Title 54, Title 54: TAXATION

54:1-81. Sums received not considered an exception or exemption Any sum received by a qualified municipality pursuant to this act shall not be considered as an exception or exemption under P.L.1976, c. 68 (C. 40A:4-45.1 et seq.). L.1983, c. 551, s. 14, eff. Jan. 17, 1984; per s.1…

54:1-82. Pinelands municipal property tax stabilization commission; membership; report; hearings a. There is established a "Pinelands Municipal Property Tax Stabilization Commission" which shall comprise 10 members as follows: the Commissioner of Environmental Protection, the Dir…

54:1-83. Anticipation of amount of entitlement in budget; rules and regulations Notwithstanding the provisions of the "Local Budget Law" (N.J.S. 40A:4-1 et seq.), a municipality which qualifies for an entitlement pursuant to section 7 of this act may anticipate the amount of the …

54:1-84 "Pinelands Property Tax Assistance Fund"; administration, definitions. 20. a. The "Pinelands Property Tax Assistance Fund" is established in the General Fund as a special nonlapsing fund for the purpose of providing State aid to qualifying municipalities in the pinelands …

54:1-85 Distribution of funds; definitions. 19. a. (1) (Deleted by amendment, P.L.2013, c.253) (2) (Deleted by amendment, P.L.2013, c.253) b. The "Highlands Municipal Property Tax Stabilization Fund" is established in the General Fund as a special nonlapsing fund for the purpose …

54:1-86 Short title. 1. Sections 1 through 15 of P.L.2009, c.118 (C.54:1-86 et seq.) shall be known and may be cited as the "Property Tax Assessment Reform Act." L.2009, c.118, s.1.

54:1-87 Findings, declarations relative to property tax assessment reform. 2. The Legislature finds and declares: a. Under the current real property assessment system, each municipality within a county assesses its property at a different percentage of market value, requiring tha…

54:1-88 Definitions relative to property tax assessment reform. 3. As used in this act: "County governing body" means the county board of chosen freeholders of the pilot county. "County assessor" means the person appointed by the county governing body pursuant to section 4 of P.L…

54:1-89 Appointment of county assessor. 4. a. On the first day of January of the first full calendar year next following the effective date of P.L.2009, c.118 (C.54:1-86 et al.), or as soon thereafter as may be practicable, the county governing body shall appoint a county assesso…

54:1-90 Real property revaluation by municipality. 5. a. On or before December 31 of the third full calendar year next following the effective date of P.L.2009, c.118 (C.54:1-86 et al.) every municipality within the pilot county shall implement a real property revaluation. b. (1)…

54:1-91 Appointment of deputy, assistant deputy county assessors. 6. a. The county governing body shall appoint deputy county assessors and assistant deputy county assessors as needed, subject to the requirements of section 13 of P.L.2009, c.118 (C.54:1-98). Deputy county assesso…

54:1-92 Duties of county assessor. 7. The county assessor shall: a. supervise the deputy county assessors and, when appropriate, recommend the removal of a deputy county assessor for failure to adhere to standards of performance adopted by the director or schedules or standards a…

54:1-93 Determination of taxable status of property. 8. a. The county assessor, through a staff of deputy county assessors, shall locate, identify, and determine the taxable status of property within every municipality within the pilot county, determine the taxable value of the p…

54:1-94 Review, revision or correction. 9. a. Whenever any law, rule or regulation provides for the review, revision or correction of an assessor's list or duplicate, or a list of added or omitted properties, that review, revision or correction shall be performed by the county as…

54:1-95 Annual tax list, property values available for public inspection. 10. Notwithstanding any law to the contrary, the county assessor shall make the annual tax list and property values for each municipality available for public inspection within that municipality. Following …

54:1-96 Hiring preference. 11. A hiring preference shall be given to tenured, certified tax assessors, deputy assessors, and to county tax administrators for the filling of staff positions in the office of the county assessor. Pension rights for those hired for staff positions sh…

54:1-97 Schedule for abolishment of office of municipal tax assessor. 12. The county assessor, in consultation with every municipal governing body and municipal tax assessor, shall promulgate a three-year schedule for the abolishment of the office of municipal tax assessor for ev…

54:1-98 Preference for appointment as deputy county assessor; tenure. 13. a. A serving municipal tax assessor or deputy municipal tax assessor who holds tenure in the position, or who has obtained a certified tax assessor certificate immediately prior to the appointment of the fi…

54:1-99 Transfer of property assessment function. 14. a. In accordance with the phase-in schedule promulgated by the county assessor pursuant to section 12 of P.L.2009, c.118 (C.54:1-97), the county tax administrator for the pilot county, in consultation with the county governing…

54:2-40. Copies of appeal to be served; copies of judgment; notice; notices; notice of withdrawal or dismissal of complaint A copy of the complaint shall be served by the plaintiff upon the county board of taxation whose judgment is the subject of such review, or its secretary, a…

54:3-1. County boards of taxation continued The several county boards of taxation created and established in the several counties for the equalization, revision, review and enforcement of taxes by the act entitled "A supplement to an act entitled "An act for the assessment and co…

54:3-10. Administrator; removal; charges in writing; notice; trial; appeal No county tax administrator who has heretofore acquired, or shall hereafter acquire, tenure pursuant to the provisions of R.S. 54:3-9, shall be removed from office except for just cause, as provided in sec…

54:3-11. County boards of taxation replace predecessors The county boards of taxation shall have all the powers formerly exercised by commissioners of appeal and local boards charged with the duty of reviewing taxes on appeal, under such rules as they may from time to time adopt,…

54:3-12. Other county and local boards abolished; exception L.1906, c. 120, s. 13, p. 217 (C.S. p. 5121, s. 37a2), being section thirteen of an act entitled "A supplement to an act entitled "An act for the assessment and collection of taxes,' approved April eighth, one thousand n…

54:3-13. Secure taxation at taxable value Each county board of taxation shall secure the taxation of all property in the county at its taxable value as prescribed by law, in order that all property, except such as shall be exempt by law, shall bear its full and just share of taxe…

54:3-14. Petitions of appeal, rules, regulations and procedures; directions; record; transcript Each board shall adopt such standardized petitions of appeal, rules, regulations and procedures as are prescribed by the Director of the Division of Taxation, and issue such directions…

54:3-15. Boards to view assessed properties; meetings The members of each county board, in carrying into effect the provisions of this title, shall view and inspect, so far as possible in all cases, the various assessed properties in the various taxing districts in the county, an…

54:3-16. Administrator; responsibility for administrative functions and assessors; rules Each county tax administrator, under the supervision and control of the county board of taxation, shall be responsible for the administrative functions of the board, and, pursuant to such sup…

54:3-17 Ratio of assessment to value; equalization table; copies to assessors. 54:3-17. Each county tax administrator shall annually ascertain and determine, according to his best knowledge and information, the general ratio or percentage of true value at which the real property …

54:3-18 Meeting to review equalization table; hearing and notice. 54:3-18. The county board of taxation in each county shall meet annually for the purpose of reviewing the equalization table prepared pursuant to R.S.54:3-17 with respect to the several taxing districts of the coun…

54:3-19. Valuations of property as confirmed to be final; copies of table After the equalization table is finally confirmed by the board, the valuations of property in each district as equalized shall be deemed to be the valuation of such property in computing the total ratables …

54:3-2 Taxation board members. 54:3-2. Each board shall, as heretofore, be known as the county board of taxation, and be composed of five members, except as hereinafter provided, to be appointed by the Governor by and with the advice and consent of the Senate. Each member shall b…

54:3-20. Assessment of omitted property The county board of taxation shall have the power to hear and determine matters of taxable property omitted from assessments. Amended by L.1947, c. 413, p. 1287, s. 13.

54:3-20.1. Reference to one or more members to take testimony The board may, as occasion shall require, by order, refer to one or more of its members the duty of taking testimony in a matter pending before it, and to report thereon to the board, but no determination shall be made…

54:3-21 Appeal by taxpayer or taxing district; petition; complaint; exception. 54:3-21. a. (1) Except as provided in subsection b. of this section a taxpayer feeling aggrieved by the assessed valuation or exempt status of the taxpayer's property or a taxing district which may fee…

54:3-21.3. Fees Upon the filing of a petition of appeal by any taxpayer with the county board of taxation in any county pursuant to section 54:3-21 of the Revised Statutes, such taxpayer or the person acting on his behalf shall pay to the county treasurer, through the county tax …

54:3-21.3a Use of revenues from fees. 18. All revenues received by the county from fees, either established or increased pursuant to this amendatory and supplementary act, shall be used exclusively for the purposes of modernizing the record-retention capabilities of the county bo…

54:3-22. Hearing of appeals; witnesses; evidence; revision of taxable value; grounds; computation 54:3-22. a. The board shall thereupon make such order respecting the time and manner for hearing the appeal as it may deem just, and shall summarily hear and determine the appeal, an…

54:3-23. Disobedience of witness, punishment 54:3-23. In case of the failure of a person to obey any such order or subpoena of a county board of taxation, or to answer any inquiry properly put to him upon such examination, the person shall be punishable by the Superior Court in t…

54:3-24. Perjury A person making a false statement to the board under oath shall be guilty of perjury.

54:3-25. Quorum; majority may act A majority of the members of the board shall constitute a quorum for the transaction of business, and an adjustment agreed to by such majority shall be taken to be the action of the board.

54:3-26. Hearing, determination of appeals 54:3-26. The county board of taxation shall hear and determine all such appeals within three months after the last day for filing such appeals, and shall keep a record of its judgments thereon in permanent form, and shall transmit a writ…

54:3-26.1. Extension of time for hearing appeal 1. In the event a county board of taxation cannot hear and determine any one or more appeals within the time prescribed in R.S.54:3-26, it may at any time apply to the Director of the Division of Taxation for extension of the time w…

54:3-26a. Action or determination of county board of taxation; review by tax court Any action or determination of a county board of taxation may be reviewed by the tax court in accordance with the provisions of the State Tax Uniform Procedure Law, R.S. 54:48-1 et seq. L.1983, c. …

54:3-26b. Review of judgment of county board of taxation Any party who is dissatisfied with the judgment of the county board of taxation may seek review of that judgment in the tax court in accordance with the provisions of the State Tax Uniform Procedure Law, R.S. 54:48-1 et seq…

54:3-27. Payment of taxes pending appeal 54:3-27. A taxpayer who shall file an appeal from an assessment against him shall pay to the collector of the taxing district no less than the total of all taxes and municipal charges due, up to and including the first quarter of the taxes…