reglab/statecodes huggingface dataset:
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-50 - Reductions in assessments after rate fixed; additional payments; determination

54:4-50. Reductions in assessments after rate fixed; additional payments; determination
When assessments in a taxing district are reduced subsequent to the date when the county board of taxation has determined the amount of money to be raised in the taxing district on account of a state tax at a fixed rate, so that, pursuant to that determination, an excess over the amount which would have been payable if the assessments had been reduced before that date, must be paid to the county treasurer from the taxing district, the county board shall ascertain the amount of such excess.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-51 - Excess payment; crediting and application

54:4-51. Excess payment; crediting and application
The excess amount so ascertained shall be credited to the municipality in the taxing district in reduction of the next payments to be made on account of the same tax or a tax for the same or a similar purpose. Notwithstanding such credit, the state tax at the fixed rate shall be levied and collected as if there were no such credit. The tax collections which by reason of such credit need not be paid to the county treasurer, shall be applied by the municipality in the same manner as collections of delinquent taxes.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-53 - Clerical errors; adjustment in following year

54:4-53. Clerical errors; adjustment in following year
The county board of taxation upon proof of the discovery of a clerical error in the reported ratables of a taxing district, after the amounts to be raised for State, State school, county and free county library purposes and for purposes of regional and consolidated school districts and school districts comprising 2 or more taxing districts have been apportioned for a given year, shall make an adjustment by debit or credit in the following year in accordance with the provisions of section 54:4-49 of the Revised Statutes.
Amended by L.1957, c. 8, p. 21, s. 2.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-54 - Correction of errors; assessment against or payment on wrong property; refund

54:4-54. Correction of errors; assessment against or payment on wrong property; refund
Where by mistake property real or personal has been twice entered and assessed on the tax duplicate, the governing body of the taxing district or county board of taxation may order and cause the tax record to be corrected and if the tax has been twice paid the governing body of the taxing district shall refund the excessive payment without interest. Where by mistake an assessment intended for one parcel has been placed upon another, the governing body may cancel the erroneous assessment, return without interest any money paid by one not the owner of the parcel intended to be assessed, and enter upon the record the assessment and tax against the proper parcel, after a hearing upon five days' notice to the owner. Where one person has by mistake paid the tax on the property of another supposing it to be his own, the governing body after a hearing, on five days' notice to the owner, may return the money paid in error without interest and restore the record of the assessment and tax against the property in the name of the true owner, provided the lien of the tax has not expired and no transfer or encumbrance has been put on record against the property since the date of the payment in error. No assessment of real or personal property shall be considered invalid because listed or assessed in the name of one not the owner thereof, or because erroneously classed as the land of an unknown or nonresident owner.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-55 - Corrected duplicates returned to taxing districts; lists remain on record

54:4-55. Corrected duplicates returned to taxing districts; lists remain on record
54:4-55. The county board of taxation shall, on or before June 3 in each year, cause the corrected, revised and completed duplicates, certified by it to be a true record of the taxes assessed, to be delivered to the collectors of the various taxing districts in the county, and the tax lists shall remain in the office of the board as a public record. Thereafter neither the assessor nor the collector shall make or cause to be made any change or alteration in the tax duplicate except as may be provided by law.
Amended 1955,c.87,s.1; 1978,c.136,s.21; 1991,c.75,s.35; 1992,c.159,s.25; 1994,c.72,s.18; 1995,c.94,s.5.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-55.1 - Custody of duplicate tax lists by collectors--Failure to return--Penalty

54:4-55.1. Custody of duplicate tax lists by collectors--Failure to return--Penalty
At any time after the tax lists and duplicates shall have been delivered to the county board of taxation as provided in R.S. 54:4-35, the county board of taxation may, for such time and upon such terms and conditions as it deems proper, permit the collectors of the various taxing districts in the county to have custody of the duplicates. No collector shall make any change or alteration in assessments in the duplicate while it is in his possession. Every collector who shall fail to return the duplicates to the county board of taxation in accordance with the terms and conditions of its delivery or upon its demand shall be subject to a penalty of $10.00, and to an additional penalty of $10.00 for each additional day such failure shall continue. The penalties shall be collected by civil action against the collector at the instance of the county board of taxation, in any court of competent jurisdiction and the amount of the penalties when collected shall be paid into the county treasury.
L.1955, c. 87, p. 260, s. 2.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-56 - Taxes on property sold; apportionment; lien unaffected

54:4-56. Taxes on property sold; apportionment; lien unaffected
Upon the sale and transfer for a valuable consideration or the acquisition through eminent domain or similar proceedings of any real estate in this state, unless otherwise provided in a written agreement between the seller and purchaser or the parties in said proceedings or unless otherwise expressly stipulated, the seller or owner of property to be acquired shall be liable for the payment of such proportion of the taxes for the current year upon the property to be conveyed or so acquired as the time between the previous January first and the date of the delivery of the deed by the seller to the purchaser or the date the condemning body acquired its title bears to a full calendar year. If the amount of the taxes for the current year shall not have been determined at the time of the delivery of the deed of conveyance or the taking of its title by the condemning body, the amount of the taxes last previously assessed against such real estate shall be used as the basis for computing the apportionment herein provided.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-57 - Taxes on federal property; payment by municipality deferred until collected

54:4-57. Taxes on federal property; payment by municipality deferred until collected
When property of the United States shall be assessed for taxes, and the assessment levied by a municipality in which the property is situate, the municipality shall not be required to make payment of any part of those taxes to the county treasurer or state treasurer for county and state taxes respectively until they are actually collected by or paid to the municipality.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-58 - Tax, assessment or water rate not set aside for irregularities or illegality

54:4-58. Tax, assessment or water rate not set aside for irregularities or illegality
No tax, assessment or water rate imposed or levied in this state shall be set aside or reversed in any action, suit or proceeding for any irregularity or defect in form, or illegality in assessing, laying or levying any such tax, assessment or water rate, or in the proceeding for its collection if the person against whom or the property upon which it is assessed or laid is, in fact, liable to taxation, assessment or imposition of the water rate, in respect to the purposes for which the tax, assessment or rate is levied, assessed or laid.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-59 - Court to amend and fix amount due

54:4-59. Court to amend and fix amount due
The court in which any action, suit or proceeding is or shall be pending to review any such tax, assessment or water rate shall amend all irregularities, errors or defects, and may if necessary ascertain and determine the sum for which the person or property was legally liable and by order or decree fix the amount thereof. The sum so fixed shall be the amount of tax, assessment or water rate for which the person or property shall be liable.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-60 - Lien; court may make proper levy

54:4-60. Lien; court may make proper levy
The tax, assessment or water rate when so fixed shall be a first lien or charge upon the property and persons, and collectible in the manner provided by law, the same as if it had been legally levied, assessed or imposed in the first instance by the board or body attempting to make, impose or levy it. The court shall make a proper levy, imposition or assessment in all cases in which there may lawfully be an assessment, imposition or levy.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-61 - When assessment not to be set aside

54:4-61. When assessment not to be set aside
No assessment of taxes shall be set aside by a proceeding in lieu of prerogative writ, because the State, county or municipal taxes, or any of them, are blended together, nor because the aggregate amount of money levied or assessed in a taxing district for taxes is greater than called for by the law or resolutions granting the same, nor because the assessment is made upon any person or property at a rate higher than authorized by the law, ordinance or resolutions granting the money for which the assessment of taxes is made.
Amended by L.1953, c. 51, p. 894, s. 21.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-62 - Amendment of assessment; grounds; computation

54:4-62. Amendment of assessment; grounds; computation
a. If it shall appear to the satisfaction of the Superior Court, in a proceeding in lieu of prerogative writ, that an assessment of taxes reviewed thereby is at a rate higher than authorized by the law or resolution authorizing the assessment, or that the value of taxable property for which a person is therein assessed, is too great, the court shall amend the assessment and reduce it to the proper and just amount, in accordance with the provisions of this act.
b. Whenever the Superior Court is satisfied by the proofs that the ratio of the assessed valuation of the subject property to its true value exceeds the upper limit or falls below the lower limit of the common level range, it shall revise the taxable value of the property by applying the average ratio to the true value of the property except as hereinafter provided.
c. If the average ratio is below the county percentage level, and the ratio of the assessed value of the subject property to its true value exceeds the county percentage level, the court shall reduce the taxable value of the property by applying the average ratio to the true value of the property.
d. If both the average ratio and the ratio of the assessed value of the subject property to its true value exceed the county's percentage level, the court shall revise the taxable value of the property by applying the county percentage level to the true value of the property.
e. The provisions of this act shall not apply to any appeal from an assessment of real property taken with respect to the tax year in which the taxing district shall have completed and put into operation a district-wide revaluation program approved by the Director of Taxation pursuant to chapter 424, laws of 1971.
Amended by L.1953, c. 51, p. 894, s. 22; L.1973, c. 123, s. 4, eff. May 9, 1973.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-63.2 - Valuation of real property on which structures erected, etc., after October 1st and completed before January 1st; assessment

54:4-63.2. Valuation of real property on which structures erected, etc., after October 1st and completed before January 1st; assessment
When any parcel of real property has been sold by any municipality as not needed for public use, and the deed has been delivered after October 1 in any year and before January 1 following, or when any parcel of real property contains any building or other structure which has been erected, added to or improved after October 1 in any year and completed before January 1 following, the assessor shall, after examination and inquiry, determine the taxable value of such parcel of real property as of the first day of the month following completion or sale of said property and if such parcel of real estate was not assessed as of October 1 preceding or if such value so determined exceeds the assessment made as of October 1 preceding, the assessor, shall enter the amount of such assessment or such excess, as an assessment or an added assessment against such parcel of real property, for the subsequent tax year in a list to be known as the "Added Assessment List, 19 . . . " (inserting the name of the year in which the assessment is made); such entry to be made opposite the name of the owner and the description and area of the parcel of real property. In addition, the assessor shall enter in such added assessment list an assessment for that portion of the pretax year between the first day of the month following completion or sale of said property and December 31 to be determined by multiplying the amount of such assessment or such excess by the number of whole months remaining in the pretax year after the completion or sale of said property, and by dividing the result by 12.
L.1941, c. 397, p. 1017, s. 2. Amended by L.1945, c. 137, p. 502, s. 1; L.1960, c. 51, s. 34; L.1974, c. 103, s. 1, eff. Oct. 1, 1974.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-63.3 - Structure erected, etc., after October 1st and completed after January 1st; valuation and assessment

54:4-63.3. Structure erected, etc., after October 1st and completed after January 1st; valuation and assessment
When any parcel of real property has been sold by any municipality as not needed for public use, and the deed has been delivered between January 1 and October 1 in any year, or when any parcel of real property contains any building or other structure which has been erected, added to or improved after October 1 and completed between January 1 and October 1 following, the assessor shall, after examination and inquiry, determine the taxable value of such parcel of real property as of the first of the month following the date of delivery of such deed, or of such completion, and if such property was not assessed as of October 1 preceding or, if such value so determined exceeds the assessment made as of October 1 preceding, the assessor shall enter an assessment, as an added assessment against such parcel of real property, in the "Added Assessment List, 19," which assessment shall be determined as follows: by multiplying the amount of such assessment or such excess by the number of whole months remaining in the calendar year after the date of delivery of such deed, or of such completion, and dividing the result by 12.
L.1941, c. 397, p. 1018, s. 3. Amended by L.1945, c. 137, p. 502, s. 2; L.1960, c. 51, s. 35.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-63.4 - Forms and methods prescribed by State Tax Commissioner

54:4-63.4. Forms and methods prescribed by State Tax Commissioner
In listing the names and properties in the added assessment list the assessor shall follow such forms and methods as may be prescribed by the State Tax Commissioner.
L.1941, c. 397, p. 1018, s. 4.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-63.5 - Filing, examination, correction and delivery to collectors

54:4-63.5. Filing, examination, correction and delivery to collectors
On October first following the assessor shall file the added assessment list and a true copy thereof, to be called the assessor's added assessment duplicate, with the county board of taxation. The county board of taxation shall meet for the purpose of examining, revising and correcting the added assessment list and duplicates, and on or before October tenth in each year cause the corrected, revised and completed duplicates, certified by it to be a true record of the added taxes assessed, to be delivered to the collectors of the various taxing districts in the county, and the added assessment lists shall remain in the office of the board as a public record.
L.1941, c. 397, p. 1018, s. 5.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-63.6 - Entry of added assessments; extension of tax

54:4-63.6. Entry of added assessments; extension of tax
Added assessments shall be entered on the appropriate columns upon the added assessment lists and duplicates and there shall be extended on the duplicates the amount of tax computed on each assessment at the same rate as real property in the particular municipality is obliged to pay in the particular year.
L.1941, c. 397, p. 1019, s. 6.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-63.7 - Tax bills for added taxes

54:4-63.7. Tax bills for added taxes
As soon as the added assessment duplicate is delivered to the collector of the taxing district, he shall at once begin the work of preparing, completing, mailing or otherwise delivering the tax bills to the individuals assessed for added assessments and shall complete that work at least one week before November first. The validity of any added tax or assessment or the time at which it shall be payable shall not be affected by the failure of a taxpayer to receive a tax bill but every taxpayer is put upon notice to ascertain from the proper official of the taxing district the amount which may be due for taxes or assessments against him or his property for added assessments.
L.1941, c. 397, p. 1019, s. 7.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-63.8 - Time of payment and delinquency

54:4-63.8. Time of payment and delinquency
Taxes assessed under this act shall be payable on November first of the year of levy after which date, if unpaid, they shall become delinquent.
L.1941, c. 397, p. 1019, s. 8.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-63.10 - Payments by municipality to county

54:4-63.10. Payments by municipality to county
The municipality on February fifteenth of each year shall, in addition to the regular installment of county taxes to be paid on said date, pay to the county an amount determined by multiplying the total amount of assessments in the added assessment list for the previous year by the county and State rate for the preceding year, and such amount shall be for the use of the county.
L.1941, c. 397, p. 1019, s. 10.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-63.11 - Appeals from added assessments

54:4-63.11. Appeals from added assessments
11. Appeals from added assessments may be made to the county board of taxation on or before December 1 of the year of levy, or 30 days from the date the collector of the taxing district completes the bulk mailing of tax bills for added assessments, whichever is later, and the county board of taxation shall hear and determine all such appeals within one month after the last day for filing such appeals; provided, however, that appeals from added assessments may be made directly to the Tax Court on or before December 1 of the year of levy, or 30 days from the date the collector of the taxing district completes the bulk mailing of tax bills for added assessments, whichever is later, if the aggregate assessed valuation of the property exceeds $750,000.00. Within ten days of the completion of the bulk mailing of tax bills for added assessments, the collector of the taxing district shall file with the county board of taxation a certification setting forth the date on which the bulk mailing was completed. Appeals to the Tax Court from the judgment of the county board of taxation shall be made within 45 days from the date fixed for final decisions by the county board of taxation on appeals from added assessments. In all other respects such appeals shall be governed by the laws concerning appeals from real property assessments.
L.1941,c.397,s.11; amended 1983, c.36, s.18; 1999, c.208, s.7.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-63.11a - Extension for hearing of appeal for added assessments

54:4-63.11a. Extension for hearing of appeal for added assessments
8. In the event a county board of taxation cannot hear and determine any one or more appeals from assessor's added assessments within the time prescribed in section 11 of P.L.1941, c.397 (C.54:4-63.11), it may at any time apply to the Director of the Division of Taxation for an extension of the time within which the appeal or appeals may be heard and determined. The application shall be granted upon a showing by the board that the number of appeals before it is disproportionate to the number of members hearing said appeals or that the number of appeals has increased sufficiently to warrant an extension of time or for other good cause shown.
L.1999,c.208,s.8.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-63.12 - Power of county board of taxation to assess omitted property

54:4-63.12. Power of county board of taxation to assess omitted property
In any year or in the next succeeding year, the county board of taxation may, in accordance with the provisions of this act, assess any taxable property omitted from the assessment for the particular year.
L.1947, c. 413, p. 1283, s. 1.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-63.13 - Complaints of omitted property; procedure

54:4-63.13. Complaints of omitted property; procedure
2. On the written complaint of the tax assessor, the collector of taxes, or any taxpayer, of the taxing district, or of the governing body thereof, or upon a resolution by the county board of taxation, of its own motion, the county board of taxation shall hear the matter. Any such complaint or motion shall specify the property alleged to have been omitted and the particular year of the assessment. At least 15 days' notice in writing shall be given to the owner of the property of the time and place of the hearing and the notice shall specify the property alleged to have been omitted and the particular year of the assessment. The notice may be served by certified mail. The collector shall present such complaints and serve such notices as the governing body may direct and shall attend before the county board of taxation and subpoena proper witnesses and pay their fees. He shall receive reimbursement therefor and two dollars ($2.00) for every day he shall attend for his services from the taxing district. When the tax assessor files a complaint, the tax board shall send a notice of the complaint to the tax collector.
L.1947,c.413,s.2; amended 1991,c.439.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-63.14 - Summary hearing; judgment

54:4-63.14. Summary hearing; judgment
At the time and place of the hearing or of the adjournment thereof and upon proof of the service of the notice, the county board of taxation shall hear the matter in a summary manner and shall render such judgment as shall be proper upon the proofs presented. A copy of the judgment shall be sent to the assessor of the taxing district and to the owner of the property.
L.1947, c. 413, p. 1284, s. 3.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-63.15 - Assessment of omitted property

54:4-63.15. Assessment of omitted property
If the county board, by its said judgment, shall determine that the property specified was omitted from the assessment for the particular year, the amount of the assessment shall be fixed by the judgment and the omitted property shall thereupon be assessed for the particular year in such amount. The amount of the assessment shall be entered by the assessor as an omitted assessment against such property in an "Omitted property assessment list, 19 ," according to the particular year.
L.1947, c. 413, p. 1284, s. 4.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-63.16 - Omitted assessment list and listing of assessments

54:4-63.16. Omitted assessment list and listing of assessments
The omitted assessment list and the listing of assessments therein shall follow such forms and methods as may be prescribed by the director of the division of taxation in the State Department of Taxation and Finance.
L.1947, c. 413, p. 1284, s. 5.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-63.17 - Filing of omitted assessment list and copy thereof; revision and correction; duplicate to collectors

54:4-63.17. Filing of omitted assessment list and copy thereof; revision and correction; duplicate to collectors
On October first in any year wherein prior thereto the county board of taxation shall have rendered a judgment assessing omitted property for that year or the preceding year, the assessor shall file the omitted assessment list and a true copy thereof, to be called the "Assessor's omitted property assessment duplicate," with the county board of taxation. The county board of taxation shall examine, revise and correct the omitted assessment lists and duplicates, if any be filed, and, on or before October tenth in each year, cause the corrected, revised and completed duplicate, if any, certified by it to be a true record of the omitted taxes assessed, to be delivered to the collectors of the taxing districts in the county, affected by such omitted assessments and the omitted property assessment lists shall remain in the office of the board as a public record.
L.1947, c. 413, p. 1285, s. 6.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-63.18 - Entry of omitted assessments; extension

54:4-63.18. Entry of omitted assessments; extension
Omitted assessments shall be entered in the appropriate columns upon the omitted assessment lists and duplicates, and there shall be extended on the duplicates the amount of tax computed on each assessment at the same rate as similar property was taxed for the particular year.
L.1947, c. 413, p. 1285, s. 7.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-63.19 - Duties of collector; taxpayer put upon notice

54:4-63.19. Duties of collector; taxpayer put upon notice
As soon as an omitted property assessment duplicate is delivered to the collector of the taxing district, he shall at once begin the work of preparing, completing, mailing or otherwise delivering the tax bills therefor to the owners whose property has been assessed as omitted for the particular year; and shall complete that work at least one week before November first. The validity of any such tax or assessment or the time at which it shall be payable shall not be affected by the failure of a taxpayer to receive a tax bill, but every taxpayer, to whom a copy of any such judgment of a county board of taxation is sent, is put upon notice to ascertain from the proper official of the taxing district the amount which may be due for taxes upon the assessment of the omitted property according to such judgment.
L.1947, c. 413, p. 1285, s. 8.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-63.20 - Time for payment of taxes; delinquent taxes; lien

54:4-63.20. Time for payment of taxes; delinquent taxes; lien
Taxes assessed upon omitted property shall be payable on the first day of November following the rendering of the judgment of assessment by the county board of taxation; provided, such judgment be rendered before October first of that year. When the judgment of the county board of taxation is rendered subsequent to October first and prior to December thirty-first, the taxes assessed upon omitted property shall be payable on the first day of November in the following year. After the date when such taxes become payable, if unpaid, they shall become delinquent. Any such taxes, if upon real property, shall become a lien upon the real property assessed, from January first of the year in which the judgment of the county board of taxation shall be rendered.
L.1947, c. 413, p. 1286, s. 9.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-63.21 - Collection of taxes and accounting

54:4-63.21. Collection of taxes and accounting
All taxes on account of assessments entered in the omitted property assessment list shall be collected and accounted for in the same manner as other taxes.
L.1947, c. 413, p. 1286, s. 10.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-63.22 - Payments by municipalities to counties

54:4-63.22. Payments by municipalities to counties
The municipality, on February fifteenth of each year, shall, in addition to the regular installment of county taxes to be paid on said date, pay to the county an amount determined by multiplying the total amount of assessments, if any, in the omitted property assessment list for the previous year by the county and State rate for the particular year of the assessment, and such amount shall be for the use of the county.
L.1947, c. 413, p. 1286, s. 11.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-63.23 - Review of judgment of county board of taxation

54:4-63.23. Review of judgment of county board of taxation
Any judgment of the county board of taxation assessing omitted property for a particular year may be reviewed by the tax court upon an appeal taken by the taxing district, owner or other interested party, taken and prosecuted in accordance with the provisions of the State Tax Uniform Procedure Law, R.S. 54:48-1 et seq.
L.1947, c. 413, p. 1286, s. 12. Amended by L.1983, c. 36, s. 19, eff. Jan. 26, 1983.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-63.26 - Exempt property which ceases to be exempt

54:4-63.26. Exempt property which ceases to be exempt
Whenever any real property is by law exempt from taxation and the right to such exemption ceases by reason of a change in use or ownership of such property, the same shall be assessable as omitted property as hereinafter provided. The county board of taxation shall, by resolution, cause such assessment to be made and entered upon the tax duplicate as in other cases of omitted property. Any such assessment shall be entered in the list known as the "Added Assessment List, 19 " of the municipality wherein said property is located.
L.1949, c. 144, p. 524, s. 1.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-63.27 - Valuation of property previously exempt

54:4-63.27. Valuation of property previously exempt
The valuation of any such property for the purpose of the assessment shall be based upon the assessor's valuation of the property previously made and listed separately as exempt property, subject to equalization and revision by the county board of taxation.
L.1949, c. 144, p. 525, s. 2.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-63.28 - Time when exemption ceased as affecting time of assessment

54:4-63.28. Time when exemption ceased as affecting time of assessment
All such property shall be assessed and taxed as follows:
If the right to exemption ceased in any tax year, the property shall be assessed and taxed as of the first day of the month following the date when the right to exemption ceased, for the proportionate part of the said year then remaining. The amount of tax shall be determined by multiplying the amount which the tax would be if such tax were for the entire year by the number of whole months remaining in the calendar year after the date when the right to exemption ceased and dividing the result by 12.
L.1949, c. 144, p. 525, s. 3. Amended by L.1974, c. 103, s. 2, eff. Oct. 1, 1974.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-63.29 - Law applicable to property which ceases to be exempt

54:4-63.29. Law applicable to property which ceases to be exempt
Except as otherwise provided herein, the provisions of "An act concerning the assessment and collection of taxes, and supplementing chapter four of Title 54 of the Revised Statutes," approved December twenty-seventh, one thousand nine hundred and forty-one (P.L.1941, c. 397), in respect to the entry of the assessments in the Added Assessment Lists, the preparation of the tax bills, the collection of the taxes, the times for the payment of the taxes and the other procedural provisions shall be applicable to assessments made under this act.
L.1949, c. 144, p. 525, s. 4.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-63.31 - Assessment of omitted property; determination of taxable value

54:4-63.31. Assessment of omitted property; determination of taxable value
In any tax year or in the next succeeding tax year the assessor of any taxing district, may in accordance with the provisions of this act, assess any taxable property omitted from the assessment list for the particular tax year. The taxable value of such property shall be determined as of October 1 of the preceding year.
L.1968, c. 184, s. 1, eff. July 19, 1968. Amended by L.1975, c. 365, s. 1, eff. March 3, 1976; L.1981, c. 393, s. 23, eff. Jan. 6, 1982.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-63.32 - Assessor's omitted list; filing; public record

54:4-63.32. Assessor's omitted list; filing; public record
On October 1 in any year in which prior thereto, the assessor has assessed omitted property, the assessor shall file an assessor's omitted list and a true copy thereof, to be called the "Assessor's Omitted Property Assessment Duplicate" with the county board of taxation. The county board of taxation shall examine, revise and correct the omitted assessment lists and duplicates, if any be filed, and, on or before October 10 in each year, cause the corrected, revised and completed duplicates, if any, certified by it to be a true record of the omitted taxes assessed, to be delivered to the assessors and the collectors of the taxing districts in the county, affected by such omitted assessments and the omitted assessments lists shall remain in the office of the board as a public record.
L.1968, c. 184, s. 2, eff. July 19, 1968. Amended by L.1981, c. 393, s. 24, eff. Jan. 6, 1982.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-63.33 - Listing names and properties; forms and methods

54:4-63.33. Listing names and properties; forms and methods
In listing the names and properties in the omitted assessment list, the assessor shall follow such forms and methods as may be prescribed by the Director of the Division of Taxation.
L.1968, c. 184, s. 3, eff. July 19, 1968.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-63.34 - Entry of omitted assessments upon omitted assessment list and duplicates; amount of tax

54:4-63.34. Entry of omitted assessments upon omitted assessment list and duplicates; amount of tax
Omitted assessments shall be entered on the appropriate columns upon the omitted assessment lists and duplicates, and there shall be extended on the duplicates the amount of tax computed on each assessment at the same rate as real and personal property in the particular taxing district is being taxed in the particular year.
L.1968, c. 184, s. 4, eff. July 19, 1968.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-63.35 - Notice to owner of omitted tax assessment

54:4-63.35. Notice to owner of omitted tax assessment
As soon as the certified copy of the omitted assessment list is received by the assessor from the county board the assessor shall cause a notice to be sent by certified mail to the owner of each of the properties affected stating that an omitted tax assessment has been made as to the taxpayer's property and that the tax payable as a result thereof may be ascertained from the collector of taxes of the taxing district.
L.1968, c. 184, s. 5, eff. July 19, 1968. Amended by L.1981, c. 393, s. 25, eff. Jan. 6, 1982.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-63.36 - Tax bills; preparation and delivery; taxpayer put upon notice

54:4-63.36. Tax bills; preparation and delivery; taxpayer put upon notice
As soon as the omitted assessment duplicate is delivered to the collector of the taxing district, he shall at once begin the work of preparing, completing, mailing or otherwise delivering the tax bills therefor to the owners whose property has been assessed as omitted assessments and shall complete that work at least 1 week before November 1. The validity of any omitted tax or assessment or the time at which it shall be payable shall not be affected by the failure of a taxpayer to receive a tax bill, but every taxpayer to whom a notice of an omitted assessment has been sent in accordance with section 5 of this act is put upon notice to ascertain from the collector of taxes of the taxing district the amount which may be due for taxes or assessments against him or his property for omitted assessments.
L.1968, c. 184, s. 6, eff. July 19, 1968.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-63.37 - Payment of taxes; collection and accounting

54:4-63.37. Payment of taxes; collection and accounting
Taxes assessed under this act shall be payable on November 1 of the year of levy after which date, if unpaid, they shall become delinquent, and all taxes on account of assessments entered in the omitted assessment list shall be collected and accounted for in the same manner as other taxes.
L.1968, c. 184, s. 7, eff. July 19, 1968.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-63.38 - Payments by municipality to county

54:4-63.38. Payments by municipality to county
The municipality on February 15 of each year shall, in addition to the regular installment of county taxes to be paid on said date, pay to the county an amount determined by multiplying the total amount of assessments in the omitted assessment list for the previous year by the county and State rate for the preceding year, and such amount shall be for the use of the county.
L.1968, c. 184, s. 8, eff. July 19, 1968.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-63.39 - Appeals to county board of taxation from omitted assessments

54:4-63.39. Appeals to county board of taxation from omitted assessments
9. Appeals from assessor's omitted assessments may be made to the county board of taxation on or before December 1 of the year of levy or 30 days from the date the collector of the taxing district completes the bulk mailing of tax bills for omitted assessments, whichever is later, and the county board shall hear and determine all such appeals within one month after the last day for filing such appeals, provided, however, that appeals from assessor's omitted assessments may be made directly to the Tax Court on or before December 1 of the year of levy, or 30 days from the date the collector of the taxing district completes the bulk mailing of tax bills for omitted assessments, whichever is later, if the aggregate assessed valuation of the property exceeds $750,000.00. Within ten days of completion of the bulk mailing of tax bills for omitted assessments, the collector of the taxing district shall file with the county board of taxation a certification setting forth the date on which the bulk mailing was completed. Appeals to the Tax Court from the judgment of the county board of taxation shall be made within 45 days from the date fixed for final decisions by the county board of taxation on appeals from assessor's omitted assessments. In all other respects such appeals shall be governed by the laws concerning appeals from real and personal property assessments.
L.1968,c.184,s.9; amended 1983, c.36, s.20; 1999, c.208, s.9.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-63.39a - Extension for hearing of appeal for omitted assessments

54:4-63.39a. Extension for hearing of appeal for omitted assessments
10. In the event a county board of taxation cannot hear and determine any one or more appeals from assessor's omitted assessments within the time prescribed in section 9 of P.L.1968, c.184 (C.54:4-63.39), it may at any time apply to the Director of the Division of Taxation for an extension of the time within which the appeal or appeals may be heard and determined. The application shall be granted upon a showing by the board that the number of appeals before it is disproportionate to the number of members hearing said appeals or that the number of appeals has increased sufficiently to warrant an extension of time or for other good cause shown.
L.1999,c.208,s.10.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-63.40 - Application of act

54:4-63.40. Application of act
This act is intended to provide an additional and alternate method for the assessment of taxes on certain omitted property and shall not supersede the provisions of P.L.1947, chapter 413 or any other law.
L.1968, c. 184, s. 10, eff. July 19, 1968.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-64a - Complete tax bill, computation of first and second installments

54:4-64a. Complete tax bill, computation of first and second installments
3. The complete tax bill delivered to each property taxpayer, mortgagee or any other agent by the tax collector pursuant to R.S.54:4-64 for the first half payment computed using the method set forth in R.S.54:4-66 shall be divided equally to obtain the first two post tax year quarterly payment installments.
L.1991,c.89,s.3; amended 1991,c.410,s.2.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-64.1 - Flood insurance; notice of eligibility and effect of failure to carry

54:4-64.1. Flood insurance; notice of eligibility and effect of failure to carry
The tax collector of each local taxing district which has become eligible for flood insurance under the "National Flood Insurance Act of 1968," 42 U.S.C. 4001 et seq., shall, at the time of the mailing of the tax bill or duplicate prior to the date that the third installment falls due, send to each owner of record of property within the district a written notice advising that the district is eligible for Federal Flood Insurance and that no Federal Disaster Assistance will be available to reimburse owners for losses that occur to property in the district to the extent that the owner of record could have obtained Federal Flood Insurance and failed to do so.
L.1977, c. 349, s. 1, eff. Jan. 30, 1978.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-65.1 - Additional information printed on tax bill.

54:4-65.1 Additional information printed on tax bill.
8. In addition to the information required by R.S.54:4-65, a property tax bill shall have printed thereon the information required pursuant to subsection e. of section 4 of P.L.2018, c.11 (C.54:4-66.9).
L.2018, c.11, s.8.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-66.2 - Estimated, reconciled tax bills for municipalities, procedures.

54:4-66.2 Estimated, reconciled tax bills for municipalities, procedures.
3. a. Notwithstanding any provision of law, rule or regulation to the contrary, whenever a municipal governing body determines that the municipal tax collector will be unable to complete the mailing or delivery of tax bills in a municipality operating under a calendar fiscal year by June 14 or in a municipality operating under the State fiscal year by June 14 or December 1, as appropriate, because the county board of taxation has not certified a tax levy, or for any other reason, subject to regulations promulgated by the Local Finance Board, the governing body may direct, by resolution, the collector to prepare, complete, mail or otherwise deliver as soon as practicable to each individual assessed, or as provided in R.S.54:4-64 to the individual's mortgagee or servicing organization, estimated and reconciled tax bills in accordance with the procedures set forth in section 4 or 5, as appropriate, of P.L.1994, c.72 (C.54:4-66.3 or C.54:4-66.4).
b. Except as otherwise provided for by this section, an estimated tax bill and a reconciled tax bill issued pursuant to subsection a. of this section shall be considered the same as a regular tax bill with regard to other laws governing tax bills.
c. An estimated tax bill issued pursuant to this section may be used by a mortgagee or servicing organization in calculating the anticipated disbursements from mortgage escrow accounts as provided in section 6 of P.L.1990, c.69 (C.17:16F-20).
d. Notwithstanding anything in Title 54 of the Revised Statutes to the contrary, a municipality shall not issue more than four quarterly installment tax bills, whether estimated or final, during any calendar year. This subsection shall not apply to bills for added or omitted assessments.
e. The provisions of this section and sections 4 and 5 of P.L.1994, c.72 (C.54:4-66.3 and C.54:4-66.4) related to third installment tax bills shall not be operative in years when homestead property tax credits are provided through the property tax billing process. In such years, the director shall notify municipal officials of the suspension of this provision and that no estimated tax bills shall be printed or otherwise issued.
L.1994, c.72, s.3; amended 2007, c.62, s.35.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-66.5 - Regulations, forms, procedures

54:4-66.5. Regulations, forms, procedures
19. The Local Finance Board, in accordance with the provisions of the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), shall adopt such regulations, forms and procedures as may be necessary to effectuate the purposes of sections 2 through 5 of P.L.1994, c.72 (C.54:4-66.1 through C.54:4-66.4).
L.1994,c.72,s.19.