Title 54, Title 54: TAXATION

54:1-103 Definitions relative to the "Real Property Assessment Demonstration Program." 3. As used in this act: "County board of taxation" or "county tax board" means the board of taxation of a demonstration county. "County tax administrator" means the administrator of the board o…

54:1-104 Real property assessment demonstration program. 4. a. There is established a real property assessment demonstration program, which shall be open for participation therein to any county in the State, to evaluate the efficacy and functionality of a municipal system of real…

54:1-105 Adoption of alternative real property assessment calendar. 1. The governing body of a county that, on the effective date of P.L.2018, c.94 (C.54:1-105 et al.), is not participating in the "Real Property Assessment Demonstration Program," P.L.2013, c.15 (C.54:1-101 et al.…

54:1-106 Rules, regulations. 11. The State Treasurer, in consultation with the Director of the Division of Taxation in the Department of the Treasury, pursuant to the provisions of the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), shall adopt rules and reg…

54:1-11. Special deputy; powers continue until revoked; salary and status unaffected When the state tax commissioner is unable to perform any one or more of his public duties, through sickness, absence from his office, pressure of other public business, temporary inability to act…

54:1-12. Commissioner may reorganize department; abolish positions The commissioner may establish and from time to time reorganize such divisions of the department as he may deem advisable, and abolish any office or position he may determine to be unnecessary.

54:1-13. Annual report to legislature; recommendations The commissioner shall annually report to the legislature, particularly specifying any means, practices or devices used for the evasion of proper taxation, and shall annually submit to the legislature such recommendations as …

54:1-14. Books, records and documents; custody All books, blanks, papers, documents, and other records delivered and transferred to the commissioner by virtue of section three of an act entitled "An act to establish a state tax department and to define its powers and duties; and …

54:1-15. Municipal maps for tax purposes; preparation; authority of state department L.1913, c. 175, p. 314 (1924 Suppl. s.s. 208-444d to 208-444i), entitled "An act providing for the preparation and use of maps for purposes of taxation in all taxing districts," approved April fi…

54:1-16. Commissioner may issue subpoenas to witnesses When the commissioner is authorized by law to make an investigation or hold a hearing, he shall have full power by subpoena to compel the attendance of witnesses before him, or before any of the employees of the department by…

54:1-17. Oaths administered; order compelling person to submit to examination The Director of the Division of Taxation or any of the employees of the division delegated or deputized to sit for him shall have power to administer oaths to any person to ascertain any facts which wil…

54:1-18. Investigation of irregularity or inequality of assessments If it shall appear, by written complaint of a taxing district or county, that another taxing district or county which is by taxes contributing to a common cause with the complainant, is by inequality of valuation…

54:1-19. Examination of assessors and other witnesses; view premises In making the investigation upon such written complaint the Director of the Division of Taxation may examine any assessor under oath, as to his assessments, both as to the valuation as a whole and as to any part…

54:1-2. Department; powers and duties The department shall exercise exclusively all the powers and perform all the duties formerly exercised or performed by or conferred and imposed upon the state board of taxes and assessment, except those relating to the review, hearing and det…

54:1-2.1 Property Taxpayer Bill of Rights. 1. The Director of the Division of Taxation shall promulgate a Property Taxpayer Bill of Rights and each county board of taxation and each municipality in the State shall post it on their respective websites, if any. The Property Taxpaye…

54:1-20. Increase of assessments to equalize valuations If it shall appear that the value of any property contained in a taxing district or county, including railroad and canal property bearing the common burden, is relatively less than the value of other property contributing by…

54:1-21. Decrease and equalization of assessments If upon such investigation it shall appear to the Director of the Division of Taxation that the assessment of any property lying in a taxing district or county, including such property of a railroad or canal company, and taxed for…

54:1-22. Notice to assessor and owner before change Before a change shall be made in valuation, the assessor of the taxing district in which the change is proposed and the owner of the property affected shall be notified in writing that the commissioner proposes to make the chang…

54:1-23. Notice and publication; service The notice shall be sufficient if published in one of the newspapers circulating in the county, at least five days before the hearing, and mailed to the postoffice address of the assessor and owner or served on them personally, at least fi…

54:1-24. Taxes to conform to corrected valuation When the taxes shall have been amended as provided in sections 54:1-18 to 54:1-23 of this title they shall be levied and collected upon the basis of the corrected valuation.

54:1-25. Investigation of method of local assessors The commissioner shall investigate the method adopted by local assessors in the assessment of real and personal property, furnish to them information to aid them in making assessments, examine all cases where evasion of proper t…

54:1-26. Authority of director to reassess property When the Director of the Division of Taxation has reason to believe that any property, including the property of railroad and canal companies, has been assessed at a rate lower than is consistent with the purpose of securing uni…

54:1-27. Order for reassessment; failure of assessor to comply; appointment of substitute The Director of the Division of Taxation may, if necessary, direct an assessor or other taxing officer to make a reassessment of any or all of the property, according to rules which he shall…

54:1-28. Notice of investigation; publication; mailing Notice of the investigation preceding such reassessment shall be given by the commissioner by publication in a newspaper circulating in the taxing district to be affected. The notice shall set forth the purpose of the investi…

54:1-29. Completion of reassessments; correction of duplicates; expenses The reassessment shall be completed and the valuations made therein certified to the county board of taxation on or before March fifteenth following the date of the original assessment for that year. The val…

54:1-30. Investigation for securing true valuation every five years The Director of the Division of Taxation shall, once in every 5 years beginning with the calendar year 1933, investigate in each county assessments made against any property, including the property of railroad an…

54:1-33. State equalization table prepared; copies to county boards and state comptroller The commissioner shall annually, after receiving from the county boards of taxation the abstracts of ratables as last certified by such boards, inquire into and determine the general ratio o…

54:1-34. Equalization of assessments between counties; annual hearing The commissioner shall sit annually on the second Tuesday in July at his office in Trenton, for the purpose of equalizing the assessments between the several counties. At that time a hearing shall be given to t…

54:1-35. Preparation of abstract of total ratables 54:1-35. The Director of the Division of Taxation shall prepare an abstract of the total ratables of the State, as returned by the county boards of taxation and corrected or confirmed by him in accordance with the State equalizat…

54:1-35.1. Table of equalized valuations; promulgation; place to be kept On or before October 1 in each year the Director of the Division of Taxation, in the State Department of the Treasury shall promulgate a table of equalized valuations to be used in the calculation and apport…

54:1-35.2. Form and contents of table The table of equalized valuations shall be in columnar form and shall list each taxing district in the State, together with (1) its aggregate assessed valuation of real property (exclusive of Class II railroad property); (2) the average ratio…

54:1-35.25. Examinations; applications; qualifications; fee Commencing in 1968, the Director of the Division of Taxation shall, annually, in March and September of each year, hold examinations of applicants for certification as tax assessor. An applicant for examination shall, no…

54:1-35.25a. Dispensation with 4-year college requirement; duration Up until December 31, 1972, the 4-year college requirement, or the equivalency requirement in substitution therefor, set forth in section 1 of P.L.1967, chapter 44 (C. 54:1-35.25) shall be dispensed with and no a…

54:1-35.25b Continuing education, training requirements for certified tax assessors. 1. a. All tax assessor certificates issued prior to the effective date of P.L.1999, c.278 (C.54:1-35.25b et al.) shall expire five years following that effective date and shall be renewed in acco…

54:1-35.26. Tax assessor certificate; fee Upon the successful completion of the examination by an applicant, a tax assessor certificate shall be issued to him, upon the payment of an additional fee of $25.00 to the order of the State Treasurer. L.1967, c. 44, s. 2, eff. May 4, 19…

54:1-35.27. Preservation of applications, test papers, etc.; records; destruction The director shall preserve the applications, test papers and other work, except such as may be returned to the applicants and shall keep a record of the results of the examinations and the date of …

54:1-35.28. Certificate issued without examination; fee In the case of an applicant who, on or after effective date of this act but not later than June 30, 1969, while actually in office as an assessor or performing the duties of an assessor, whether in the classified or unclassi…

54:1-35.29 Revocation, suspension of tax assessor certificate. 5. Any tax assessor certificate may be revoked or suspended by the director for dishonest practices, or willful or intentional failure, neglect or refusal to comply with the constitution and laws relating to the asses…

54:1-35.3. True value; determination of ratio of aggregate assessed to aggregate true valuation of real estate True value for the purposes of this act shall be deemed to be valuation at current market prices or values, determined in such manner as the director may, in his discret…

54:1-35.30. Certificate necessary for appointment or reappointment Except as herein otherwise provided, no person shall on and after July 1, 1971, be appointed or reappointed as tax assessor in any municipality in this State unless he shall hold a tax assessor certificate. The fo…

54:1-35.31 Reappointment or re-election; term; removal; dismissal. 7. a. Notwithstanding the provisions of any other law to the contrary, every person (1) who, upon reappointment or re-election subsequent to having received a tax assessor certificate and having served as tax asse…

54:1-35.32. Tenure of office On and after July 1, 1969 no assessor shall acquire tenure of office under any law of this State unless he shall have received a tax assessor certificate. Nothing herein contained shall be construed to affect tenure of office theretofore acquired nor …

54:1-35.33. Joint municipal tax assessor; eligibility No person shall be eligible to hold the office of joint municipal tax assessor unless he shall be the holder of a tax assessor certificate. L.1967, c. 44, s. 9, eff. May 4, 1967.

54:1-35.34. Rules and regulations The director may promulgate such rules and regulations and prescribe such forms as he shall deem necessary to implement this act. L.1967, c. 44, s. 10, eff. May 4, 1967.

54:1-35.35. Rules; standards for valuation and revaluation of real property; qualifications for firms and individuals under contract with municipality as assessors The Director of the Division of Taxation in the Department of the Treasury shall by rule establish standards to be u…

54:1-35.36. Contract by municipality for valuation or revaluation of real property; approval by director of division of taxation Any municipality proposing to contract for a valuation or revaluation of all or designated portions of the real property in the municipality shall subm…