N.J. Admin. Code § 18:12-4.9

Current through Register Vol. 56, No. 11, June 3, 2024

Section 18:12-4.9 - Taxpayer review procedure

(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.

N.J. Admin. Code § 18:12-4.9

Amended by 50 N.J.R. 664(a), effective 1/16/2018