Chapter III

TEE ASSESSOR’S OFFICE

301. Responsibilities of the Assessor

301.1 The assessor’s duties may be divided into these major functions:

(1) Discovery and location of all real property and certain personal property used

in business in the taxing district.

(2) Listing and description of property in a systematic, convenient manner.

(3) Determination of taxability based on a wide variety of tax exemption and tax

deduction statutes.

(4) Valuation of property through an appraisal of each property and an assessment

based on that appraised value.

(5) Tax equalization responsibilities via district revaluation programs and for

purposes of distributing State Aid to schools.

(6) Defense of assessments upon appeal.

The a.ssessor, in his work of discovering, describing, and valuing all taxable property,

takes the first step in raising the bulk of the funds necessary to finance local

government in New Jersey.

302. Organization of Staff and Work Assignments

302.1 Organization and Size of Staff. Staff should be well organized and of a sufficient

size to allow delegation of work where appropriate to employee skills, experience and

qualifications.

302.2 Lines of Authority. Lines of authority and responsibility’ should be clearly defined.

Staff members should know who they’re are expected to supervise and to whom they

report.

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302.3 Final Authority. Final accountability for all assessment responsibilities in a

municipality is with the assessor. Where deputy assessors are appointed, the assessor

is to oversee their work as well as that of all subordinate employees.

302.4 Types of Organization. The organization of an assessor’s office often depends on

the size and characteristics of the taxing district. Two types commonly used in

assessors’ offices are organization by function and by geography.

302.41 Functional Organization. A functional organization is divided according

to the type of work performed. For example, in a small district, one

person might make all field inspections, another complete all office

clerical work, while a third might determine taxability arid defend appeals.

Advantages of such a plan are that staff members become expert in their

area and all properties are treated alike. A disadvantage is that none of the

staff may be familiar with the assessment process in its entirety. Also, in

large taxing districts, functional organization may be cumbersome because

of the traveling required of each field employee.

302.42 Geographical Organization. In a geographic organization, the taxing

district is divided into sectors by location. Each staff member makes field

inspections, appraises properties, completes office clerical work,

determines properties’ taxability, and defends appeals for his own sector.

The advantage is that each member works with a sector’s properties from

the beginning to the end of the assessment process. Travel and expense

may be reduced. A disadvantage is the difficulty in obtaining equal

treatment for properties among the various sectors of the taxing district

because of individual judgments in applying assessment standards.

Another disadvantage of geographic organization is that staff members

may not attain a level of expertise, since they perform so many duties.

Probably, some form of functional organization will be most useful. A

geographic organization should be used sparingly and with care due to the

problem of achieving equity, although it may be necessary when a large

number of properties are involved. Regardless of the organizational form,

III - 2

the assessor should be aware of the difficulties of obtaining equalization

throughout his taxing district and take steps to overcome them.

303. Office Records

303.1 Good records are essential for the assessor to be able to locate, describe, and value

properties in the taxing district.

303.2 Necessary Records. The following records should be found in every assessor’s

office:

(1) Tax maps;

(2) Land value maps;

(3) Land capability maps;

(4) Abstracts of deeds;

(5) Real property record cards;

(6) Personal property used in business tax returns, Forms PT-lO and PT1O.l;

(7) Claims for tax deductions and exemptions:

(a) Senior citizens, disabled persons and surviving spouses, Form PTD;

(b) Veterans and surviving spouses of veterans, Form V.S,S.;

(c) Disabled veterans and surviving spouses of disabled veterans, Form

D.V.S.S.E.;

(d) Blast or radiation fallout shelters, Form F.S. 1;

(e) Initial statements and Further statements, Forms I.S. and F.S.;

(f) Farmland assessment applications and Woodland data, Forms FA-l

and WD-l;

(8) Exempt Property Lists;

(9) Assessment Lists;

(10) Added Assessment Lists;

(11) Omitted Assessment Lists;

ITTill —

(12) Omitted-Added Assessment Lists;

(13) Sales ratio data.

Public Records. Under the “Right To Know Law,” any records required by law to be

made, maintained or kept on file are “public records.” Agencies, departments or

officials required by statute to maintain such public records are “custodians” of the

records. Public records must be made available by the custodian for public inspection

and duplication for a fee, subject only to reasonable controls as to time, place,

copying, etc.

303.31 Public Records; Copies; Fees. Every citizen of this State has the right,

during regular business hours, under the supervision of the custodian or

his representative, to copy such records by hand and to purchase copies.

Record copies must be made available for a price as established by law. if

no price has been specifically established, the records custodian shall

make and supply copies for payment of the following fees based on the

total number of pages or parts to be purchased without regard to the

number of records being copied:

First page to tenth page $0.75 per page

Eleventh page to twentieth page $0.50 per page

All pages over twenty $0.25 per page

If the custodian of any such records finds there is no risk of their damage

and that it’s not incompatible with the economic and efficient operation of

the office and the transaction of public business, he may permit any citizen

seeking to copy more than 100 pages of records to use his own

photographic process, approved by the custodian, for a reasonable fee,

considering the equipment and time involved, to be set by the custodian of

not less than $10.00 or more than $50.00 per day.

303.3

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The right to copy a record maintained by data or image processing refers

to the right to receive printed copies of such records.

REFERENCES:N.J.S.A. 47:1A-1 a.nJ 47:1A-2 as arncnclcd L7 L.1991, v.177P.L.1995, v.140

303.32 Initial and Further Statements. Initial Statement and Further Statement

claims for property tax exemption of religious, charitable, educational and

such other nonprofit corporations are maintained as public records at the

county board of taxation, once filed by the assessor with the county board.

It’s a good practice for the assessor to keep copies of all Initial and Further

Statements.

303.33 Tax List, Added Assessment List and Omitted Assessment List. The

Tax Lists, and Added and Omitted Assessment Lists, once certified by the

county board of taxation, remain as public records at the county board.

REFERENCES:N.J.S.A. 54:4-55, 54:4-63.5, 54:4-63.17

303.34 SR-lA’S. Copies of SR-lA’s maintained at the county board of taxation

containing real property sales information, including the address or block

and lot numbers, have been declared by specific legislation to be public

records.

REFERENCES:N.J.S.A. 541-35.6.

303.35 Property Record Cards. Property Record Cards are generally used by

assessors to record a wide variety of individual property data. The public

status of the Property Record Card is controversial and has been addressed

by the courts on several occasions. Property Record Cards are not

required to be maintained according to statute and, therefore, per the court

are not public records. The court stated, however, it could find no reason

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why the information on Property Record Cards should be withheld from a

person having a legitimate interest in the data. For example, the court

indicated that in the context of a tax appeal, Property Record Cards should

be available to taxpayers for inspection and duplication since they contain

important information relating to assessments. The court held that any

inspection of Property Record Cards would be permissible subject only to

reasonable controls as to time, place, copying, etc., in accordance with

guidelines set forth in the “Right to Know Law.” Property Record Cards

are also mentioned in the Rulesfor County Boards of Taxation. Under

the Rules a person appealing his assessment has the right to inspect the

record card of the property under appeal at least one week prior to the

hearing.

REFERENCES:N.J.S.A. 47:1A-2.R0. individually, a.nd Seaside Heights Property Owners Association

Leo Kiernan, Tax Assessor of the Borough of Seaside Heights,

119 N.J. Super 581 (App. Div. 1972) cert. den. 62 N.J. 74 (1972).

Rules for County Boards 0f Taxation. April, 1974. N.J.A.C. 18:12A-1.9(h).

303.36 Other Documents. Public standing is less clear with other documents,

such as claims for tax exemptions, abstracts of deeds, and land value

maps. However, the assessor is advised to permit examination of any

records which are specifically requested.

303.37 Computer-Taped Assessment Records. Computer-taped assessment

lists are not publicly accessible under the “Right-to-Know Law” as they

are not required to be maintained in computerized format. However, the

New Jersey Supreme Court has affirmed a common law right to such tapes

where legitimate public and private interests are served.

REFERENCES:Taglialue v. Township of North Bergen, 9 N.J. 32 (1952).

D Lia v. Kiernan, 119 N.J. Super. 581 (1972).Higg-A-RelIa. v. County of Essex et al, NJ Supreme Court (July 19, 1995).

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303 4 Filing Systems Some characteristics of a good filing system are

(1) Simple the system should be easy to install, easy to operate, and easily

understood by inexperienced persons. -

(2) Revisable - the system should permit, without difficulty, the adjustment, addition,

and deletion of records.

(3) Logical - the system should ensure the sound, plausible grouping of related

records.

(4) Effective - the system should ensure speed in locating any record filed and the

completeness of the record.

(5) Economical - the system should represent the most return for the money.

REFERENCES:Irving A. Pouter, “Filing and Indexing of Municipal Records.” Proceedings of

th First Annual Conference for Municipal ClerIcs, 1958 (New Brunswick:Bureau of GovernmentR504k, Rutgers, Th State University, August,1969), p. 19-25.

303.5 Cross-Indexing of Records. Because of the various means of prope

identification, e.g., block and lot number, street address, owner’s name, a set of

cross-index cards is recommended.

303.6 Retention of Records. No person having public records under his control or custody

is permitted to destroy or dispose of those records without written consent of the

Division of Archives and Records Management, Department of State, State of New

Jersey. The Division of Archives and Records Management is empowered by law to

establish classifications and categories for various types of public records and

schedules for their retention.

303.61 Records Retention Schedules. Records retention schedules have been

promulgated for many assessors’ records. and for records commonly found

in the offices of county boards of taxation. The retention periods indicated

in the schedules are based upon experience and legal requirements.

However, county or municipal officials are not required to destroy any

LII - 7

records they may desire to keep longer than scheduled. (See Exhibit 111-1

& 111-2) A request for authorization to dispose of records must be

submitted to the Division of Archives and Record Management prior to

their destruction. -

REFERENCES:N.J.S.A. 47:3-8.1 et. seq. & 47:3-15 ct. seq.Local Records Manual, State of New Jersey, Department of State, Division of

and Records Management, Trenton, New Jersey.

304. Office Equipment and Space

304.1 The municipal governing body is responsible for providing the assessor with the

office equipment needed to perform his job. A saving of time, effort, and money can

be made by a wise investment in equipment and computer systems which are

adaptable to the changing needs of the assessor’s office and which may serve several

offices of the municipality. The New Jersey Property Tax System (Mod IV) is the

current electronic data processing system and is effectuated through EDP centers and

computerization.

It is desirable that the assessor’s records be safely and conveniently located. Many of

New Jersey’s municipalities give the assessor office space in the municipal building.

305. Relations With the General Public

305.1 As a public official, one of the assessor’s principal responsibilities is to establish good

taxpayer relations. Every opportunity should be used to explain both the statutory

requirements of the property tax laws and programs, and the methods used in arriving

at individual assessments.

305.11 Personal Contact. Courteous and efficient procedures should be

maintained at all times whether answering a telephone or meeting with a

taxpayer who visits the office. If the assessor’s staff is polite and helpful,

the relationship is earmarked for success. If their demeanor is elusive and

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defensive, the taxpayer is likely to adopt a hostile attitude. Even when the

taxpayer comes into the office in an aggressive frame of mind, his attitude

may well be ameliorated by courteous treatment.

305.12 Correspondence. Prompt, understandable answers to correspondence

helps foster favorable relations with the public.

305.13 News Releases. The assessor should use every opportunity to issue news

releases describing aspects of his work which are of general interest. For

example, the public advertisement that the Assessment List is available for

inspection might be accompanied by a news release describing the

procedures which will be followed in translating the List into next year’s

tax bills.

305.131 Simplicity. In preparing a news release, the assessor

should remember that many taxpayers are unfamiliar with the

property tax. Technical words should be avoided or, where

necessary, clearly defmed.

305.132 Length. For the most effectiveness, a news release should be as

brief as possible, while still telling the full story.

305.133 Timing. The assessor should learn the deadlines of various

newspapers. Early filing of news releases will be appreciated by

the editors and may result in more favorable treatment of a story.

305.134 Accuracy. Every news release should contain accurate, concise

information.

305.135 Composition. A good news release gives a summary of the story

in the first paragraph - preferably in the first sentence. This

summary should include the following five points:

(1) Whadidit?

(2) What was done?

(3) When was it done?

(4) Where was it done?

(5) H was it done?

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Succeeding paragraphs in the release then give details. In

general, the most important details should come earliest in the

story. If a release’s completeness depends on a point made in the

last paragraph, an incorrect impression will be left where a story

is edited at the end for reason of space.

305.136 Format. News releases should be typed double-spaced on one

side of the page. The name and telephone number of the release’s

preparer should be readily apparent, so the editor may check any

questionable points.

305.14 Speaking Engagements. Many service organizations and clubs

frequently have speakers on local subjects such as taxation. The assessor

may contact an organization’s program chairman to express his willingness

to talk to a group.

306. Relations With Other Public Officials

306.1 It’s desirable that the assessor attend meetings of the governing body, since he is the

“expert” on matters of local property taxation. In performing his duties, the assessor

collects a wealth of information about the community. This information should be

made available to other public officials so the municipal government can function as

effectively as possible for the benefit of the general population. The assessor should

work in concert with the municipal governing body, the board of education, the

planning board, the building inspector, the tax collector, etc. to this end.

307. Public Agencies Which Assist the Assessor

307.1 This is a brief summary of a number of public agencies available to help the assessor

with his work.

Division of Taxation. The New Jersey Division of Taxation oversees and

coordinates local property tax procedures on a statewide basis. Administrative

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regulations and guidelines on various property tax matters are often issued by the

Director of the Taxation Division. The Division also provides advisory and technical

services to county boards of taxation and to local assessors. The Division of Taxation

is located at Taxation Building, 50 Barrack Street, Trenton, New Jersey 08646.

307.2 Property Administration, Local Property Branch. The Local Property Branch

within the Division of Taxation is exclusively concerned with property tax

administration and assessment. The Local Property Branch assists in training of

municipal assessors and other public officials and employees. Office staff members

of the Branch are available for consultation on property tax issues. The address of

Local Property Branch is New Jersey Division of Taxation, Property Administration,

P. 0. Box 251, Trenton, New Jersey 08646-0251, Telephone No. (609) 292-7974.

Field representatives of the Branch are also available to assist local assessors, and

may be contacted via Division of Taxation Regional Offices.

Division of Taxation Regional Offices

FAIR LAWN2208 Rt. 208 SouthFair Lawn, New Jersey 07410

CAMDENSuite 200, One Port Center2 Riverside DriveCamden, New Jersey 08103

NORTHFIELD1915-A New Road (Route 9)Northfield, New Jersey 08225

SEA GIRT2100 Highway 35One Mill PlazaSea Girt, New Jersey 08750

NEWARK124 Halsey Street2nd FloorNewark, New Jersey 07101

SOMERVILLE75 Veterans Memorial Drive East

Suite 103Somerville, New Jersey 08876

TRENTONTaxation Building50 Barrack Street, 1st Floor Lobby

Trenton, New Jersey 08646

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307.3 County boards of taxation. County boards of taxation may be consulted by

assessors on all property tax matters. The names of the county tax administrators, and

the locations of the board offices are as follows:

COUNTY TAX ADMINISTRATORS & COUNTY TAX BOARD COMMISSIONERS

(July 24, 1997)

COUNTY TAX ADMINISTRATOR COMMISSIONERS

ATLANTIC COUNTY LOIS FNIFTER C. HERBERT HYMAN

1333 Atlantic Avenue, 6th Fl HARRY BROWN

Atlantic City, N.J. 08401 LUCIA McCABE

BERGEN COUNTY ROBERT F. LAYTON STEVEN V. SCHUSTER

Admin Bldg, Room 310-W ARNOLD SCHWAB

Court Plaza South GERALD A. CALABRESE, JR

21 Main Street KENNETH J. SLOMIENSKI

Hackensack, N.J. JOHN DILASCIO

07601-7000

3URLINGTON COUNTY JOHN L. ALOI EARL D. EMMONS

County Office Building SAMUEL P. ALLOWAY, JR.

49 Rancocas Road KATHARiNE M. KRASSON

Mt. Holly, N.J. 08060

CAMDEN COUNTY MARTIN BLASKEY MICHAEL TACKNOFF

Camden County Admin. MARYELLEN TALBOTI

Bldg. BEN 0. VUKICEVICH

600 Market StreetCamden, N.J. 08101

CAPE MAY COUNTY G. RAYMOND BROWN, III PHILIP F. JUDYSKI

Department 303 WILLIAM R. WILSEY

Moore Road RICHARD LYNCH

Cape May Court House, N.J.08210

CUMBERLAND COUNTY KERON D. CHANCE WALTER GAVIGAN

Court House, 2nd Floor STEVEN S. LUCIANO

55 E. Commerce Street A. WILLIAM BIONDI

Bridgeton, N.J. 08302

ESSEX COUNTY GEORGE LIBRJZZI JOAN CODEY DURKU’J

110 South Grove Street ROBERT A. GACCIONE

East Orange, N.J. 07018 CATHERINE WILLISJACK L. WIGLERALBERT DALESSIO

III- 12

GLOUCESTER COUNTY DOLORIS R. LINDSAY JACQUELINE CLARK

P.O. Box 337 FRANCiS A. MCDEVITT

Woodbury, N.J. 08096 EDITH K. PATTERSON

HUDSON COUNTY STANLEY P. KOSAKOWSKI EDNA CALABRESE

567 Pavonia Avenue, 1 St Fl. ROBERT G. DORIA

Administration Annex FRANK M:ALONSO

Fersey City, N.J. 07306-1803 JUAN A. LOPEZ, JR.VINCENT CUSEGLIO

UNTERDON COUNTY TOM EFSTATHIOU JOANN R. BOEHM

Victorian Plaza HARRIE E. COPELAND, III

1 East Main Street ROBERT PURCELL, JR.

Flemington, N.J. 08822-1200

vIERCER COUNTY MARTIN M. GUHL H. RICK KLINE

Mercer County Admin. Bldg. NORBERT E. DONELLY

P.O. Box 8068 RICHARD 3. CARABELLI, JR

Trenton, N.J. 08650

MIDDLESEX COUNTY ANGELA J. SZYMANSKI VICTOR P. DILEO

42 Paterson Street IRVING VEROSLOFF, ESQ.

P. 0. Box 871 JOSEPH J. NITA

Jew Brunswick, N.J. 08903 ARTHUR M. HANEYBERTRAM L. BUCKLER

MONMOUTH COUNTY DOROTHY P. DEVENNY JOHN C. CONOVER

Hall of Records PROSPERO DeBONA

1 East Main Street BEVERLY SCARANO

Freehold, N.J. 07728 ANNIE W. GRANT. JOHN WESTLAKE

MORRIS COUNTY RALPH T. MELORO, IV MICHAEL D. DiFAZIO

Records & Admin Bldg HELEN LORI

P 0 Box 900 ANTHONY CRECCO

Morristown, N.J. 07963-0900

OCEAN COUNTY G. FRED BURLAZZI LAWRENCE G. CAPRIO

P0 Box 2191 JAMES P. MONTAGUE

Toms River, N.J. 08754-2191 LUCILLE C. FOLEYJOHN A. COAN, JR.RAYMOND A. BIRCHL&

PASSAIC COUNTY JAMES J. MURNER, JR. PATRICIA TAHAN

Passaic County Admin. Bldg. RICHARD MOHR

0I Grand Street, Room 105 LOUIS J. BATELLI

Paterson, NJ. 07505

SALEM COUNTY BARBARA L. COLLINS ROBERT J. BUECHLER, III

Court House MARY LOU CHOLLIS

94 Market Street JOSEPH H. DAVENPORT

Salem, N.J. 08079

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SOMERSET COUNTY WARREN G. NEV1NS VACANCY

P.O. Box 3000 ALBERT R. PALFY

Somerville, N.J. 08876 WILLLIAM L. L1NVILLE

SUSSEX COUNTY CAROL M. DENNIS CONSTANCE FLANAGAN

16 Church Street JOSEPH S. MASAR

‘Jeon, N.J. 07860 BERNARIYR. MITCHELL

UNION COUNTY JOHN K. MEEKER, JR. PAUL L. LACORTE

271 N. Broad Street FRANK M. MEEKS, III

Elizabeth, N.J. 07207 ANTHONY AMALFE

WARREN COUNTY DONNA WAMELING JOHN E. JOYCE, JR.

Court House WALTER S. ORCUY

413 Second Street MICHAEL G. SNYDER

Belvidere, N.J. 07823

307.4 Rutgers University Center for Government Services. The Center for Government

Services at Rutgers, the State University organizes and presents training programs for

assessors and other persons interested in the administration of the property tax. The

programs are offered in co-operation with the Division of Taxation’s Local Property

Branch, the Association of Municipal Assessors ofNew Jersey, the New Jersey

Association of County Board of Taxation Commissioners and Tax Administrators,

and the New Jersey State League of Municipalities. The Center conducts research on

problems of state and local government including projects dealing with the property

tax. Rutgers has an extensive reference library of reports from New Jersey and from

other states dealing with governmental problems. The Center is located at

33 Livingston Avenue, Suite 200, New Brunswick 08901-1979, Telephone No.

(732) 932-3640 Ext. 648.

307.41 New Jersey Assessors’ Continuing Education Program. An annual

Continuing Education Program for assessors is held in New Brunswick each June.

The program consists of lectures, workshops, and sessions on problems of current

importance or which require special consideration by assessors who have a substantial

amount of training and experience.

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308. Associations

308.1 Several associations provide assistance to the assessor.

International Association of Assessing Officers. The Internatkrnal Association of

Assessing Officers is an organization of assessors and officials from the United

States, Canada, Philippines, Puerto Rico, and other countries. The Association holds

conferences and publishes text books and educational materials dealing with real

estate appraisal, case studies on assessment administration and research reports on

assessment subjects. The International Association of Assessing Officers awards

three professional designations to its members. The designations are: Certified

Assessment Evaluator, for real property appraisers employed by government

assessment agencies; Accredited Assessment Evaluator, for both realty and personalty

appraisers not employed by government agencies; and Certified Personalty Evaluator

for personal property appraisers employed by government agencies. The central

office is located at 130 East Randolph Street, Suite 850, Chicago, Illinois

60601-6217; Telephone: (312) 819-6103.

308.2 Association of Municipal Assessors of New Jersey. The Association of Municipal

Assessors of New Jersey is an organization of municipal assessors and other

individuals interested in property tax administration in New Jersey. The Association

meets every November in Atlantic City in conjunction with the annual conference of

the New Jersey State Leagu of Municipalities. It issues a quarterly newsletter and

represents the interest of municipal assessors before the Legislature. The Association

sponsors the Society of Municipal Assessors, an organization in which membership is

conditioned upon substantial experience in the assessing field and upon the

satisfactory completion of required examinations and appraisals. The Association

also assists in the presentation of training programs for municipal assessors. The

names of the Association’s officers may be obtained from Vicki Mickiewicz,

Telephone (732) 341-1000, Extension 303.

III - 15

308.3 County Associations of Assessors. Municipal assessors have formed county

associations affiliated with the Association of Municipal Assessors of New Jersey.

The names of the president of the cuunty associations are available from the county

boards of taxation. -

308.4 Association of County Tax Board Commissioners & County Tax Administrators.

The Association of County Board of Taxation Commissioners and County Tax

Administrators is an organization of county tax board members and counw tax

administrators. The Association presents training programs for its membership and

assists with assessor training. A summer conference for county board of taxation

commissioners and county tax administrators is held annually. Committees of the

Association meet regularly with other tax officials to discuss coordination of policies

and to advise on the implementation of rules and regulations.

308.5 New Jersey State League of Municipalities. The New Jersey State League of

Municipalities is an association of municipal governments. The League publishes a

monthly magazine, New Jersey Municipalities, represents the interests of municipal

governments before the Legislature, serves as a clearinghouse for information

concerning municipal government in New Jersey, and holds an annual conference in

Atlantic City each November. The League also acts as a co-sponsor of training

programs for tax assessors. The office of the League is located at 407 W. State Street,

Trenton, New Jersey 08618. Telephone: (609) 695-3481.

309. Useful Publications

309.1 The New Jersey Division of Taxation’s Property Administration Branch provides: the

Real Property Appraisal Manualfor New Jersey Assessors, Volumes I and II, for a

charge of $28.00; and the Handbookfor New Jersey Assessors for a charge of

$30.00. To purchase the Manuals or Handbook please contact: Property

III - 16

Administration, P. 0. Box 214, New Jersey Division of Taxation, Trenton, New

Jersey 08646-0214, Telephone No. (609) 292-9200.

Property Administration Branch also issues the’ Manual and Property

Administration Work Calendarfor Municipal Tax Assessors, Tax Collectors and

Treasurers.

Other helpful publications generated by the Division of Taxation are: a quarterly

newsletter, the New Jersey State Tax News; and the Annual Report.

310. The Assessor’s Calendar

310.1 Most work of the assessor must be performed in accordance with a calendar of dates,

usually specified by law. Table 3-I provides key dates for assessors taken largely

from the Property Administration Work Calendarfor Municipal Tax Assessors,

Tax Collectors and Treasurers ofNew Jersey. The assessor should have some

knowledge of Collectors’ dates also. The Work Calendar is distributed each year by

Property Administration’s Local Property Branch.

The assessor should note that the calendar dates in many cases are deadlines for filing

completed lists, reports, or other documents. The preparation of these documents

cannot be left until the statutory deadline. The assessor should estimate preparation

time of each document and begin well in advance of the due dates.

To simplifr the use of this calendar as a daily check-off list for the assessor, the

actions dealing with the pretax year, the tax year, and the post-tax year have been

consolidated into a single twelve-month listing, See Table 3-2. Each item should be

read carefully to make sure of the year concerned.

Note: Tax Court Dates - Dates for filing complaints (appeals) with the Tax Court are

not separately shown, but are in accordance with the following schedule: complaints

to review any Equalization Table are to be filed within 45 days of the adoption or

promulgation of the Table; complaints to review all other actions of a county board of

taxation are to be filed within 45 days of the action to be reviewed; complaints to

III - 17

review actions by the Director of the Division ofTaxation or any other State agency

(other than an equalization table) are to be filed within 90 days of the action reviewed.

REFERENCES:

N.J.S.A. 54:51A-4, 2A:3A-4.1

Rules of he Tax Court, 8:4-i (a) and (b).

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Table 3-1

Monthly Calendar of Key Dates

Code Key JANUARYA = AssessorC Collector NJSA = New Jersey Statutes Annotated

CBT = County Board of Taxation NJAC New Jersey Administrative Code

DATES CODE ASSESSORS’ ASSESSORS’ N.J.S.A.HANDBOOK LAW MANUAL NIA.C.

Jan. 1 A On or before January 1 of the year following the 93-993 54:1-15

(on or year in which a tax map is approved, the taxing

before) district must file a duplicate of the map with theCounty Clerk or the County Register of Deeds.

Jan. * A Appeals from added assessments shall be heard 94-965 54:4-63.1 1

C by the County Board of Taxation within one

CBT month after the last day for filing such appeals.

Jan. 1 * A Appeals from assessors’ omitted assessments for 95-001 54:4-63.39

C current year shall be heard by the County BoardCBT of Taxation not later than January 1.

an. I C Unpaid real property taxes become a lien if on 54:5-6Calendar Year. Accrue to Tax Title LienLedger.

Jan.10 A Assessor to be notified of material depreciation 94-9 17 54:4-35.1(before) of structure occurring after October 1 and

before January 1.

Jan. 10 A File with County Board of Taxation copies of 94-755 54:4-4.4(on or Initial Statement and Further Statement.before)

Jan. 10 A Assessors to file the original and two copies of(by) CBT forms JDC-1 and JDC-2 with the Couity Tax

Administrator by January 10 of each tax year.

Jan. 10 A Assessment Lists and duplicates filed with 94-916 54:4-35(by) CBT County Board of Taxation.

Jan.10 A File with County Board of Taxation a duplicate 93-993 54:1-15;(on or CBT copy of a municipal tax map. In any year in N.J.A.C.before) which no revisions were required to be made to 1 8:23 A-

a tax map, the County Board of Taxation may, 1.27(h)upon proper notification by the tax assessor ofthat municipality, waive the requirement offiling a copy of the tax map with the Board forthat year.

Jan. 10 A Assessors to forward one copy of each FA-1 94-871 54:4-23.21(on or form filed to apply for Farmland Assessment forbefore) tax year to Properly Administration.

Jan. 10 A Form SR-3A (two copies) to be filed at the 94-878 54:4-26CBT County Board of Taxation.

Jan. 10 A File with County Board of Taxation a statement(on or CBT of the estimated total amount of approvedbefore) veteran and property tax deductions allowable

against taxes.

III - 19

Table 3-1

JANUARY (con’t)Jan. 10 C County Board of Taxation may permit tax(after) CBT collector to have custody of tax duplicate.

Jan. 30 CBT County Tax Administrator shall forward copies(by) of forms JDC-l and JDC-2 to the municipal

finance officer and to the Director, LocalGovernment Services.

* Complaints (appeals) from judgments rendered by County Board of Taxation on aaded and omitted assessmentappeals must be filed with the Tax Court within forty-five days of the service of such judgment. 54:54A-l

III - 20

Table 3-1

FEBRUARY

DATES CODE ASSESSORS’ ASSESSORS’ N.J.S.A.HANDBOOK LAW MANUAL N.J.A.C.

Feb. 1 A Assessor shall notify by mail each taxpayer of 94-922b 54:4-38.1

(on or CBT the current assessment and preceding year’s

before) taxes. Thereafter, the assessor or County Boardof Taxation shall notify each taxpayer by mailwithin thirty days of any change to theassessment. A taxpayer shall have forty-fivedays to file an appeal upon issuance of anotification of a change in assessment

Feb. 1 A County Board of Taxation may, upon the 94-277 54:3-2 1.4

CBT written application of the taxpayer and theapproval of the Director of the Division ofTaxation, whenever a local assessor fails, forany reason, to mail or otherwise deliver anotification of assessment or change inassessment, extend the time for appeal providedin R.S. 54:3-21 for any taxpayer feelingaggrieved by the assessed valuation of hisproperty, or feeling that he is discriminatedagainst by the assessed valuation of otherproperty in the county.

Feb. 1 A MOD IV Master file sent to PropertyCBT Administration via magnetic tape.

Feb. 1 C Forward Annual Post-Year Statement (Form 94-803 54:4-8.44a(on or PD 5) to recipients of prior year’s property taxbefore) deduction.

Feb.l C First installment of taxes due. 95-0 14 54:4-66a

Feb. 1 A Schedule of office hours for assessors 94-268 N.J.A.C.

(on or CBT surnmarized by County Tax Administrator and 18: 12A-1 .3before) furnished to Director, Division of Taxation. (1)1

Feb. 15 C County taxes on added and omitted assessments 9-027 54:4-74payable by municipality. 94-964 54:4-63.10

94-976 54:4-63.22

NOTE: Complaints (appeals) from judgments rendered by County Board of Taxation on added and omittedassessment appeals must be filed with Tax Court within forty-five days of the service of such judgment.

54:54A-l

III - 21

MARCHDATES CODE ASSESSORS’ ASSESSORS’ N.J.S.A.

HANDBOOK LAW MANUAL

March 1 A On or before March 1, all recipients of a property 94-803 54:4-844a(on or C tax deduction for the prior tax year must file abefore) Post-Tax Year Statement (PD 5) with the

municipal tax collector acknowledging incomefor the prior year and their anticipated incomefor the current year.

March 1 CBT County Tax Administrator shall submit copy of 94-269 54:3-17(by) equalization table to County Board of Taxation,

mail copy to the assessor of each district, to theDivision of Taxation, and post a copy at thecourt house.

March 10 A County Board of Taxation must complete 94-270 54:3-18(before) CBT hearings, held before March 10 of the tax year,

for the purpose of reviewing the equalizationtable, with respect to the several taxing districtsof the county. At the first hearing, any taxingdistrict may object to the ratio or valuation fixedfor any other district, but no increase in anyvaluation as shown in the table shall be made bythe board without giving a hearing, after threedays’ notice, to the governing body of the taxingdistrict affected.

March 10 CBT Following confirmation of the county 94-271 54:3-19* equalization table, copies must be sent by the

- County Board of Taxation to each taxing districtin the county, to the Director of the Division ofTaxation and the Tax Court.

March 31 CBT County Board of Taxation to notify Director, 40A:4-16(on or Division of Local Government Services, whenbefore) copy of budget resolution (in calendar year

municipality) showing amount to be raised bytaxation, has not been received.

Complaints from a county equalization table must be filed with the Tax Court within forty-five days ofpromulgation.

Table 3-1

III - 22

Table 3-1

APRIL

DATES CODE ASSESSORS’ ASSESSORS’ N.J.S.A.HANDBOOK LAW MANUAL

Apr.1 C Commence sale of property for prior year’s 54:5-19

(after) delinquent taxes and other municipal liens if on

calendar year.

pr. 1 A Taxpayers and taxing districts may appeal 94-274 54:3-21

(On or C assessed valuations to the County Board of

before) CBT Taxation. (Where assessed valuation of property

subject to appeal exceeds $750,000, appeal may

be made directly to Tax Court.)

pr. 1 A During the nineteen days next preceding 94-274 54:3-21

CBT April 1, a taxpayer or a taxing district shall havetwenty days from the date of service of the -

petition or complaint to file a cross-petition of

appeal with County Board of Taxation or a

counterclaim with the clerk of the Tax Court, as

appropriate.

pr. 1 C Notice of Disallowance of property tax 94-803 54:4-8.44a

(on or deduction to be mailed when Post-Tax Year

before) Statement either is not filed or reveals income in

excess of$ 10,000.

pr. 1 A County budgets to be certified to County Board 94.925 54:4-41

(by) CBT of Taxation. 94-926

pr. I A - County Boards of Taxation to establish by 94-511 54:4.2.27

(on or C resolution the percentage level of taxable value

before) CBT of real property.

Apr. 10 CBT County Boards of Taxation to mail copy of 94-5 11 54:4-2.27

(on or resolution establishing percentage level of

before) taxable value of real property to Director of Tax

Division, each assessor and municipal clerk.

Apr. 15 CBT Form SR-3A to be filed by County Board ofTaxation with Property Administration.

NOTE: Complaints (appeals) from judgments rendered by County Board of Taxation must be filed with the Tax

Court within forty-five days of the service of such judgment. 54:54A-l

III - 23

Table 3-1

MAY

DATES CODE ASSESSORS’ ASSESSORS’ N.J.S.A.HANDBOOK LAW MANUAL

May I C Annual Post-Tax Year Statement (Form PD 5) - 94-803 54:4-8.44a

(on or to be filed with municipal tax collector where

before) property tax deduction recipient was ill or a

medical problem existed per documentation

which prevented timely filing on or before

March 1.

May I C Second installment of taxes due. 95-014 54:4-66a

May 20 CBT Table of Aggregates to be completed by County 94-941 54:4-52

(on or Board of Taxation, ‘copied from the duplicates

before) of the several assessors” and the certifications of

the Director of the Division of Taxation relating

to second-class railroad property.

May20 CBT County Boards of Taxation to certifS’ general 94-941 54:4-52

(on or tax rates, developed basically by dividing

before) budgets currently being transmitted to the

County Board of Taxation for county purposes

and schools by the tax year’s aggregate assessed

valuation for each municipality.

May 23 CBT Table of Aggregates shall be signed by the 94-941 54:4-52

(on or members of the County Board of Taxation and

before) transmitted within three days to the Directors of

Division of Taxation and Division of Local

Government Services in the Department of

Community Affairs, the State Auditor, the clerk

of board of freeholders, and the clerk of each

municipality in the county.

NOTE: Complaints (appeals) from judgments rendered by County Board of Taxation must be filed with the Tax

Court within forty-five days of the service of such judgment. 54:54A-l

111 - 24

Table 3-1

JUNE

ATES CODEASSESSORS’ ASSESSORS’ N.J.S.A.

HANDBOOK LAWMANUAL

June 1 C Disallowed property tax deduction recipients required to 94-803 54:4-8.44a

(on or repay deduction previously granted.

before)

tune I C Disallowed property tax deduction claims, if unpaid, 94-803 54:4-8.44a

become real property liens.

June 1 C Notice of disallowance of property tax deduction to be 94-803 54:4-8.44a

(on or sent when Post-Tax Year Statement is not filed, or

before) reveals income in excess of $ 10,000, for those recipients

whose illness or medical problem prevented timely

filing on or before March 1.

June 1 A Assessor must notify all claimants of property tax 94-803 54:4-8.44a

(on or deductions which have been disallowed for the tax year

before) that the deduction has not been granted (Form PD 4).

une 3 C Corrected, revised and completed tax duplicates to be 94-945 54:4-55

(on or CBT delivered to tax collectors by County Board of Taxation.

before) Proceed with billing.

June S C Certification of Property Tax Deductions (Form PD

(on or CBT 65.10) and Certification of Veterans Deductions (Form

before) VE-WVE- 1) must be completed and for.zarded by tax

collector to County Board of Taxation.

nd A Assessors, if required by Director, Division of Taxation, 54:29A-16

Monday shall report to the Director the description and valuation

in June of railroad property not used for railroad purposes.

June 15 CBT Annually, County Board of Taxation to certify to 94-81 1 54:4-8.52

(on or Director, Division of Taxation a summary as to number

before) and dollar amount of property tax deductions and

veterans deductions allowed by each district

III - 25

Table 3-I

JULYDATES CODE ASSESSORS’ ASSESSORS’ N.J.S.A.

HANDBOOK LAWMANUAL

July 1 C Disallowed property tax deduction recipients, granted 94-803 54:4-8.44a(on or an extension, required to pay deduction previously -

before) granted.

July 1 C Disallowed property tax deductions, where extension 94-803 54:4-8A4awas granted, if unpaid, become real property liens.

Fuly I A MOD IV Master file seat to Property AdministrationCBT via magnetic tape.

July 1 A On or before July 1, the assessor shall mail to each 94-865 54:4-23.15a(on or taxpayer whose land has been assessed for the currentbefore) tax year under the provisions of the “Farmland

Assessment Act of 1964” a copy of the formprescribed to claim a continuance of valuation underthe Act for the next tax year together with a notice thatthe completed form is required to be filed with theassessor on or before August 1.

2nd CBT State Equalization Table prepared. 94-024 54:1-34;Tuesday 94-025 54:1-35in July

III - 26

Table 3-1

AUGUSTDATES CODE ASSESSORS ASSESSORS N.i.S.A.

HANDBOOK LAWMANUAL

Aug. 1 — A All owners of farmland who would claim to have their 94-861 54:4-23.1(on or land assessed under the Farmland Assessment Act et seq.before) must file an application (Form FA-1) with the tax

assessor.

ug. 1 C Third installment of taxes due. 95-014 54:4-66a

ug. 5 A All SR-IA forms showing information on sales(on or transactions to be used in compiling the Table ofbefore) Equalized Valuations for State School Aid must be

received by Property Administration on or beforeAugust 5.

Aug. 15 CBT President of each County Board of Taxation annually 94-256 54:3-5.1(on or shall file a report to the Director of the Division ofbefore) Taxation.

Aug. 25 CBT Completion of State Equalization Table by Director, 94-024 54:1-34(by) Division of Taxation.

III - 27

SEPTEMBERDATES CODE ASSESSORS’ ASSESSORS’ N.J.S.A.

HANDBOOK LAW. MANUAL

Sept. I A The assessor may grant an extension of time for tiling 94-861 54:4-23.6(on or Form PA-I where it shall appear that failure to file bybefore) August 1 was due to illness of the owner, or death of

the owner or an immediate member of the owner’sfamily.

Sept. I A Tangible business personal property returns of local 94-532 54:4-2.48(on or exchange telephone, telegraph and messenger systemsbefore) companies filed. On or before September 1 with

respect to the following tax year and thereafter,owners of tangible personal property used in businessof local exchange telephone, telegraph, and messengersystems are required to tile returns with the assessorfor the taxing dis-ict in which the said property islocated.

Sept. 13 CBT Table of Aggregates shall be n’ansrnitted within three 94-942 54:4-52(on or days to the Directors of Division of Taxation andbefore) Division of Local Government Services in the

DeparUnent of Community Affairs, the State Auditor,• municipal clerk, and clerk of board of freeholders.

Sept. 15 A Statement of the taxable value of State-owned real 94-489 54:4-2.2c(on or property filed with the Director of the Division ofbefore) Taxation.

III - 28

Table 3-1

Table 3-1

OCTOBER

DATES CODE ASSESSORS’ ASSESSORS’ N.J.S.A.HANDBOOK LAW

. MANUAL

Oct. 1 A All real property which is located in the taxing district - 94-9 16 54:4-35is valued for tax purposes as of October 1 of the pretaxyear.

Oct. 1 A All required conditions for a veteran’s $50 tax 94-787 54:4-8.15C deduction must exist as of October 1 of the pretax year.

Oct. 1 A Required conditions for property tax deduction must 94-802 54:4-8.44

C exist as of October 1 of pretax year. (Sixty-five years ofage for senior citizens, fifty-five years for survivingspouse, or occurrence of disability, by December31 ofthe pretax year.)

Oct. 1 A initial application (Form F.S. 1) for a blast or radiation 94-622 54:4-150

(on or fallout shelter tax exemption must be filed withbefore) assessor.

Oct. 1 A The State Farmland Evaluation Advisory Committee 94-870 54:4-23.20(on or (F.E.A.C.) publishes recommended agricultural landbefore) values for use with the Farmland Assessment Act.

Oct. 1 * A The Director of the Division of Taxation promulgates 94-02 9 54: 1-35.1(on or the Table of Equalized Valuations for State School Aid.before

Dci I A Added Assessment List and duplicate must be filed 94-959 54:4-63.5C with County Board of Taxation.

Oct. 1 A Oñiitted Assessment List and duplicate must be filed 94-971 54:4-63.17C with County Board of Taxation.

Oct. 1 A Initial application (Form WS-1)for water supply and 94-633 54:4-3.61(on or sewerage disposal facilities exemption must be filedbefore) with assessor.

Oct. 1 A Exempt real property sold to non-exempt owner or any 94-956 54:4-63.2real property improved after October 1 and before 94-981 54:4-63.28January 1 may be valued and assessed as of first day ofmonth following completion or sale of said property.

Oct. I A Assessor shall determine the true taxable value of an 92-700c 40A:21-1improvement, conversion or construction of property et seq.which has applied for exemption and/or abatement.

Oct. 6 CBT County Board of Taxation to notify Director, Local 40A:4-16(on or Government Services, when copy of budget resolutionbefore) (in State fiscal year municipality) showing amount to

be raised by taxation, has not been received.

Oct. 10 C Added and omitted tax duplicates to be delivered by 94-959 54:4-63.5(on or CBT County Board of Taxation to collectors. Proceed with 94-9 17 54:4-63.17before) billing.

III - 29

Table 3-1

OCTOBER (con’t)DATES ASSESSORS’ ASSESSORS’ NJ.S.A.

HANDBOOK LAW, MANUAL

Oct. 25 C Added and omitted assessment bills to be mailed. 94-961 54:4-63.7(before) 94-973 54:4-63.19

Oct. 3 1 The State Treasurer annually shall pay and distribute 94-814w 54:4-8,57(on or the Homestead Property Tax Rebate for the prior tax et seq.before) year.

Taxing districts may appeal to the Tax Court to review Table of Equalized Valuations within forty-five daysfollowing promulgation of Table. 54:1-35.1

III - 30

Table 3-1

NOVEMBERDATES CODE ASSESSORS’ ASSESSORS’ N.J.S.A.

HANDBOOK LAWMANUAL

‘4ov. 1 A All new applicants for property tax exemption must 94-755 54:4-4.4file an Initial Statement (Form LS.) with the assessor.If an exemption has been granted for past years, theapplicant must file a Further Statement (Form F.S.) byNovember 1 of every third year.

iov. I A Assessor to send Notice of Disallowance to applicants 94-862 54:4-23.13b

(on or requesting valuation under the Farmland Assessmentbefore) Act where such claim has been disallowed.

‘ov. I C Fourth installment of taxes due. 95-0 14 54:4-66a

qov. I C Omitted assessment taxes payable. 94-974 54:4-63.20

ov. I C Added assessment taxes payable. 94-962 54:4-63.8

4ov. 15 A The Director, Division of Taxation shall notify the 94-490 54:4-2.2d(on or C County Board of Taxation and the taxing districtbefore) CBT affected of any change, addition or revision to the

statement of State-owned property values filed by theassessor on or before September 15.

‘4ov. 15 A Taxing districts may appeal to the Tax Court to review 94-029 54:1-35.1(by) Table of Equalized Valuations within forty-five days

following promulgation of Table.

III - 31

DECEMBERDATES CODE ASSESSORS’ ASSESSORS’ NJ.S.A.

HANDBOOK LAWMANUAL

Dec. 1 A Assessor may accept FA-l applications up to 94-861 54:4-23.13a(by) December 1 of the pretax year in cases where a

revaluation is to be placed on the tax list for the yearfor which farmland assessment is applied.

Dec. 1 A Appeals from added assessments to be filed with 94-965 54:4-63.11(on or C County Board of Taxation.before)

Dec. 1 A Appeals from assessors’ omitted assessments for 95-001 54:4-63.39(on or C current year to be filed with County Board ofbefore) Taxation.

Dec. 31 A Legal advertisement—where and when tax list may be 94-922 54:4-38(on or inspected by any taxpayer to ascertain whatbefore) assessments have been made, and to confer informally

with the assessor as to the correctness of theassessments, so that any errors may be correctedbefore the filing of the assessment list and duplicate.

Dec. 31 A Applications for veterans’ deductions and property tax 94-785 54:4-8.13(on or C deductions for current year must be filed with assessor 94-801 54:4-8.43before) in pretax year, thereafter with collector during the tax

year.

Dec.31 C Applications for veterans’ deductions and property tax 94-785 54:4-8.13(on or deductions for current year must be filed with 94-801 54 :4-8.43before) collector.

Dec. 31 C Last day for holding tax sale of prior year’s delinquent 54:5- 19(on or taxes and other municipal liens if on calendar year.before)

Table 3-1

Ill - 32

Table 3-2

Calendar of Key Dates

_____

Regular Assessments EqualizationDate Real Personal Added and Tax County - For State

Property Property Omitted Deduction Equalization School AidUsed in Assessments andBusiness Exemptions

Jan. Jan. 1

April Apr. 1Apr. 10

PRE-TAX July Jul. 1

YEAR Aug. Aug. 1

Sept. Sept. 1 Sept. 15

Oct. Oct. 1 Oct. 1

Nov. Nov. 1 Nov. 1 Nov. 1

Dec. Dec.31 Dec. 1 Dec.31

Jan. Jan. 1 Jan. 10Jan. 9 Jan. 10 Jan. 10 Jan. 15 Jan. 30Jan. 10

Feb. Feb. 1 Feb. 1

TAX March Mar. I Mar. I

YEAR Mar.10

April Apr. 1 Apr. 1

May May20 May20

June 2nd June 1Monday in June 5June June 15

July

Aug. Aug. 5

Sept.

Oct. Oct. 1 Oct. 1

Nov. Nov. 1 Nov. 1 Nov. 15Nov. 15

Dec. Dec. 3 1 Dec. 1 Dec. 31

March Mar. IPOST April April 1TAXYEAR May May I

June June 1

July July 1

“-33

311. Assessment Lists

311.1 Assessors must be familiar with a number of different assessment lists. In preparing

and filing these lists, the assessor officially places his assessment on each property.

311.2 Tax Lists - Regular. All regular assessments of real property and tangible personal

property used in business must be entered on the Real Property Tax Assessment List

and the Personal Property used in Business Tax Assessment List filed with the county

board of taxation by January 10 of the tax year. The terms “Assessment List” and

“Tax List” are used interchangeably in both the statutes and regulations.

311.21 Maintaining and Changing Tax Lists. Assessors are required to keep their

Assessment Lists current. County recording officers are required by law to

provide the assessor with abstracts of deeds from property transactions

affecting title. Statute also permits new property owners to present their deeds

or other proofs of title for proper notation on the Tax List. Assessors are

sometimes asked by attorneys, divorced parties, heirs or devises etc. to change

the names of property owners on the Tax List.

It is important to recognize that a Tax List is not regarded as an official

statement of ownership. In fact, the law provides, “...No assessment of real or

personal property shall be considered invalid because listed or assessed in the

name of one not the owner thereof, or because erroneously classed as the land

of an unknown...” However, because accurate Tax Lists are necessary to the

orderliness of the assessment function and to correct identification of persons

responsible for payment of taxes, assessors should be careful to obtain

adequate authorization for such changes. The following documents may be

used to support requests for name changes on a Tax List:

(1) a new deed, properly executed;

(2) a copy of a probated will, accompanied by a probate order;

(3) a court order or a Surrogate’s Letter of Administration;

(4) a death certificate for the purpose of deleting the deceased’s name;

III- 34

(5) a written statement of an attorney indicating ownership status arid

advising that change is warranted; and

(6) a written statement by a new owner showing evidence of title and

notifying the assessor of the title change.

REFERENCES:N.J.S.A. 54:4-29; 64:4-31; 64:4-64.

311.22 Form and Content of Real Property Tax Lists. The Director of the

Division of Taxation prescribes the form of the Real Property Tax Assessment

List as authorized by law. The list is to be 14 by 17 inches in size. The height

of each property line on the list should permit four lines of printing. Every

page heading is to consist of the following information:

(a) Title: REAL PROPERTY TAX LIST

An identical form titled: REAL PROPERTY TAX DUPLICATE must

also be prepared for all copies of the Real Property Tax List.

(b) Name and number of taxing district and county. Example, East

Windsor Township 01, Mercer County 11.

In addition to the page heading, the following information must be

provided for each property on the Real Property Tax List in the

appropriate numbered column or field:

(1) Line Numbers Column -

• identifies every real property parcel’s position on the Real Property Tax

List. Each line must be numbered consecutively on each page of the

List.

(2) Block & Lot Numbers. Oualification Codes & Account Number Column -

• identifies the property in relation to blocks and lots on the tax map.

• further identifies, where needed, the property by qualification code such

as with duplicate block and lot numbers of condominium units.

• lists the account number if the municipality has an aècount numbering

system to identify taxpayers.

111-35

(3) Land Dimensions. Building Descriptions. Additional Lots. Acreage.

Property Classification Column -

• shows land dimensions and size, in feet or acres.

• shows type of building construction by code: -

BUILDING DESCRIPTIONS

Fomiat:Stories-Structure-Style-Garage

STORIES C Apartments

S Prefix S with number of stories D Dutch Colonial

STRUCTURE E English Tudor

AL Aluminum Siding F Cape Cod

B Brick L Colonial

CB Concrete Block M Mobile Home

F Frame R Rancher

M Metal S Split Level

RC Reinforced Concrete T Twin

S Stucco W Row Home

SS Structural Steel X Duplex

ST Stone Z Raised Rancher

W Wood 0 Other

STYLE 2 Bi-Level

A Commercial 3 Tn-Level

B Industrial GARAGE

AG Attached Garage

UG Unattached Garage

NOTE: Number of Cars is prefixed to code.

EXAMPLE: I.5S-ST-L-2AG MEANS:

1 1/2 Story Stone Colonial 2 Car Attached Garage

III - 36

• shows property classification by code:

1 = vacant land 1 5A = public school property

2 = residential 1 5B = other school property

3A farm - regular 1 SC = public property

3B = farm - qualified for 1 SD = church & charitable property

farmland assessment

4A = commercial I SE = cemeteries & graveyards

4B = industrial 1SF = other exempt properties

4C = apartment

• shows additional lots which overflow from column 2.

(4) Owne?s Name and Mailing Address Column -

• gives full name and address of the owner.

• shows assigned billing codes for banks or institutions receiving

duplicate tax bills.

• shows property location here also.

(5) Taxable Value of Land. Improvements and Total Taxable Value Column -

• shows the taxable value of land and the taxable value of improvements,

and the total taxable value of land and improvements. The values are

arranged in a “stacked” fashion for each individual line item.

(6) Exemptions Column -

• shows the dollar amount of any partial exemption reducing the taxable

value of the property. A portion of this column also lists the exemption

code:

P - Pollution Control

F - Blast or Radiation Fallout Shelter

W - Water Supply Control

H - Home Improvement Exemption

E - Automatic Fire Suppression Equipment

M - Multiple Family Dwelling Improvement

B - Class 4 Abatement

TTT111 — i

G - Commercial Industrial Exemption

I - Dwelling Exemption

J - Dwelling Abatement

K - New Dwelling/Conversion Exemption

L - New Dwelling/Conversion Abatement

N - Multiple Dwelling Exemption

0 - Multiple Dwelling Abatement

U - Urban Enterprise Zone Abatement

(7) Net Taxable Value Column -

• gives the sum of the figures in Column (5) minus any figures in

Column (6).

(8) Deductions Column -

• shows property tax deductions granted according to code:

S = Senior Citizen Deduction

V = Veteran Deduction

w = Veteran’s Widow Deduction

D = Disabled Person Deduction

R = Surviving Spouse Deduction

• shows the number of deductions for qualified veterans, veterans’ spouses,

senior citizens, disabled persons or surviving spouses and shows the

total number of property owners for prorating deductions where multiple

ownership occurs.

(9) Special Tax Codes Column -

• shows by code properties located in areas within the taxing district

having special tax rates for services such as fire protection, sewerage

disposal, lighting or water districts.

F = Fire

G = Garbage

S = Sewer

III - 38

L = Light

W = Water

REFERENCES:N.J.S.A. 54:4-26, 54:4-28, 54:4-35.

N.J.A.C. 1812-2.1, 18:12-2.2.

311.23 Form & Content of Personal Property used in Business Assessment List.

The Director of the Division of Taxation prescribes the form of the Personal

Property used in Business Assessment List as authorized by law. However,

since this List is usually small, the column headings and arrangement are

preprogrammed into the database for production of the Real Property Tax List.

Therefore, separate pages for business personally need not be purchased from

a commercial printer, but are printed automatically when the data processing

system makes up the Personal Property used in Business Assessment List.

The list is to contain the following:

(a) Title: TANGIBLE PERSONAL PROPERTY OF TELEPHONE,

PIPELINE AND MISCELLANEOUS TAX LIST

(b) Name and number of taxing district and county

In addition to the page heading, the following information must be provided for

each property on the personal property tax list in the appropriate numbered

column:

(1) Block & Lot Numbers. Qualification Codes & Account Numbers Column -

• identifies the location of personal property used in business in

relation to tax map designations.

• lists the account numbers only if the municipality is using an account

numbering system to identify taxpayers.

(2) Property Description and Class Columns -

• shows type of building construction by code.

• shows property classification code designating the type of business the

personal property is being used for. The codes are:

Ill - 39

6A Personal Property Telephone

6B Pipeline

6C Miscellaneous

(3) Owner’s Name and Mailing Address Column

gives full name and address of the owner of the personal property used

in business. Space is also provided for the location of the personal

property, if not assigned a Block and Lot location in Column 1.

(4) Rported Depreciated Book Value Column -

• shows amounts taken from line 8 of Form PT-l0, Return of Tangible

Personal Property Used in Business, or of Form PT- 10.1, Return of

Machinery, Apparatus or Equipment of a Petroleum Refinery, Etc.

(5) Average Assessment Ratio Column -

• provides the Director’s average weighted ratio, promulgated on October

1 of the year immediately prior to the tax year for districts which have

j effected a district-wide adjustment of real property taxable

valuations for the tax year at issue. If the Director’s average weighted

ratio exceeds the county percentage level, then the county percentage

level is shown. For taxing districts which hi effected a district-wide

adjustment of taxable values for the tax year at issue, the county

percentage level established for taxable values of real property is also

used for tangible personal property.

Inno instance may the percentagefigure in Column 6 exceed 100%.

(6) Taxable Value of Tangible Personal Property Column -

• reflects amounts obtained by multiplying the figures shown respectively

in Column 4 by the ratios shown in Column 5.

Amounts are those to which the tax rate is applied to develop the

taxes payable by the owners of the personal property used in business,

as listed.

III - 40

(7) Special Tax Codes Column -

• shows the code of any special district in which the business

personal property reflected on a particular line is located. Codes for

special taxing districts are:

F = Fire

G = Garbage

S = Sewer

L = Light

W Water

REFERENCES:N.J.SA. 54:4-2.25 et Req.

311.24 Assessor’s Affidavit. Each assessor is required to complete and file with his

Real Property Tax List and Personal Property Used in Business Tax List and

their Duplicates the following affidavit:

“I as assessor of the of

, do swear (or affirm) that the foregoing list contains the

valuations of all the property liable for taxation in the taxing district in which I

am assessor, and that such property has been valued without favor or

partiality, at its taxable value and I have allowed only such exemptions as are

prescribed by law.”

Where a “district-wide adjustment” of real property taxable valuations has

been put into effect, the assessor must add to the affidavit the following

statement:

“I do further swear (or affirm) that, for the tax year 19 , I have completed

and put into operation a district-wide adjustment of real property taxable

valuations and such taxable valuations conform to the percentage level

established for such year for expressing the taxable value of real property in

the county.”

REFERENCES:N.J.S.A. 54:4-36.

HI -41

311.25 Filing the Assessment Lists. The regular Real Property Tax List is prepared

by the assessor in triplicate, with the original and the first copy being filed

with the county board of taxation by January 10 of the tax year. The original

is retained by the county tax board. The first copy, called the Tax Duplicate is

returned to the assessor, who turns it over to the municipal tax collector for

posting. The second copy of each List is retained in the assessor’s office.

REFERENCES:

N.J.S.A. 54:4-36.

311.26 Extending the Tax. Once the county board of taxation strikes the tax rates

for the taxing districts, each assessor obtains the Tax Duplicate, either from

the board or the tax collector, and “extends” the tax. That is, he multiplies the

taxable value of each property by the appropriate general tax rate for the

district and enters it on the Duplicate List.

If special district taxes are to be levied, the assessor calculates the tax rate for

special district purposes, unless the county board of taxation has already done

so, by dividing the amount to be levied by the taxable value of all property

within the limits of the district, and adds this rate to the rates certified by the

county tax board.

After the taxes are extended, the assessor returns the Tax Duplicate to the

county board of taxation which, by May 13 of the tax year, must correct and

revise both the Tax List and Duplicate, and return the Duplicate to the tax

collector, certified as the true record of taxes to be levied. Any extensions of

taxes made prior to changes, revisions or corrections entered on the Real

Property Tax List by the county board of taxation must be corrected before

bills are mailed.

In current practice, the extension of taxes is accomplished automatically by

computer.

REFERENCES:N.J.S.A. 64:4-9, 54:4-48, 54:4-55.

311.3 Exempt Property List. All cemeteries, churches, public buildings, and other real

111-42

property exempt from taxation must be placed on an Exempt Property List, filed with

the county board of taxation by January 10 of the tax year.

REFERENCES:

N.J.S.A. 54:4-27.

31L31 Form and Content of the Exempt Property List.

(a) Title: EXEMPT PROPERTY LIST

(b) Name and Number of Taxing District and County

The Exempt Property List headings on the Columns 1,2 and 4 are identical to

those on the Real Property Tax List.

Column 3. Name of Facility -

• gives a descriptive word or name for each property listed, as well as the

Building Description Code, Property Classification and Land Dimensions.

• Acreage is calculated based on the entry in the land dimension field.

• Codes for exempt property classes are:

iSA = public school 15D = church & charitable

1 SB = other school 1 SE = cemeteries & graveyards

I 5C = public property 1SF = other exempt

Column 5. Identification Code -

• has three segments for codes reflecting: type of ownership; purpose or use

of the exempt property; and specific description of the exempt property.

Column 6. Statute Under Which Exemption is Claimed -

• cites the statute under which the property is exempted.

Column 7. Filing Date of Statement -

• lists filing dates of the Initial Statement claim for exemption, and every third

year the Further Statement claim for continuing the exemption. Initial and

Further Statements are not required of government owned exempt property.

Column 8. Land and Improvement Value -

• shows both the assessed value of the exempt land and the exempt

improvement.

Column 9. Total Exempt Value -

• shows the total assessed value of exempt land plus exempt improvement.

111-43

311.32 Filing the Exempt Property List. The Exempt Property List is prepared in

triplicate in the same manner as the regular Tax List. When filed with the

county board of taxation on January 10 of the tax year, the Exempt Property

List must be accompanied by copies of all Initial and Further Statements.

REFERENCES:

N.J.S.A. 54:4-4.4.

311.4 Added Assessment List. All added assessments of real property must be entered on

an Added Assessment List filed with the county board of taxation on October 1 of the

tax year.

REFERENCES:

N.J.S.A. 54:4-64.5.

311.41 Form and Content of the Added Assessment List. The Director of the

Division of Taxation prescribes the form of the Added Assessment List. Page

headings of every Added Assessment List must consist of:

(a) Title: ADDED ASSESSMENT REAL PROPERTY TAX LiST

(b) Name and number of the taxing district and county

In addition to the page heading, the following information must be provided

for each property on the Added Assessment List in the appropriate column:

(1) Line Number Column -

• identifies the parcel of real property as to its position in the Added

Assessment List. Each line must be numbered consecutively on

each page of the list.

(2) Block & Lot Numbers. Qualification Codes and Account Number Column

• Block and Lot Numbers and Qualification Code - are used for

identifying the property in relation to the tax map.

• Account Numbers are used in municipalities using this system to

identify taxpayers.

111-44

(3) Land Dimensions. Building Description. Property Classification.

Additional Lots and Calculated Acreage Column -

• shows land dimensions and size, either in feet or acres.

• shows the type of construction by code:

BUILDING DESCRIPTION

FormatStories-Structure-Style-Garage

STORIES C Apartments

S Prefix S with number of stories D Dutch Colonial

STRUCTURE E English Tudor

AL Aluminum Siding F Cape Cod

B Brick L Colonial

CB Concrete Block M Mobile Home

F Frame R Rancher

M Metal S Split Level

RC Reinforced Concrete T Twin

S Stucco W Row Home

SS Structural Steel X Duplex

ST Stone Z Raised Rancher

W Wood 0 Other

Style 2 Bi-Level

A Commercial 3 Tn-Level

B Industrial GARAGE

AG Attached Garage

UG Unattached Garage

NOTE: Number of Cars is prefixed to code.

EXAMPLE: 1.5S-ST-L-2AG MEANS:

1 1/2 Story Stone Colonial 2 Car Attached Garage

III - 45

• shows the property classification by code:

1 = vacant land iSA = public school

2 = residential 1 5B = other school

3A = farm - regular 1 SC = public property

3B = farm - qualified I SD = church & charitable

4A = commercial 1 SE = cemetaries & graveyards

4B = industrial 15F = other exempt

4C = apartment

• shows additional lots which overflow from Column 2.

• shows acreage calculated from entry in land dimension field.

(4) Owner’s Name & Mailing Address. Property Location & Billing Code

Column -

• gives full name and address of the owner.

• shows assigned billing codes for bank or institution receiving duplicate

tax bills.

• shows property location here also.

(5) Taxable Value. Land Improvements. Exemption Amount & Code &

Net Total Column -

• identifies exemptions granted by code:

P Pollution Control

E Automatic Fire Suppression Equipment

M Multiple Family Dwelling Improvement

B Class 4 Abatement

G Commercial Industrial Exemption

I Dwelling Exemption

J Dwelling Abatement

F Fallout Shelter

XV Water Supply Control

H Home Improvement Exemption

K New Dwelling/Conversion Exemption

L New Dwelling/Conversion Abatement

111-46

N Multiple Dwelling Exemption

o Multiple Dwelling Abatement

U Urban Enterprise Zone Abatement

This column provides for a “stacking” of taxable values for Land,

Improvements, the dollar amount of any Exemption applicable, and the

Net Total of these items for each line item.

(6) Months Assessed Column -

• shows the number of whole months remaining in the calendar

year following the date of assessed structure’s completion or of property

which ceased to qualify for exemption.

(7) Date of Completion Column -

• shows the month and day of a structure’s completion or the cessation of

qualification for tax exemption. This is the basis for prorating the added

assessment.

(8) Prorated Assessment Column -

• shows the amount resulting from multiplying the full taxable value of

the added assessment times the number of whole months remaining in

the year following the date of the structure’s completion and dividing

this figure by 12.

(9) Total Real Property Tax Column -

• shows the amount of tax due on the added assessment calculated by

multiplying the general tax rate for the year in which the added

assessment is levied times the Prorated Added Assessment (Column 8).

(10) Special Tax Column -

• shows the code identifying the special district and the amount of

special tax due if a property subject to added assessment is situated in

a special taxing district (i.e. fire, sewer, light, etc.).

(11) Deductions Code Column -

• reflects by code any deductions which apply to the property subject to

added assessment, and the amount deducted.

111-47

(12) Net Amount of Tax Column -

• contains the net added assessment tax due.

311.42 Filing the Added Assessment List. The Added Assessment List is prepared

in triplicate, with the original and the first copy being filed with the county

board of taxation on October 1 of the tax year, and the second copy being

retained by the assessor. The first copy, called the assessor’s Duplicate, must

be returned by the county board to the municipal tax collector on or before

October 10. Any corrections or revisions of the county board are entered both

on the original list and on the Duplicate, and the Duplicate must be certified

by the county board of taxation as the true record of the taxes to be levied.

REFERENCES:N.J.S.A. 54:4-63.5.

311.5 Omitted Property Assessment List. All properties for which the county board of

taxation has rendered judgment prior to October 1 that the property was omitted from

assessment must be entered on the Omitted Property Assessment List which is filed

with the county board on October 1 of the tax year. Also the Assessor’s Omitted

Property Assessment List and Duplicate containing assessments of omitted properties

which the assessor himself has listed under the Alternate Method for levying an

omitted assessment must be filed with the county board on October 1.

REFERENCES:N.J.S.A. 54:4-63.15, 54:4-63.17, 54:4-63.22.

311.51 Form and Content of the Omitted Property Assessment List. The same

forms used for the Added Assessment List may be used for the Omitted

Property Assessment List by substituting the word omitted for added.

111-48

311.52 Filing the Omitted Property Assessment List. The Omitted Property

Assessment List is prepared in triplicate in the same manner as the Added

Assessment List.

REFERENCES:

N.J.SA. 54:4-63.15, 54:4-63.17

312. The Table of Aggregates

312.1 On or before May 3 of the tax year, the county boards of taxation prepare a Table of

Aggregates for each taxing district, using information in the assessors’ Duplicates and

information on the taxable value of second class railroad property supplied by the

Director of the Division of Taxation.

REFERENCES:

N.J.S.A. 54:4-52.

312.2 Form and Content of the Table of Aggregates. The contents of the Table of

Aggregates is prescribed in detail by law. However, the Director of the Division of

Taxation may require additional information be included in the Table.

REFERENCES:

N.J.S.A. 54:4-52.

312.3 Disposition of the Tables of Aggregates. The Tables of Aggregates must be signed

by the members of the county board of taxation and, within three days after May 3,

transmitted to the county treasurer. The county treasurer is responsible for having the

Tables printed and for transmitting certified copies to the Director of the Division of

Taxation, the State Auditor, the clerk of each municipality in the county, and the clerk

of the board of chosen freeholders.

REFERENCES:

N.J.S.A. 54:4-62.

III - 49

312.4 The Abstract of Ratables. When the Tables of Aggregates are printed in a

consolidated form, they are known as the Abstract of Ratables. The Abstract of

Ratables contains the same information for all taxing districts in the county as is

found in the individual Tables of Aggregates for each of the taxing districts. All

county Abstracts of Ratables are reprinted in the Annual Report ofthe Division of

Taxation.

III - 50

EXHIBITS

HANDBOOK FOR NEW JERSEY ASSESSORS

EXHIBIT HI-i

RECORDS RETENTION SCHEDULE FOR NEW JERSEY ASSESSORS

If any of the records listed below are involved in litigation, those records must be retained untilthe litigation is finally resolved.

Title Retention Period

Assessor’s Field Book (Workbook) 3 years

Building Permit (Assessor’s copy) 1 year beyond reassessment determination

Certification of School District Requirements 1 yearA4F-Form A (maintained by School Boardsfor 10 years)

Data Entrya. Accepted-Rejected List (Computer after posting

printout)b. Proof Book (Computer printout) after postingc. Property Record Change Form after posting

N.J.P.T. - 19d. Property Record Change Form after posting

Supplement NJ.P.T. -20

County Tax Boarda. Appeals 3 yearsb. Judgments 5 yearsc. Stipulations 3 yearsd. Chapter 91 Income Statements 3 years

Exemptions and/or Abatements for NewConstruction, Conversion or Improvement ofResidential One or Two Family,Commercial, Industrial or MultipleDwellings. 1 year beyond lapse in exemption

a. Form E/A-l 3 yearsb. Notice of Exemption Abatement

Disallowance 1 year beyond lapse in exemptionc. Multiple Dwelling Forms

Deeds and/or Abstracts (Assessor’s Copies) as updated

EXHIBIT 111-1

Exempt Propertya. Exempt Property Initial Statement 1 year beyond lapse in exemption

(Form I.S.)b. Exempt Property Further Statement as updated

(FormF.S.)

Farmland Assessmenta. Farmland Assessment (Form FA- 1) 3 yearsb. Denial Notice 3 yearsc. Rollback Complaint 3 yearsd. Rollback Judgment 3 yearse. Income/Use Verification 3 years

Tax Maps (AssessortsCopies) as updated

Property Records Cards as updated

Return of Tangible Personal Property by 5 years.Local Exchange Telephone, TelegraphCompanies, etc. PT-lO, PT-lO.l

Sales Ratioa. Sales Ratio Forms SRI-A 3 yearsb. Usable Non-usable Listing - Monthly until cumulative listing receivedc. Usable Non-usable Listing - Cumulative until annual listing receivedd. Usable Non-usable Listing - Annual 2 yearse. Sales Ratio Change Form SR-6 3 years

State Tax Courta. Complaints 3 yearsb. Notice of Hearings 3 yearsc. Withdrawal Letter 3 years

Deduction Applicationsa. Senior Citizen, Disabled Person, or 3 years after title transfer

Surviving Spouse Deduction Application(PTD - May, 1996)

b. Notice of Disallowance (P.D. - 4) 3 years after title transfer

Subdivision Plans 1 year beyond reassessment determination

EXHIBIT Ill-I

Veterans’ Exemption andlor DeductionCertificates

a. Veteran or Surviving Spouse of Veteran 3 years after title transfer

or Serviceperson Claim for Property

Tax Deduction (V.S.S. - April 1996)

b. Disabled Veteran or Surviving Spouse 3 years after title transfer

of Disabled Veteran or Serviceperson

Claim for Property Tax Exemption

(D.V.S.S.E. - April, 1996)

NOTE * If any of the listed records are the subject of litigation they may not be destroyed

even though their retention period has expired.

EXHIBIT 111-2

RECORDS RETENTION SCHEDULE FOR NEW JERSEY COUNTY BOARDS

OF TAXATION

Description Retention Period

SR-lA Forms 5years

Municipalities and School Districts Budgets 3 years unless in litigation(copies)

Tax Lists (Regular, Added Assessment, permanentOmitted Assessment)

Tax Duplicate 5 years

School Requirement Certificates 3 years unless in litigation

State Tax Appeal Forms Filed with County 7 years after fmal litigationafter Final Judgment

State Tax Appeal Judgment Filed with 7 years after final litigationCounty after Final Judgment

County-Board Tax Appeal Forms 7 years

County Board Tax Appeal Judgments 7 years

Recordings of Hearings ttil after final litigation

Omitted Assessment and FarmlandRollback Assessments

a. Complaints 3 years unless in litigationb. Hearing Notice & Proof of Service 3 years unless in litigationc. Judgments 3 years unless in litigation

Exempt Propertya. Initial Statements (copies) 3 yearsb. Further Statements 3 years

Table of Aggregates of Taxable & Exempt permanentProperty

Municipal Tax Maps (copies) as updated

Approved by the State Records Committee10/15/86

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I

TABLE OF AGGREGATES — 19 a’

of Taxable and Exempt Property in the Taxing District of EWING TOWNSHIP

1. Taxable Value

A. Land

B. Improvements

2. Total Taxable Value of Land & Improvements

3. Less Total Partial Exemptions

4. Net Taxable Value

5. Taxable Value of Machinery, Implements &

Equipment of Telephone, Telegraph &

Messenger System Cos. (Ch. 138, L 1966)

6. Net Valuation Taxable (4 + 5)

7. General Tax Rate

8. County Equalization Table Ratio

9. True Value Class II Railroad (Ch. 139, L1968)

10. EqualizatIon (R.S. 54:3—17; R.S. 54:3-19)

A. Amount Deducted (Ch. 168, L 1974)

B. Amount Added

I. Real Property

II. Personal Property of Telephone,

Telegraph & Messenger Systems Cos.

ill. Assumed Fair Value - Business

Personal Property Replacement Rev.

11. Net Valuation on Which County Taxes are

ApportIoned (6 + 9 + 10)

12. Apportionment of Taxes

A. County Taxes

i. Total County Taxes Apportioned

(Including Adjustments)

Il. Adjustments Resulting From

a. County Equalization Table Appeals

b. Appeals & Corrected Errors

lii. Net County Taxes Apportioned (I ± ha ± hib)

B. a. County Library Taxes

c. County Open Space Tax

C. Local Taxes to be Raised For

I. District School Purposes

a. As required by District School Budget

b. Regional. Consolidated & Joint

School Budgets

c. As required by Local Municipal Budget

II. Local Municipal Purposes

D. Total Tax Levy (l2Alll + l2Ba + l2Bc + 12C1 + l2Cll)

13. Property Exempt From Taxation

A. Public School Property

B, Other School Property

C. Public Property

D. Chruch & Charitable Property

E. Cemeteries & Graveyards

F. Other Exemptions

G. Total Amount of Exempt Property

(A+B÷C+D+E+F)

S154,761,100

347, 195,600

22,655,600

5,579,100

21,065,500

S 1,711,’R6.1flfl860,600

1.710.523.500

25,199,699

$ 1,735,723,199

$ 47,917

$ 84,346,506

5,553,136.27

$ 4.697,789.55

$1,134,633,200

$ 2.81

98.02 %

$

$ 84,346,508

34,552,505

49,794,001

10,059,801.56

—96 09

$ 1,820,117,622

$ QQ6,777.47

1,285,769.37

180,321.44

31.715.33500

$ Sn5.1n5.lflfl

(OVER)

TABLE OF AGGREGATES — 19 COntlnud

14. Amount of Miscellaneous Revenues for the

support of the Local Budget

A. Surplus Revenue Appropriated

B. Miscellaneous Revenues Anticipated

C. Receipts from Delinquent Taxes & Liens

D. Total Miscellaneous Revenues (A + B + C)

15. Deductions Allowed (Ch. 73, L 1976)

A. Senior Citizen; Disabled; Surviving Spouse

(CIt 129, L 1976)

B. Veterans Deductions

STATE OF NEW JERSEY MERCER COUNTY ss.

$ 24,043,828.94

$220,000.00

$111,650.00

I,

______________________________

Assessor of the Taxing District

of

______________________________

do swear (or affirm) that the

foregoing list contains the valuations made by me, to the best

of my ability, of all the property liable to taxation in the

taxing district In which I am the Assessor and that I have

valued it, without favor or partiality and have made such

deductions only for debts and exemptions as are prescribed

bylaw.

Sworn nd subscribed before me, this

___________

____-

1———— ‘SSESS0R

I “J\ t\ v’.NOTARY PUBLIC THFCJflE M. YIM

Nfl’ uiL.IC OF NE/ JERSEyI ., n,s 1. rI 20. :-_

Attest: JUNE 24, 1997

b4ITAX ADMINISTRATOR L

$ I ,Sflfl,00fl.O021,172,828.94

1,371,000.00

APPORTIONMENT OF TAXES & ALLOCATIONS OF TAX RATES PER $100 VALUATiON

Item Amount of Tax Rate

Net CountyTaxes $ 9,963,227.47 $ .570

County UbraryTax 1.285.769.37 .080

County Open Space Tax I

District School Tax31,7 15,335.00 1.830

Local Municipal Purpose Tax 5.553, 136.27 .320

TotaiTax Levy $ 48,697,789.55 $ 2.810

REAL PROPERTY CLASSIFICATION SUMMARY

Class No. of Line Items Taxable Value

1. Vacant Land $ 19,828,400

2. Residential 9.969 1,219,823,900

3a. Farm (Regular)461,700

3b. Farm (Qualified) l’ -

72,000

4a. Commercial 54 $ 371,043,000

4b. Industrial 27 31,255,600

4c. Apartment18 68,038.900

Total Class 4a, 4b, 4c 470.337.500

TOTAL 11.267 $ 1,710,523,500

Je4 iP7

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County Percentage. Level of Taxable Value of Real Property — 100%

Total Amount of Miscellaneous Revenues (including Surplus

Revenues Appropriated) for the support of the County Budget $ 25,866,530.62

Rate Per $100 To Be Applied To Col. 11 For Apportionment Of

County Taxes$ .57100345

Rate Per $100 To Be Applied To Col. 11 For Apportionment Of

County Library Taxes$ .04074203

Rate Per $100 To Be Applied To Col. 11 for Apportionment Of -

Open Space Taxes$ .01000000

Net County Taxes Apportioned (l2Affl)$ 66,830,369.68

Adjustments$ 292,369.68

Total County Taxes Apportioned (including Adjustments - Total 12A1) $ 66,538,000.00

Net Oveipayments are added to the Net T41u5 Apportioned wid Net Undayments are deducted.

(C) Clearview Regional High School$ 6,451,231.00

(G) Gateway Regional High School$ 3,848,771.96

(K) Kingsway Regional High School$ 2,627,414.98

(S) Southern Regional High School$ 4,601,971.99

$ 17,529,389.93

- ADD0NAL FIRE TAX RATES PER $100. ASSESSED VALUATION -

IN THE FOLLOWING DISTRICTS

DistrictValuation Appropriation Rate

Deptford Township $ 1,256,903,900 $ 1,621,220.00 $ .13

Franklin Township:Franidinville

104,429,008 205,900.00 .20

Malaga . -

83,974,414 133,823.00 .16

Janvier61,862,200 89,981.00 .15

Grove90,003,132 114,586.00 .13

Star Cross45,466,126 83,302.35 .19

Harrison Township388,096,838 396,262.09 .11

Washington Township2,052,884,910 2,242,614.19 .11

Westville Borough163,426,956 240,203.57 .15

- ADDiTIONAL SOUD WASTE TAX RATES PER $100. ASSESSED VALUATION -

IN THE FOLLOWING DISTRICTS

DistrictValuation Appropriation Rate

Swedesboro Borough $ 72,972,028 S 197,024.00 $ .27

Washington Township2,052,884,910 4,927,483.00 .25

JACQUELINE A. CLARK, President

EDITH K. PATI’ERSON, Commissioner

FRANCIS A. Mc DEVITt Commissioner

GLOUCESTER COUN’IY BOARD OF TAXATION

Attest:DOLORIS R. LINDSAY, County Tax Administrator

I hereby certify this to be a true copy Qf the Abstract of Ratables and Exemptions for the County of

Glouceste State ofNewJersey for the year 1997 asfiled with me by the Gloucester County Board of Taxation.

JEAN L. DUBOIS, County Treasurer

NICHOLAS J. MONAHAN

BRUCE E. COYLE

JOSEPH M. HARASTA

MiCHAEL J. SHERIDAN

FRANCIS FLYNN

FRANK P. LEONEHORACE J. SPOTO

E. CHRISTOPHER KLOSS

HORACE J. SPOTO

SANDRA L ELLIOTr

BRUCE E. COYLE

JAMES H. JONES

MICHAEL D. JONESSTEPHEN NOTHNICK

ROBYN GLOCKER-HAM1OND

ROBERT A. GLOCKER

RONALD FIJALKOWSKI

CHRISTOPHER KLOSS

DIANE HESLEY

W. KIRK HORNER

HORACE J. SPOTO

LEO L. MIDURELINDA B. KALJJSA

ROY A. DUFFIELD

ALICIA L. MELSONLINDA OWEN

Municipal BuildingClarksboro, NJ 08020

P.O. Box 261Monroeville, NJ 08343

Municipal Building

Franklinville, NJ 08322

Borough HallGlassboro, NJ 08028

Municipal BuildingGibbstown, NJ 08027

114 Bridgeton PikeMullica Hill, NJ 08062

73 Main StreetBridgeport, NJ 08014

Municipal BuildingMantua, NJ 08051

Municipal Building

Wilhiamstown, NJ 08094

Borough HallNational Park, NJ 08063

P.O. Box 62Newfield, NJ 08344

Borough HallPaulsboro, NJ 08066

110 S. BroadwayPitnian, NJ 08071

P.O. Box 108Harrisonville, NJ 08039

Borough HallSwedesboro, NJ 08085

P.O. Box 1106Turnersville, NJ 08012

1 W. Cherry Street

Wenonah, NJ 08090

Municipal Building

Thorofare, NJ 08086

1997

GLOUCESThR COUV TAX ASSESSORS

CLAYTON BOROUGH CHRISTINE WAHL Borough Hall

ROBERT CHECCHIA Clayton, NJ 08312

DEPTFORD TOWNSHIP JOSEPH M. HARASTA Municipal Building

V

Deptford, NJ 08096

EAST GREENWICH TOWNSHIP.

ELK TOWNSHIP

FRACLIN TOWNSHIP

GLASSBORO BOROUGH

GREENWICH TOWNSHIP

HARRISON TOWNSHIP

LOGAN TOWNSHIP

MANTUA TOWNSHIP

MONROE TOWNSHIP

NATIONAL PARK BOROUGH

NEWFIELD BOROUGH

PAULSBORO BOROUGH-..

PITMAN BOROUGH

SOUTH HARRISON TOWNSHIP

SWEDESBORO BOROUGH

WASHINGTON TOWNSHIP

WENONAH BOROUGH

WEST DEPTFORD TOWNSHIP

881—2882

845-5300

423—0654

881—6525

694—1234

881—9230

423—1793

478—4111

467—3424

468—3898

728—9817

845—3891

697—1100

423—1500

589—3522

478—4218

467—0202

589—0520

468—5228

853—4575

456—0030

845—1300

848—2832

467—2666

WESTVILLE BOROUGH JAMES H. JONES Borough HallWestville, NJ 08093

WOODBURY CITY HORACE J. SPOTO City HallWoodbury, NJ 08096

WOODBURY HEIGHTS BOROUGH HARRY ELTON, SR. Borough Hall

JOSEPH M. HARASTA Woodbury Heights, NJ 08097

WOOLWICH TOWNSHIP BRUCE KOMITO Township Hall

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Swedesboro, NJ 08085

GLOUCESTER COUNIY BOARD OF TAXATION

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C.C. BIJDI) BOULEVARD ‘P0 BOX 337’ WOQDBURY, NJ 08096

Telephone: (609) 384—6945