reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54:1-71 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-71 - Pinelands municipal property tax stabilization board; members; duties

54:1-71. Pinelands municipal property tax stabilization board; members; duties  a. There is established in the Department of the Treasury the "Pinelands Municipal Property Tax Stabilization Board," which shall comprise three members to be appointed by the Governor, with the advice and consent of the Senate, who shall be recognized experts in the field of taxation. b. The board shall, within 90 days of the effective date of this act, establish procedures for determining the valuation base of a qualified municipality, whether fiscal stress has been caused by the implementation of the "Pinelands Protection Act," P.L.1979, c. 111 (C. 13:18A-1 et seq.) in a qualified municipality, and the amount due a qualified municipality to compensate for a decline in the aggregate true value of vacant land directly attributable to the implementation of the "Pinelands Protection Act," P.L.1979, c. 111 (C. 13:18A-1 et seq.). L.1983, c. 551, s. 4, eff. Jan. 17, 1984; per s.17 as amended by 1987, c.320, s.2, section expired December 31, 1989.
NJ Rev Stat § 54:1-72 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-72 - Pinelands municipal property tax stabilization fund; state budget annual request

54:1-72. Pinelands municipal property tax stabilization fund; state budget annual request  a. There is established in the General Fund, for the purpose of providing State aid to qualified municipalities a "Pinelands Municipal Property Tax Stabilization Fund." All moneys appropriated for purposes of this act shall be deposited in the "Pinelands Municipal Property Tax Stabilization Fund" . Every qualified municipality shall be entitled to a distribution from the fund as prescribed in this act. b. The State Treasurer shall include in his annual budget request for State aid the amount required for deposit in the "Pinelands Municipal Property Tax Stabilization Fund" . L.1983, c. 551, s. 5, eff. Jan. 17, 1984; per s.17 as amended by 1987, c.320, s.2, section expired December 31, 1989.
NJ Rev Stat § 54:1-73 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-73 - Report by assessor

54:1-73. Report by assessor  The assessor of every qualified municipality shall certify to the county tax board on a form to be prescribed by the director, and on or before December 1 annually, a report of the assessed value of each parcel of vacant land in the base year and the change in the assessed value of each such parcel in the current tax year attributable to successful appeals of assessed values of vacant land to the county tax board pursuant to R.S. 54:3-21 et seq. or attributable to a revaluation approved by the director and implemented or a reassessment approved by the county board of taxation. If a judgment or an appeal is overturned or modified, upon a final judgment an appropriate adjustment shall be made by the director in the payment of the entitlement due next following the judgment. For the purposes of qualifying for an entitlement, as prescribed in section 7 of this act, for the 1983 tax year the assessor shall file the report within 15 days of the effective date of this act. L.1983, c. 551, s. 6, eff. Jan. 17, 1984; per s.17 as amended by 1987, c.320, s.2, section expired December 31, 1989.
NJ Rev Stat § 54:1-74 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-74 - Valuation base

54:1-74. Valuation base  a. Upon receipt of reports filed pursuant to section 6 of this act and using procedures developed by the board pursuant to section 4 of this act, the county tax board shall compute and certify to the director on or before December 20 of each year, in such manner as to identify for each qualified municipality the aggregate decline, if any, in the true value of vacant land, comparing the current tax year to the base year. The aggregate changes so identified for each qualified municipality shall constitute its valuation base for purposes of this act. b. The director shall, on or before January 10 of each year, provide the board with all relevant information collected pursuant to the provisions of this act and any other information deemed necessary by the board to determine the valuation base. c. Upon receipt of the information, the board shall make a final determination on the valuation base of each qualified municipality; calculate the amount due a qualified municipality, in accordance with the procedures developed pursuant to section 4 of this act, to compensate for a decline, if any, by multiplying its valuation base by its tax rate; and certify to the director and the State Treasurer, on or before February 1 of each year, that amount to which each qualified municipality is entitled. L.1983, c. 551, s. 7, eff. Jan. 17, 1984; per s.17 as amended by 1987, c.320, s.2, section expired December 31, 1989.
NJ Rev Stat § 54:1-75 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-75 - Entitlement amount

54:1-75. Entitlement amount  Upon receipt of the certification by the board, the State Treasurer shall certify to each qualified municipality, on or before February 15, its entitlement amount. A copy of the certified amounts shall be forwarded to the Director of the Division of Local Government Services. L.1983, c. 551, s. 8, eff. Jan. 17, 1984; per s.17 as amended by 1987, c.320, s.2, section expired December 31, 1989.
NJ Rev Stat § 54:1-76 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-76 - Payment of entitlement

54:1-76. Payment of entitlement  The State Treasurer, upon warrant of the Director of the Division of Budget and Accounting, shall pay to each qualified municipality its entitlement as State aid from the sums available in the "Pinelands Municipal Property Tax Stabilization Fund" in two equal installments on or before August 1 and on or before November 1, annually. L.1983, c. 551, s. 9, eff. Jan. 17, 1984; per s.17 as amended by 1987, c.320, s.2, section expired December 31, 1989.
NJ Rev Stat § 54:1-77 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-77 - Revision of land use ordinance

54:1-77. Revision of land use ordinance  Beginning in tax year 1984, no qualified municipality shall be entitled to a payment pursuant to section 7 of this act unless the municipality has revised its land use ordinance in compliance with subsection b. of section 11 of P.L.1979, c. 111 (C. 13:18A-12). L.1983, c. 551, s. 10, eff. Jan. 17, 1984; per s.17 as amended by 1987, c.320, s.2, section expired December 31, 1989.
NJ Rev Stat § 54:1-78 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-78 - Priorities for disbursements

54:1-78. Priorities for disbursements  If an appropriation made for purposes of this act is insufficient to pay all entitlements, those municipalities located in whole or in part in the preservation area, as designated in P.L.1979, c. 111 (C. 13:18A-1 et seq.) and which have suffered fiscal stress as a result of the implementation of P.L.1979, c. 111 (C. 13:18A-1 et seq.) shall have first priority in the disbursement of the amount due a qualified municipality under the procedures developed pursuant to section 4 of this act, and the entitlement for each qualified municipality not located in whole or in part in the preservation area shall be reduced in the same proportion as the remaining appropriation made is to the full entitlement amount. L.1983, c. 551, s. 11, eff. Jan. 17, 1984; per s.17 as amended by 1987, c.320, s.2, section expired December 31, 1989.
NJ Rev Stat § 54:1-79 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-79 - Certified entitlement amount; anticipation of sums in budget

54:1-79. Certified entitlement amount; anticipation of sums in budget  Any municipality receiving a certification from the State Treasurer pursuant to section 8 of this act shall anticipate such sums in its annual budget or any amendments or supplements thereto as a direct offset to the amount to be raised by taxation. L.1983, c. 551, s. 12, eff. Jan. 17, 1984; per s.17 as amended by 1987, c.320, s.2, section expired December 31, 1989.
NJ Rev Stat § 54:1-80 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-80 - Reports; review; budget changes

54:1-80. Reports; review; budget changes  a. The Director of the Division of Taxation in reviewing the reports filed pursuant to section 6 of this act may make such changes therein as he deems necessary to ensure that such reports accurately reflect the change in the assessed value of vacant land. b. The Director of the Division of Local Government Services shall make such changes in the budget of any qualified municipality to ensure that all sums received pursuant to this act are utilized as a direct offset to the amount to be raised by taxation and shall make such changes therein as he deems necessary to ensure that such offset occurs. L.1983, c. 551, s. 13, eff. Jan. 17, 1984; per s.17 as amended by 1987, c.320, s.2, section expired December 31, 1989.
NJ Rev Stat § 54:1-81 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-81 - Sums received not considered an exception or exemption

54:1-81. Sums received not considered an exception or exemption  Any sum received by a qualified municipality pursuant to this act shall not be considered as an exception or exemption under P.L.1976, c. 68 (C. 40A:4-45.1 et seq.). L.1983, c. 551, s. 14, eff. Jan. 17, 1984; per s.17 as amended by 1987, c.320, s.2, section expired December 31, 1989.
NJ Rev Stat § 54:1-82 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-82 - Pinelands municipal property tax stabilization commission; membership; report; hearings

54:1-82. Pinelands municipal property tax stabilization commission; membership; report; hearings  a. There is established a "Pinelands Municipal Property Tax Stabilization Commission" which shall comprise 10 members as follows: the Commissioner of Environmental Protection, the Director of the Division of Taxation in the Department of Treasury and the Chairman of the Pinelands Commission, or their designees, who shall serve ex officio; three members of the general public residing in the Pinelands National Reserve appointed by the Governor with the advice and consent of the Senate; and four members of the Legislature, two to be appointed by the President of the Senate, each from a different political party and two to be appointed by the Speaker of the General Assembly, each from a different political party. b. The Pinelands Commission shall submit a report to this commission documenting the long-term fiscal and economic impacts of the "Pinelands Protection Act," P.L.1979, c. 111 (C. 13:18A-1 et seq.) on or before June 30, 1985. It shall be the duty of this commission to study and review this report, to conduct hearings as it deems necessary, and to submit a report to the Governor and the Legislature on or before December 31, 1985 on its findings and recommendations for appropriate executive or legislative action, to provide additional financial assistance which may be needed to stabilize property tax bases in qualified municipalities. L.1983, c. 551, s. 15, eff. Jan. 17, 1984; per s.17 as amended by 1987, c.320, s.2, section expired December 31, 1989.
NJ Rev Stat § 54:1-83 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-83 - Anticipation of amount of entitlement in budget; rules and regulations

54:1-83. Anticipation of amount of entitlement in budget; rules and regulations  Notwithstanding the provisions of the "Local Budget Law" (N.J.S. 40A:4-1 et seq.), a municipality which qualifies for an entitlement pursuant to section 7 of this act may anticipate the amount of the entitlement in its annual budget for the year in which the entitlement is made. The Director of the Division of Local Government Services in the Department of Community Affairs shall, pursuant to the "Administrative Procedure Act," P.L.1968, c. 410 (C. 52:14B-1 et seq.) establish rules and regulations necessary to effectuate the provisions of this section. L.1983, c. 551, s. 16, eff. Jan. 17, 1984; per s.17 as amended by 1987, c.320, s.2, section expired December 31, 1989.
NJ Rev Stat § 54:1-86 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-86 - Short title.

54:1-86 Short title.  1. Sections 1 through 15 of P.L.2009, c.118 (C.54:1-86 et seq.) shall be known and may be cited as the "Property Tax Assessment Reform Act." L.2009, c.118, s.1.
NJ Rev Stat § 54:1-87 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-87 - Findings, declarations relative to property tax assessment reform.

54:1-87 Findings, declarations relative to property tax assessment reform.  2. The Legislature finds and declares: a. Under the current real property assessment system, each municipality within a county assesses its property at a different percentage of market value, requiring that property be equalized to apportion county taxes among the constituent municipalities in order to meet the requirements of the Uniformity Clause, Article VIII, Section I, paragraph 1 of the New Jersey Constitution. b. Under the current real property assessment system each municipality has its own assessor. The decision to revalue is often postponed beyond what is prudent, causing some property taxpayers in a municipality to subsidize other property taxpayers for many years. c. A county tax assessment system will help address the shortcomings of the municipal assessment system by removing local responsibility for local revaluation costs. L.2009, c.118, s.2.
NJ Rev Stat § 54:1-88 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-88 - Definitions relative to property tax assessment reform.

54:1-88 Definitions relative to property tax assessment reform.  3. As used in this act: "County governing body" means the county board of chosen freeholders of the pilot county. "County assessor" means the person appointed by the county governing body pursuant to section 4 of P.L.2009, c.118 (C.54:1-89) to assess property within the county for the purposes of taxation and exemption from taxation. "Department" means the Department of the Treasury. "Director" means the Director of the Division of Property Assessment in the Department of the Treasury. "Deputy county assessor" means the holder of a certified property assessor certificate who is employed by the office of the county assessor within the pilot county and assigned to perform duties and responsibilities for the assessment of property for purposes of taxation under the supervision of the county assessor. "Division" means the Division of Taxation in the Department of the Treasury. "Pilot county" means the County of Gloucester. L.2009, c.118, s.3.
NJ Rev Stat § 54:1-89 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-89 - Appointment of county assessor.

54:1-89 Appointment of county assessor.  4. a. On the first day of January of the first full calendar year next following the effective date of P.L.2009, c.118 (C.54:1-86 et al.), or as soon thereafter as may be practicable, the county governing body shall appoint a county assessor. b. (1) The county assessor shall be an employee of the pilot county and shall serve on a full-time basis for an initial five-year term. (2) No person shall be appointed as county assessor unless that person holds a certified property assessor's certificate and has at least five years of experience as a municipal tax assessor or deputy county assessor, or held the position of county tax administrator prior to the appointment of the first county assessor pursuant to this section. (3) The county assessor shall acquire tenure in office upon reappointment to a second five-year term and thereafter shall hold office during good behavior and efficiency, and shall not be removed for political reasons or for any cause other than incapacity, misconduct, disobedience of rules or regulations established by the director or by the county governing body, failure to meet the standards of performance established by the director, or schedules or standards adopted pursuant to P.L.2009, c.118 (C.54:1-86 et al.). c. The pilot county shall constitute a taxing district for the purpose of the assessment of property in the State. L.2009, c.118, s.4.
NJ Rev Stat § 54:1-90 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-90 - Real property revaluation by municipality.

54:1-90 Real property revaluation by municipality.  5. a. On or before December 31 of the third full calendar year next following the effective date of P.L.2009, c.118 (C.54:1-86 et al.) every municipality within the pilot county shall implement a real property revaluation. b. (1) The county assessor appointed pursuant to subsection a. of section 4 of P.L.2009, c.118 (C.54:1-89) shall assist the municipalities in meeting the requirements of subsection a. of this section through the promulgation of a phase-in plan for the orderly completion and implementation of the municipal revaluations, or by any other means he deems appropriate. (2) The county assessor may waive the revaluation requirement for a particular municipality under subsection a. of this section upon his finding that the municipality implemented a revaluation within 24 months of the effective date of P.L.2009, c.118 (C.54:1-86 et al.). c. The cost of the revaluations required under subsection a. of this section shall be paid by the pilot county. The costs of a previous revaluation for a municipality that has been granted a waiver under paragraph (2) of subsection b. of this section shall be reimbursed by the pilot county. Following the completion of the three year period established pursuant to subsection a. of this section, the State shall reimburse the pilot county for those amounts using funds made available to the pilot county from either the SHARE program pursuant to section 30 of P.L.2007, c.63 (C.40A:65-30) or from the Consolidation Fund established by P.L.2008, c.35, or both in equal installments, over three years. d. The monies required to be paid for municipal revaluations by a pilot county pursuant to subsection c. of this section and the pilot county's administrative start-up costs shall not be included or considered a part of the county tax levy under section 4 of P.L.1976, c.68 (C.40A:4-45.4) or a part of the county's adjusted tax levy under sections 9 and 10 of P.L.2007, c.62 (C.40A:4-45.44 and 40A:4-45.45). L.2009, c.118, s.5.
NJ Rev Stat § 54:1-91 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-91 - Appointment of deputy, assistant deputy county assessors.

54:1-91 Appointment of deputy, assistant deputy county assessors.  6. a. The county governing body shall appoint deputy county assessors and assistant deputy county assessors as needed, subject to the requirements of section 13 of P.L.2009, c.118 (C.54:1-98). Deputy county assessors and assistant deputy county assessors may be appointed at any time after the appointment of the county assessor in a pilot county. A candidate for the position of deputy county assessor or assistant deputy county assessor shall hold a certified tax assessor certificate. Such a candidate may substitute, for any requirement of years of experience for appointment to those positions, on a year for year basis, membership in the Appraisal Institute or years of experience as a Principal Assistant Assessor. b. The county assessor shall direct the work of all deputy county assessors. c. (1) The county assessor shall be responsible to the county governing body for the efficient operation of his office and of the deputy county assessors within the pilot county. (2) The county assessor shall determine employment jurisdictions for deputy county assessors under his supervision, however, the county governing body shall establish their hours of employment, the terms and conditions of their employment, and fix their compensation. d. The county assessor shall establish a permanent central office within the pilot county, and may authorize additional permanent or temporary district offices within the pilot county, within the limits of funds made available for those purposes by the county governing body. e. (1) The county assessor may request that the county governing body employ such additional professional and clerical assistants as are necessary for the performance of his duties. (2) Any professional or clerical assistants supervised by the county assessor shall be employees of the pilot county. f. After December 31st of the third full year next following the first appointment of a county assessor pursuant to subsection a. of section 4 of P.L.2009, c.118 (C.54:1-89), the position of county tax administrator is abolished in that pilot county. L.2009, c.118, s.6; amended 2017, c.306, s.11.
NJ Rev Stat § 54:1-92 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-92 - Duties of county assessor.

54:1-92 Duties of county assessor.  7. The county assessor shall: a. supervise the deputy county assessors and, when appropriate, recommend the removal of a deputy county assessor for failure to adhere to standards of performance adopted by the director or schedules or standards adopted pursuant to P.L.2009, c.118 (C.54:1-86 et al.); b. assure compliance with standards adopted by the director for staff of the deputy county assessors, office space, equipment, and other resources; c. notify the county tax board of any revaluation, or complete or partial reassessment, which may be necessary and appropriate for a taxing district, and monitor the progress and review, revise or correct the results of any revaluation or reassessment which may be ordered by the county tax board; d. monitor the progress, and review, revise, or correct the results of any other revaluation or reassessment conducted within his jurisdiction; e. review, revise, and correct all property assessment lists prepared by the deputy county assessors within the pilot county; f. provide such technical and professional assistance as may be requested by deputy county assessors, and as may be practicable within the support provided for the county assessor by the county governing body; and g. perform any other tasks which the director deems necessary to ensure the valuation of property within the pilot county pursuant to law. L.2009, c.118, s.7.
NJ Rev Stat § 54:1-93 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-93 - Determination of taxable status of property.

54:1-93 Determination of taxable status of property.  8. a. The county assessor, through a staff of deputy county assessors, shall locate, identify, and determine the taxable status of property within every municipality within the pilot county, determine the taxable value of the property, and prepare tax lists and tables of aggregates and equalization in the same form and manner as is provided under chapter 4 of Title 54 of the Revised Statutes, pursuant to a schedule established by the county assessor. b. The county assessor shall be responsible for reviewing, revising, and correcting all work done by the staff of deputy county assessors within the pilot county. L.2009, c.118, s.8.
NJ Rev Stat § 54:1-94 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-94 - Review, revision or correction.

54:1-94 Review, revision or correction.  9. a. Whenever any law, rule or regulation provides for the review, revision or correction of an assessor's list or duplicate, or a list of added or omitted properties, that review, revision or correction shall be performed by the county assessor in the pilot county, except any correction performed as the result of an assessment appeal, which correction shall be made by the county board of taxation after notice to the county assessor. b. Any reference in any law, rule, or regulation to a revised and corrected assessor's list or duplicate in the pilot county, except in the case of a revision or correction made pursuant to an assessment appeal, shall mean the list or duplicate reviewed, revised or corrected by the county assessor. L.2009, c.118, s.9.