New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 12 - LOCAL PROPERTY TAX: GENERAL
Subchapter 2 - PREPARATION OF LOCAL PROPERTY TAX LIST AND DUPLICATE
Section 18:12-2.3 - Tax list page summaries; recapitulation of property

Universal Citation: NJ Admin Code 18:12-2.3

Current through Register Vol. 56, No. 18, September 16, 2024

(a) The assessor shall prepare a summary containing the valuations as they appear in the tax list and duplicate for both taxable and exempt properties. In addition, the assessor shall prepare an alphabetical index listing the taxpayer by name. The summaries will pertain to the property classification code as described in N.J.A.C. 18:12-2.1.

(b) The assessor shall provide for a summary of deduction amounts for senior citizens, disabled citizens, and their surviving spouses, surviving civil union partners, and surviving domestic partners, and for veterans and their surviving spouses, surviving civil union partners, and surviving domestic partners, and the surviving spouses, surviving civil union partners, and surviving domestic partners of servicepersons. There shall also be a summary of the number of parcels and the exemption amounts for the following:

1. Fire Suppression Systems (N.J.S.A. 54:4-3.1 30);

2. Pollution Control (54:4-3.5 6);

3. Fallout Shelter (54:4-3.4 8);

4. Water Supply Control or Sewerage Disposal System (N.J.S.A. 54:4-3.56);

5. Commercial Industrial Exemption (40A:21-8);

6. Dwelling Exemption (40A:21-1);

7. Dwelling Abatement (N.J.S.A. 40A:21-l);

8. New Dwelling/Conversion Exemption (40A:21-5);

9. New Dwelling/Conversion Abatement (40A:21-6);

10. Multiple Dwelling Exemption (40A:21-6);

11. Multiple Dwelling Abatement (N.J.S.A. 40A:21-6);

12. Urban Enterprise Zone Abatement (N.J.S.A. 54:4-3.139); and

13. Renewable Energy Systems (N.J.S.A. 54:4-3.113a).

(c) The assessor shall prepare a summary of special tax districts such as fire, garbage, water, and special improvement district, and eligibility for the Regional Efficiency Aid Program, as established by the Regional Efficiency Aid Program Act pursuant to N.J.S.A. 54:4-8.76.

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