New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 12 - LOCAL PROPERTY TAX: GENERAL
Subchapter 4 - REVALUATION OF REAL PROPERTY BY APPRAISAL FIRMS
Section 18:12-4.9 - Taxpayer review procedure
Universal Citation: NJ Admin Code 18:12-4.9
Current through Register Vol. 56, No. 18, September 16, 2024
(a) The firm shall provide taxpayers with an opportunity to review the proposed assessment of their property.
(b) The firm, at its expense, shall mail a written notice, approved by the assessor, indicating the appraised value of the property and advising the taxpayers of their right to attend an individual informal review.
(c) Informal reviews shall be held at a designated location within the municipality and shall be scheduled so as to allow the firm sufficient time to fully review and discuss the proposed assessment with the taxpayer as follows:
1. Each taxpayer attending a review shall be
afforded an individual meeting with a qualified person employed by the
firm;
2. Sufficient time shall be
allotted to hear and conclude reviews on or before December 15;
3. A written record of each review shall be
provided to the assessor in a format approved by the assessor;
4. Suggested revisions by the firm resulting from
the taxpayers' reviews shall be made with the consent of the assessor; and
5. Each taxpayer shall be informed in writing by
the firm of the results of their assessment review within four weeks of the
conclusion of all reviews.
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