps. _____ 47 Certification by Assessors . _____ 48 County Budget Caps. _____ 50 Certification by County Tax Administrators. _____ 51 Tax Levy Caps.

5 _____ 52 105. The Position of assessor . _____ 52 General. _____ 52 Code of Ethics and Professional Behavior for Assessors . _____ 53 Only One assessor Position is Authorized for Each Municipality. _____ 54 Assessment - Pilot 54 Tax assessor Certificate Required. _____ 58 1 August 2017 Continuing Education. _____ 58 Office of assessor An Appointed Position. _____ 58 Length of Term of Office and Filling Vacancies. _____ 59 Tenure. _____ 60 Municipal Positions and Residency. _____ 60 Compensation. _____ 61 Tax assessor Certification Program. _____ 61 Administration of the Certification Program. _____ 61 Qualification for Admission to Certified Tax assessor ( ) Exam. _____ 62 Exam. _____ 62 Application for Admission to a Exam. _____ 63 Rutgers Training Courses. _____ 63 Issuance of a Tax assessor Certificate.

6 _____ 64 Removal of a Tax assessor Certificate. _____ 64 Removal from Office Non-Civil Service. _____ 64 Forfeiture of Office. _____ 65 Civil Service. _____ 65 Standardized Classifications for Assessing Position. _____ 65 Classification. _____ 65 Other Personnel Services. _____ 66 Removal Under Civil Service. _____ 66 Dual Titles for Assessors (Non-Civil Service, Civil Service). _____ 67 Assessors Responsibilities to the Citizens. _____ 67 Assessors Responsibilities to the Municipality. _____ 67 Assessors Responsibilities to the Director of the Division of Taxation. _____ 67 Assessors Responsibilities to the County Tax Administrator. _____ 68 Assessors to Notify County Tax Administrator When Assuming Office. _____ 68 Assessors to Notify County Tax Administrator When Terminating Position.

7 _____ 69 Assessors to Furnish County Tax Administrator with Schedule of Hours. _____ 69 106. Conflict of 70 Assessors Outside Activities. _____ 71 assessor Placing a Value on Property in which He/She has an Interest. _____ 72 107. Joint Municipal Tax assessor . _____ 72 Agreement of Conditions of Operation. _____ 72 Approval of Joint Agreement. _____ 73 2 August 2017 Apportionment of Costs. _____ 73 Personnel. _____ 73 Tenure Lost and Tenure Gained for Joint Municipal assessor . _____ 74 Records to be Maintained Separately. _____ 74 Termination of Joint Agreement. _____ 74 108. Interlocal Service Agreements, Shared Service Agreements, and Consolidated Service Agreements. _____ 75 Common Sense Shared Services Pilot Program Act. _____ 75 Pilot Program. _____ 75 Shared Service Agreements. _____ 76 Dismissal.

8 _____ 76 109. County Boards of Taxation. _____ 77 Composition of the Boards. _____ 77 Officers of the Board. _____ 77 Length of Terms of Offices. _____ 78 Salaries. _____ 78 Qualifications of Board Members. _____ 79 Responsibilities of the President of the County Board of Taxation. _____ 80 Qualifications of the County Tax 80 Responsibilities of the County Tax Administrator. _____ 81 Responsibilities of the Board. _____ 81 Administrative Duties. _____ 81 Appellate Duties. _____ 84 Conflicts of 84 Code of Ethics. _____ 86 Rules. _____ 86 The Open Public Meetings Act. _____ 86 Notice of Meetings Required. _____ 87 Statement of Adequate Notice. _____ 87 Meetings Are to be Open to the Public. _____ 87 Resolution Required For Closed Meeting. _____ 88 Minutes of Meetings to be Kept.

9 _____ 89 Notice of Regularly Scheduled Meetings to be Posted. _____ 89 Contents of the Schedule of Meetings. _____ 89 Schedules to be Made Available Upon Request. _____ 89 3 August 2017 110. The Tax Court of New Jersey . _____ 90 Operation of the Tax Court. _____ 90 Small Claims Division. _____ 91 Appeals from Decisions of the Tax Court. _____ 91 Composition of the Tax Court. _____ 91 Presiding Judge Appointed. _____ 91 Annual Report. _____ 92 Term of Office. _____ 92 Removal. _____ 92 Clerk Appointed. _____ 92 Chapter 2 Constitutional and Statutory Basis of Assessing _____ 95 201. The New Jersey Constitution. _____ 95 Constitutional Excerpts Re: Assessment. _____ 95 Section 1, Par. 1. Uniformity in Taxation; Farmland Assessment. _____ 95 Section 1, Par. 2. Exemptions. _____ 96 Section 1, Par.

10 3. Exemptions to Honorably Discharged Veterans. _____ 96 Section 1, Par. 4. Homestead Exemption for Persons Age 65 or Over. _____ 98 Section 1, Par. 5. Property Tax Credits. _____ 100 Section 1, Par. 6. Property Tax Exemptions Authorized in Areas in Need of Rehabilitation. _____ 100 Section 1, Par. 7. a. Distribution of Personal Income Tax Revenue. _____ 101 Section 1, Par. 7. b. _____ 101 Section 3, Par. 1. Clearance and Development of Blighted Areas; Exemption from Taxation. _____ 102 Constitutional Amendments. _____ 102 Constitutional Standards for Property Valuation. _____ 102 202. Property Tax Laws. _____ 103 Statutory Basis Real and Personal Property Valuation. _____ 103 Real Property Value Standards. _____ 104 True Value Market Value. _____ 104 Taxable Value. _____ 104 Farm Property Value Standards - Land.