N.J. Admin. Code § 18:17-2.1

Current through Register Vol. 56, No. 24, December 18, 2024

Section 18:17-2.1 - Recertification requirements

(a) Tax assessor certificates shall expire five years following the date of issuance of the certificate and shall be renewed in accordance with the procedure established in the Act and this section.

1. Prior to the first renewal date of a tax assessor certificate, every applicant shall, on a form prescribed by the Director of the Division of Taxation, furnish proof of having earned at least 50 continuing education credit hours over the prior five-year period. The required allocation of the 50 minimum credit hours is as follows:

i. Twenty credit hours in property tax administration;

ii. Twenty credit hours in real property appraisal; and

iii. Ten hours in either property tax administration or real property appraisal.

2. Thereafter, prior to each succeeding renewal date, the applicant must furnish proof of having earned at least 30 continuing education credit hours over the prior three-year period. The required allocation of the 30 minimum credit hours is as follows:

i. Ten credit hours in property tax administration;

ii. Ten credit hours in real property appraisal; and

iii. Ten credit hours in either property tax administration or real property appraisal.

3. A certificate holder shall retain for at least five years documentation of the continuing education hours that the certificate holder completes to verify program attendance and/or course completion. Each certificate holder shall submit such documentation to the Division of Taxation as required. The Division shall review the records of certificate holders at the end of a cycle, at the discretion of the Director, or on a random basis, to determine compliance with continuing education requirements.

i. Documentation of continuing education requirements for courses, seminars, and training programs approved by the Continuing Education Eligibility Board shall consist of Form CEU-3, Uniform Request for Continuing Education Credit, attesting that the certificate holder attended an approved continuing education offering. The certificate holder is required to maintain his or her Form CEU-3s and shall list the continuing education completed during the five-year or three-year licensing period, as applicable, on the Division provided Form CEU-1, Assessor Certification Renewal Application.

ii. Falsification of any information submitted with the renewal application may result in penalties and/or the suspension or revocation of a license or certification.

4. No new tax assessor certificate shall be issued earlier than 60 days prior to the expiration of the prior certification period.

5. All tax assessor certificates shall be renewed upon application to, and by, the Director, Division of Taxation upon payment of the $ 50.00 fee made payable to the "State Treasurer" and verification that the applicant has met the necessary continuing education requirements as provided in N.J.S.A. 54:1-35.25b.

6. When a holder of a tax assessor certificate has allowed the certificate to lapse by failing to renew the certificate, a new application and certificate shall be required. If application is made within six months of the expiration of the certificate, application may be made in the same manner as a renewal, but with an additional late renewal fee of $ 50.00.

7. The six-month period referred to in (a)6 above shall be used for the submission of all necessary documentation only. No courses attended during such six-month period will be credited to the prior continuing education cycle, except when an extension of time has been granted as set forth in (a)8 below. Additional continuing education credits earned beyond the required amount during each cycle cannot be applied to the subsequent continuing education cycle.

8. An applicant who is unable to complete the requirements for continuing education within the time period allowed by statute shall, prior to the expiration of the six-month period referred to in (a)6 above, submit Form CEU-X, Assessor Certification Application for Extension of Time to Complete Assessor Continuing Education, for the Director's consideration, and shall provide documentation supporting the application. Failure to submit Form CEU-X, prior to the expiration of the six-month period referred to in (a)6 above shall result in the immediate denial of such application and immediate revocation of the certificate under subsection N.J.A.C. 18:17-2.6. The Director, in his or her discretion and for good cause shown, may approve the application and extend the time in which the applicant may complete the requirements for continuing education. For purposes of this paragraph, in order to establish good cause the applicant must:

i. Provide medical confirmation, such as a doctor's certification, that the applicant was unable to attend the classes necessary to complete the requirements for continuing education within the time period allowed by statute; or

ii. Demonstrate that circumstances beyond the applicant's control prevented him or her from completing the requirements for continuing education within the time period allowed by statute.

N.J. Admin. Code § 18:17-2.1

Recodified to 18:17-1.6 by 49 N.J.R. 130(a), effective 1/3/2017