New Jersey Administrative Code
Title 5 - COMMUNITY AFFAIRS
Chapter 33 - TAX COLLECTION ADMINISTRATION
Subchapter 3 - TENANTS' PROPERTY TAX REBATE PROGRAM
Section 5:33-3.3 - Tax collector responsibilities
Universal Citation: NJ Admin Code 5:33-3.3
Current through Register Vol. 56, No. 18, September 16, 2024
(a) Every tax collector shall:
1. Ensure that
records in the MOD IV system reflect all changes required by the adjudication
of tax appeals;
2. Identify
qualified properties for the MOD IV or related local system from prior records,
owner rebate certificates returned, and other sources;
3. Within 30 days after mailing tax bills,
send a Tax Reduction Notice to every owner who receives a property tax
reduction or a REAP property tax credit, with a copy to the local agency. If
there is no local agency, a copy shall be kept for one year or until the next
rebate notices are issued, whichever is sooner; and
4. Provide a revised Tax Reduction Notice to
any owner whose taxes have been reduced administratively or by appeal judgment
since the original notices were mailed by:
i.
Issuing the revised Notice within 30 working days after the collector being
apprised of the action by the owner or the owner's agent, or by other means,
and verifying the record date; and
ii. Sending a copy of the revised Notice to
the local agency, or keep it if there is no local agency.
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