Current through Register Vol. 56, No. 18, September 16, 2024
(a) The Continuing
Education Eligibility Board shall approve only those continuing education activities
and course topics as are considered by the Continuing Education Eligibility Board to
be consistent with the purpose of tax assessor continuing education. Course credits
are classified as either property tax administration or real property appraisal.
1. Property tax administration covers the local
government units of New Jersey, State Constitution, and the statutory basis of
assessing.
i. Examples include real property tax
deductions, exemptions, abatements, farmland assessment, revaluation, and
reassessment duties, the tax appeal process, and the sales ratio.
ii. Acceptable human resource courses or computer
courses must be related to assessment duties or functions of the tax assessor or the
county board of taxation at the municipal, county, or State level.
2. Real property appraisal covers the
theory and techniques of valuing real property.
i.
Examples include the replacement cost, sales comparison, and income approaches to
value, land valuation, mass appraisal, Computer Assisted Mass Appraisal (CAMA), and
analysis of income and expense statements, capitalization methods and techniques,
and ad valorem taxation.
3.
Uniform Standards of Professional Appraisal Practice (USPAP) may be categorized as
either property tax administration or real property appraisal.
4. The examples cited in (a)1 and 2 above are
illustrative only and are not inclusive or exclusive of acceptable course
topics.
(b) The Continuing
Education Eligibility Board shall approve only such continuing education programs as
are available and advertised on a reasonably nondiscriminatory basis to certified
tax assessors in the State.
(c)
Continuing Education Eligibility Board approval of all credits must occur prior to
the start of the course or seminar.
(d)
The Continuing Education Eligibility Board may revoke approval of those continuing
education course topics considered by the Continuing Education Eligibility Board as
no longer consistent with the purpose of continuing education at the time it is
presented for vote.
(e) The certificate
holder may obtain continuing education credits consistent with the roles and
responsibilities of the assessor for the following as approved by the Continuing
Education Eligibility Board:
1. Training programs
offered by State or Federal agencies or commissions;
2. Educational programs provided during
professional trade organization conferences;
3. Colleges or universities accredited by the New
Jersey Secretary of Higher Education or any accrediting agency approved by the
Continuing Education Eligibility Board meeting the criteria in (a), (b), and (c)
above, community or junior colleges accredited by the New Jersey Secretary of Higher
Education, and proprietary schools;
4.
Seminars offered by assessor, real estate appraisal, municipal, or county
organizations;
5. Seminars offered by
vendors of commercial products geared toward the assessing office or county board of
taxation; and
6. Participation, other
than as a student, in property tax administration or property tax appraisal
education programs approved by the Continuing Education Eligibility Board.
i. Examples of activities for which credit may be
granted include teaching real property administration courses and/or real property
appraisal courses.
ii. Speakers are
entitled to receive credit for their portion of the instructional activities. No
more than one-half of the total hours of credit required for a renewal cycle may be
awarded for the activities qualifying under this paragraph.
iii. Within each renewal cycle, credit can only be
given once for the same course.
7. For purposes of meeting tax assessor
certificate continuing education requirements, the Continuing Education Eligibility
Board accepts credits earned for real property appraisal courses that have been
approved for continuing education by the State Real Estate Appraisers Board. These
are considered real property appraisal credits and shall not be considered property
tax administration credits.
i. The State Real
Estate Appraisers Board agrees to accept, for purposes of meeting licensed and
certified real estate appraiser continuing education requirements, credits earned
for real property appraisal courses that the Continuing Education Eligibility Board
in the Division of Taxation has approved for continuing education as real property
appraisal credits.
ii. For purposes of
meeting tax assessor certification continuing education requirements, course
reciprocity under this paragraph shall not apply to any credits earned for the
continuing education courses that the State Real Estate Appraisers Board may
retroactively approve for an individual.
iii. For purposes of meeting licensed and
certified real estate appraiser continuing education requirements, course
reciprocity under this paragraph shall not apply to credits earned for courses
relating to assessment administration that are approved by the Continuing Education
Eligibility Board for property tax administration credits.
iv. Courses of the Appraisal Qualification Board
of the Appraisal Foundation that are not consistent with the requirements of the
Continuing Education Eligibility Board in the Division of Taxation as set forth in
this chapter are not eligible for reciprocal credit.
(f) Composition of the continuing education
courses shall include the following:
1. The course
session must be at least two hours long (unless the course is part of a
conference).
2. Credit calculations are
done in hour or half hour increments.
Example: A course that is a one hour and 15 minute session will
have one hour of credit.
3. When
a meal is part of the agenda, the educational session must occur prior to or after
the meal. Credits are not given to sessions occurring when food is being served.
Example: A conference includes a three-hour morning course
session and a two-hour afternoon session, with a one-hour lunch in between sessions.
Only five hours of credit will be allowed.
