New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 12 - LOCAL PROPERTY TAX: GENERAL
- Subchapter 1 - CATEGORIES OF NONUSABLE DEED TRANSACTIONS
- Subchapter 2 - PREPARATION OF LOCAL PROPERTY TAX LIST AND DUPLICATE
- Subchapter 3 - PREPARATION AND FILING OF EXEMPT PROPERTY TAX LIST AND DUPLICATE
- Subchapter 4 - REVALUATION OF REAL PROPERTY BY APPRAISAL FIRMS
- Subchapter 5 THROUGH 9 - RESERVED
- Subchapter 10 - REAL PROPERTY DEFINED
CHAPTER SOURCE AND EFFECTIVE
DATE:
R.2018 d.051, effective December 19, 2017.
See: 49 N.J.R. 2498(a), 50 N.J.R.
664(a).
CHAPTER HISTORICAL NOTE:
Chapter 12, General, was filed and became effective
prior to September 1, 1969 with Subchapter 1, Categories of Nonusable Deed Transactions; Subchapter 2,
Preparation of Local Property Tax List and Duplicate, and Subchapter 3, Preparation and Filing of Exempt
Property Tax List and Duplicate.
Subchapter 4, Revaluation of Real Property by Appraisal Forms,
was adopted as R.1972 d.179, effective September 13, 1972. See: 4 N.J.R. 197(b), 4 N.J.R. 249(a). Subchapter
4 was repealed and new rules adopted as R.1983 d.221, effective June 20, 1983. See: 15 N.J.R. 322(a), 15
N.J.R. 1039(a).
Subchapter 5, Property Tax Appeals, was adopted as R.1973 d.144, effective June
1, 1973. See: 5 N.J.R. 167(c), 5 N.J.R. 247(a). Section 5.1 was amended by R.1991 d.511, effective October
21, 1991. See: 23 N.J.R. 2230(a), 23 N.J.R. 3177(a). Pursuant to Executive Order No. 66(1978), Subchapter 5
expired on July 29, 1993.
Section 6.1, Definitions, of Subchapter 6 was adopted as R.1976 d.172,
effective June 3, 1976. See: 8 N.J.R. 259(b), 8 N.J.R. 356(b). Subchapter 6, Allowance of Home Improvement
Exemptions, was adopted as R.1976 d.185, effective June 10, 1976. See: 7 N.J.R. 522(b), 8 N.J.R. 356(d).
Amendments to Subchapter 6 were adopted as R.1978 d.287, effective August 15, 1978. See: 10 N.J.R. 301(a), 10
N.J.R. 407(c). Subchapter 6 was replaced by a new Subchapter 6, One and Two Unit Residences, and Subchapter
6A, Multiple Dwellings, by Emergency Amendment R.1980 d.253, effective June 16, 1980. See: 12 N.J.R. 436(b).
Section 6A.6, Construction permit; certificate of occupancy, was adopted as Emergency Rule R.1980 d.335,
effective July 28, 1980. See: 12 N.J.R. 554(c). Section 6A.7, Notification of disallowance, was adopted as
R.1980 d.553, effective December 22, 1980. See: 12 N.J.R. 614(b), 13 N.J.R. 111(b). Section 6A.8,
Supplemental procedural rules for assessors, was adopted as R.1982 d.78, effective March 15, 1982. See: 14
N.J.R. 72(b), 14 N.J.R. 278(b). Section 6A.8 was amended by R.1983 d.256, effective July 5, 1983. See: 15
N.J.R. 613(a), 15 N.J.R. 1105(a). Sections 6A.1 and 6A.2 were amended by R.1984 d.550, effective December 17,
1984. See: 16 N.J.R. 2424(a), 16 N.J.R. 3480(a). Subchapter 6, Home Improvement Exemption: One and Two Unit
Residences, and Subchapter 6A, Home Improvement Exemptions: Multiple Dwellings, were repealed by R.1993
d.130, effective March 15, 1993. See: 24 N.J.R. 4335(a), 25 N.J.R. 1228(c).
Subchapter 7,
Homestead Tax Rebate, was adopted as Emergency Rule R.1976 d.333, effective October 21, 1976. See: 8 N.J.R.
582(c). New Subchapter 7 was adopted as R.1978 d.4, effective January 4, 1978. See: 9 N.J.R. 596(a), 10
N.J.R. 81(b). Section 7.1 was amended by R.1977 d.130, effective April 14, 1977. See: 9 N.J.R. 143(a), 9
N.J.R. 245(a); by R.1978 d.411, effective December 5, 1978. See: 10 N.J.R. 518(a), 11 N.J.R. 51(d); by R.1979
d.432, effective October 26, 1979. See: 11 N.J.R. 525(a), 11 N.J.R. 650(a); by R.1989 d.146, effective March
20, 1989. See: 21 N.J.R. 16(b), 21 N.J.R. 778(c). Section 7.2 was amended by R.1977 d.130, effective April
14, 1977. See: 9 N.J.R. 143(a), 9 N.J.R. 245(a); by R.1978 d.411, effective December 5, 1978. See: 10 N.J.R.
518(a), 11 N.J.R. 51(d). Section 7.3 was amended by R.1977 d.130, effective April 14, 1977. See: 9 N.J.R.
143(a), 9 N.J.R. 245(a). Sections 7.4 and 7.10 were amended by R.1978 d.411, effective December 5, 1978. See:
10 N.J.R. 518(a), 11 N.J.R. 51(d); by R.1987 d.477, effective November 16, 1987. See: 19 N.J.R. 1637(a), 19
N.J.R. 2201(a). Section 7.5 was amended by R.1977 d.130, effective April 14, 1977. See: 9 N.J.R. 143(a), 9
N.J.R. 245(a). Sections 7.9, 7.10 and 7.11 were amended by R.1977 d.130, effective April 14, 1977. See: 9
N.J.R. 143(a), 9 N.J.R. 245(a). Section 7.12 was amended by R.1976 d.339, effective October 29, 1976. See: 8
N.J.R. 586(c); by R.1977 d.90, effective March 16, 1977. See: 9 N.J.R. 199(b); by R.1977 d.448, effective
November 30, 1977. See: 10 N.J.R. 44(a); by R.1978 d.10, effective January 18, 1978. See: 10 N.J.R. 81(c); by
R.1978 d.406, effective November 28, 1978. See: 11 N.J.R. 51(b); by R.1978 d.411, effective December 5, 1978.
See: 10 N.J.R. 518(a), 11 N.J.R. 51(d); by R.1979 d.467, effective November 28, 1979. See: 12 N.J.R. 56(b);
by R.1980 d.517, effective December 1, 1980. See: 13 N.J.R. 47(a); amended on an emergency basis by R.1981
d.474, effective December 1, 1981. See: 13 N.J.R. 948(b); readopted, R.1982 d.41, effective February 2, 1982.
See: 14 N.J.R. 212(a); amended on an emergency basis by R.1982 d.439, effective November 30, 1982 and expired
on February 1, 1983. See: 14 N.J.R. 1466(a); amended on an emergency basis by R.1983 d.582, effective
December 1, 1983. See: 15 N.J.R. 2177(a); amended on an emergency basis by R.1984 d.15, effective January 17,
1984. See: 16 N.J.R. 252(b); amended on an emergency basis by R.1984 d.584, effective December 4, 1984 and
expired February 4, 1985. See: 16 N.J.R. 3498(a), 17 N.J.R. 740(a), 17 N.J.R. 746(b). Correction: Date
changed in (h) to March 1, 1984; emergency amendment, R.1985 d.655, effective December 5, 1985 (expired
February 3, 1986). See: 18 N.J.R. 107(a); readopted, R.1986 d.64, effective March 17, 1986. See: 18 N.J.R.
107(a), 18 N.J.R. 568(b); emergency amendment, R.1986 d.482, effective December 1, 1986 (expired January 30,
1987). See: 18 N.J.R. 2460(a); readopted, R.1987 d.223, effective May 18, 1987. See: 18 N.J.R. 2460(a), 19
N.J.R. 884(a); emergency amendment, R.1987 d.537, effective December 2, 1987 (expired January 31, 1988). See:
19 N.J.R. 2498(a); emergency amendment, R.1988 d.109, effective March 7, 1988. See: 19 N.J.R. 2498(a), 20
N.J.R. 547(a); amended by R.1989 d.146, effective March 20, 1989. See: 21 N.J.R. 16(b), 21 N.J.R. 778(c).
Sections 7.13 and 7.14, new rules, R.1978 d.411, effective December 5, 1978. See: 10 N.J.R. 518(a), 11 N.J.R.
51(d). Section 7.15, emergency new rule, R.1991 d.251, effective April 6, 1991 (expired June 15, 1991). See:
23 N.J.R. 1464. Adoption of concurrent proposal, R.1991 d.527, effective November 4, 1991. See: 23 N.J.R.
1464(a), 23 N.J.R. 3345(a). Pursuant to Executive Order No. 66(1978), Subchapter 7 expired on July 29, 1993.
Subchapter 8, Exemptions: Solar Energy Heating and Cooling Systems, was adopted as R.1978 d.225,
effective July 7, 1978. See: 10 N.J.R. 264(c), 10 N.J.R. 264(a). Pursuant to Executive Order No. 66(1978),
Subchapter 8 was readopted as R.1983 d.355, effective August 12, 1983. See: 15 N.J.R. 1082(a), 15 N.J.R.
1487(b). Pursuant to Executive Order No. 66(1978), Subchapter 8 expired on July 29, 1993.
Subchapter 9, Moratorium on Taxation of Mobile Homes as Real Property, was adopted as R.1980 d.147, effective
April 9, 1980. See: 12 N.J.R. 160(a), 12 N.J.R. 293(c). Sections 9.3, 9.5 and 9.6 were amended by R.1981
d.207, effective July 9, 1981. See: 13 N.J.R. 162(b), 13 N.J.R. 462(c). Pursuant to Executive Order No.
66(1978), Subchapter 9 expired on July 29, 1993.
Pursuant to Executive Order No. 66(1978),
Chapter 12, General, was readopted as R.1983 d.355, effective August 12, 1983. See: 15 N.J.R. 1082(a), 15
N.J.R. 1487(b).
Pursuant to Executive Order No. 66(1978), Chapter 12, General, was readopted as
R.1988 d.408, effective July 29, 1988. See: 20 N.J.R. 1066(a), 20 N.J.R. 2319(a). Subchapter 10, Real
Property Defined, was adopted as R.1988 d.581, effective December 19, 1988. See: 20 N.J.R. 1787(a), 20 N.J.R.
3142(c).
Pursuant to Executive Order No. 66(1978), Chapter 12, General, was readopted as R.1993
d.482, effective October 4, 1993. See: 25 N.J.R. 2652(a), 25 N.J.R. 4604(b). Subchapter 7, Homestead Property
Tax Rebate, was adopted as R.1994 d.136, effective March 21, 1994. See: 26 N.J.R. 109(b), 26 N.J.R. 1370(a).
Subchapter 11, Disabled Veteran's Property Tax Exemption: Retroactive Reimbursement, was adopted
as R.1998 d.70, effective January 20, 1998. See: 29 N.J.R. 4411(a), 30 N.J.R. 380(a).
Pursuant
to Executive Order No. 66(1978), Chapter 12, General, was readopted as R.1998 d.421, effective July 21, 1998.
See: 30 N.J.R. 1922(a), 30 N.J.R. 3066(b).
Subchapter 8, New Jersey Saver, was adopted R.1999
d.316, effective August 20, 1999, to expire February 20, 2000. See: 31 N.J.R. 2644(a). Subchapter 8, New
Jersey Saver, was adopted as R.2000 d.82, effective February 7, 2000. See: 31 N.J.R. 2711(a); 32 N.J.R.
814(b).
Chapter 12, General, expired on July 21, 2003.
Chapter 12, Local Property
Tax: General, was adopted as new rules by R.2005 d.366, effective November 21, 2005. See: 37 N.J.R. 1128(a),
37 N.J.R. 4462(a).
Chapter 12, Local Property Tax: General, was readopted as R.2011 d.067,
effective January 27, 2011. See: 42 N.J.R. 2749(a), 43 N.J.R. 450(a).
In accordance with
N.J.S.A. 52:14B-5.1b, Chapter 12, Local Property Tax: General, was scheduled to expire on January 27, 2018.
See: 43 N.J.R. 1203(a).
Chapter 12, Local Property Tax: General, was readopted as R.2018 d.051,
effective December 19, 2017. As a part of R.2018 d.051, Subchapter 2, Preparation of Local Property Tax List
and Duplicate, was renamed Preparation and Filing of Local Property Tax List and Duplicate, effective January
16, 2018. See: Source and Effective Date. See, also, section annotations.
CHAPTER AUTHORITY:
N.J.S.A. 54:1-35.1, 54:1-35.35, 54:3-14, 54:4-1, 54:4-8.66d, 54:4-23.21, 54:4-26, and 54:50-1.