reglab/statecodes huggingface dataset:
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 12 - LOCAL PROPERTY TAX: GENERAL › Subchapter 4 - REVALUATION OF REAL PROPERTY BY APPRAISAL FIRMS › Section 18:12-4.6 - Appraisal firm; qualifications of principals and employees

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The principals of
				the firm and the employees of the firm directly engaged in municipal revaluation
				programs in this State shall meet the following minimum requirements:
1. Principals shall have five years of practical
				and extensive appraisal experience in the valuation of the four classifications of
				property;
2. Supervisors shall have four
				years of practical and extensive appraisal experience in the valuation of the
				particular type of properties for which they are responsible. Two years of this
				experience must be in mass appraisal and have occurred within the past five
				years;
3. Field personnel and/or data
				collectors shall have received 150 hours of in-service training pertaining to their
				particular phase of work and shall be generally aware of all other phases of the
				revaluation project before starting actual field work;
4. Personnel determining final land values shall
				meet the qualifications prescribed for supervisors in direct charge of the work;
				and
5. Resumes shall be submitted on
				behalf of principals and supervisors.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 12 - LOCAL PROPERTY TAX: GENERAL › Subchapter 4 - REVALUATION OF REAL PROPERTY BY APPRAISAL FIRMS › Section 18:12-4.7 - Municipality; conditions to be met

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A municipality shall
				facilitate a firm's performance of the revaluation by providing:
1. An up-to-date tax map as well as:
i. Within 90 days of a county tax board order to
				revalue, a municipality shall submit an up-to-date tax map to Property
				Administration to determine if it is suitable for revaluation use;
ii. A letter from a licensed land surveyor shall
				be submitted with the tax map to Property Administration certifying that the map is
				up-to-date;
iii. The revision block,
				located on the first page of a municipal tax map, must indicate that the municipal
				engineer reviewed the tax map within one year of submission to be considered
				suitable for revaluation use;
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 12 - LOCAL PROPERTY TAX: GENERAL › Subchapter 4 - REVALUATION OF REAL PROPERTY BY APPRAISAL FIRMS › Section 18:12-4.9 - Taxpayer review procedure

Current through Register Vol. 56, No. 14, July 15, 2024
(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.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 12 - LOCAL PROPERTY TAX: GENERAL › Subchapter 4 - REVALUATION OF REAL PROPERTY BY APPRAISAL FIRMS › Section 18:12-4.10 - Surety and insurance

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Prior to the commencement of a contract, the
				firm shall provide assurance that the municipality will be adequately protected and
				held harmless from any lawsuit, litigation, demand, or claim arising out of the
				revaluation contract. In support of the foregoing, and in addition to all
				indemnification and other coverages required by law, the firm shall provide the
				following:
1. Workers' compensation insurance
				coverage in accordance with the standards of this State as set forth in
				34:15-1 et seq.;
2. Public liability and automobile liability in
				amounts not less than those provided by law for any one person and any one
				occurrence respecting property damage;
3. A performance surety bond in the amount of the
				contract, executed by a reputable bonding company authorized to do business in this
				State, subject to reduction to 10 percent of the contract amount upon acceptance of
				the completed revaluation by the assessor. Said reduced amount shall remain in
				effect until the firm has discharged all obligations respecting the defense of the
				contract; and
4. The terms and
				conditions of all the foregoing may be in greater amounts if required by the
				municipality and copies of all policies shall be provided to the municipality prior
				to the commencement of any portion of the contract.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 12 - LOCAL PROPERTY TAX: GENERAL › Subchapter 4 - REVALUATION OF REAL PROPERTY BY APPRAISAL FIRMS › Section 18:12-4.11 - Delivery and summary

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A firm shall provide the assessor with
				completed property record cards filed in sequence by block and lot numbers for all
				taxable and exempt properties or in a digital format as determined by the
				municipality. All supporting data, documentation, and special procedures used in
				deriving values shall also be provided to the assessor.
(b) A firm shall make available qualified
				personnel for the purpose of giving full explanation and instructions to the
				assessor and his or her staff with regard to all materials submitted in all phases
				of the final revaluation.
(c) A file
				containing the new values must be provided by the revaluation firm to the assessor
				in a format and medium consistent with the current New Jersey Property Tax
				System.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 12 - LOCAL PROPERTY TAX: GENERAL › Subchapter 10 - REAL PROPERTY DEFINED › Section 18:12-10.2 - Real and personal property subject to the local property tax

Current through Register Vol. 56, No. 14, July 15, 2024
(a) For purposes of
				local property taxation, real property subject to tax includes all lands and
				improvements thereon.
(b) For purposes
				of local property taxation, real property includes personal property affixed to real
				property or an appurtenance thereto, if the personal property meets both of the
				following criteria:
1. Removal or severance of the
				personal property would cause material injury to either the real property or the
				personal property itself; and
2. The
				personal property is ordinarily intended to be affixed permanently to real
				property.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 12A - COUNTY BOARDS OF TAXATION › Subchapter 1 - GENERAL PROVISIONS › Section 18:12A-1.1 - Offices

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The permanent office of each county board of
				taxation shall be a place designated by the county board of taxation and shall be
				open each day during the regular prevailing business hours of the respective county
				and/or as otherwise determined by the board.
(b) In the event the board shall determine that
				its business shall extend beyond such office hours, the office of the board shall be
				open for the transaction of business and the convenience of the public during such
				extended hours, as shall be fixed by the board.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 12A - COUNTY BOARDS OF TAXATION › Subchapter 1 - GENERAL PROVISIONS › Section 18:12A-1.3 - County tax administrator

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The board shall appoint a county tax
				administrator who shall hold office for a term of three years.
(b) The county tax administrator hereinafter shall
				be referred to as "administrator."
(c)
				The administrator shall, except as set forth in (d) below, subject to personnel
				policies adopted by the governing body of a county, appoint such clerical assistance
				as may be necessary. The administrator shall devote full time to his or her duties
				and shall be available during the prevailing business hours of the respective county
				and/or as otherwise determined by the board.
(d) The administrator holding the office of
				secretary at the time of enactment of Chapter 499, P.L. 1979, effective January 1,
				1980 who served on a part-time basis, may continue to serve on that basis at the
				option of the board.
(e) No person shall
				be newly appointed as administrator unless he or she shall hold a tax assessor
				certificate issued by the Director of the Division of Taxation pursuant to
				N.J.S.A.
				54:1-35.25 et seq.
(f) Each county tax administrator hereafter
				appointed who shall have received two consecutive appointments for full terms as
				county tax administrator, and each county tax administrator serving a full term as
				secretary, who shall thereafter be appointed to another consecutive full term as
				county tax administrator, and each county tax administrator who has heretofore
				acquired tenure as secretary pursuant to
				N.J.S.A.
				54:3-9, shall hold office as county tax
				administrator during good behavior and efficiency, and shall not be removed for
				political reasons or for any cause other than incapacity, misconduct, or
				disobedience of just rules or regulations established by the Director of the
				Division of Taxation.
1. Any person holding the
				position of county board secretary on January 1, 1980, shall be considered to be
				serving a full term as secretary if he or she was appointed to serve a full term of
				three or five years as the case may be, or to serve more than two years of an
				unexpired term.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 12A - COUNTY BOARDS OF TAXATION › Subchapter 1 - GENERAL PROVISIONS › Section 18:12A-1.4 - Seal

Current through Register Vol. 56, No. 14, July 15, 2024
The seal adopted as the official seal of the board shall be
				  circular in shape, and around the outside margin thereof shall be the words "
				  _________ County Board of Taxation" and shall be used upon all certificates,
				  processes, and necessary documents and papers issued and authorized by the
				  board.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 12A - COUNTY BOARDS OF TAXATION › Subchapter 1 - GENERAL PROVISIONS › Section 18:12A-1.5 - Entitling of cause

Current through Register Vol. 56, No. 14, July 15, 2024
All proceedings before each board shall be captioned ".........
				  County Board of Taxation" and shall be entitled in the cause in which said
				  proceedings are held.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 12A - COUNTY BOARDS OF TAXATION › Subchapter 1 - GENERAL PROVISIONS › Section 18:12A-1.7 - Filing fees

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A filing fee in the amount determined by
				54:3-21.3 must accompany each petition
				of appeal filed by the taxpayer and shall be computed on the basis of the total
				assessment including both lands and improvements, if any.
(b) The filing fee for added assessment appeals
				shall be based upon the apportioned valuation indicated on the tax list and
				duplicate as the prorated assessment.
(c) No filing fee shall be required to contest the
				denial of an application for:
1. A veteran's
				property tax deduction;
2. A property
				tax deduction for the surviving spouse or civil union partner of a
				veteran;
3. A property tax deduction for
				persons of the age of 65 or more years, or less than 65 years of age who are
				permanently and totally disabled and certain surviving spouses or civil union
				partners age 55 or more years; or
4. An
				exemption of a 100 percent permanently disabled veteran or surviving spouse or civil
				union partner of a disabled veteran.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 12A - COUNTY BOARDS OF TAXATION › Subchapter 1 - GENERAL PROVISIONS › Section 18:12A-1.8 - Petitions; commercial, industrial properties or multi-dwelling appeals

Current through Register Vol. 56, No. 14, July 15, 2024
(a)
				There shall be annexed to a petition of appeal from an assessment of a commercial,
				an industrial property, or a multi-dwelling (that is, more than a four-family
				dwelling) an itemized statement showing all sources of income and expenses with
				respect to such property for the most recently completed accounting year and for
				such additional years as the board may request.
(b) No appeal shall be heard from the assessor's
				valuation and assessment with respect to income producing property where the owner
				has failed or refused to respond to such written request or to testify under oath
				when required, or shall have rendered a false or fraudulent act.
(c) The county board of taxation may impose such
				terms and conditions for furnishing the requested information where it appears that
				the owner, for good cause shown, could not furnish the information within the
				required time.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 12A - COUNTY BOARDS OF TAXATION › Subchapter 1 - GENERAL PROVISIONS › Section 18:12A-1.10 - Subpoenas

Current through Register Vol. 56, No. 14, July 15, 2024
Subpoenas to compel the attendance of witnesses and the
				  production of books and records at hearings shall be furnished by the county board
				  of taxation without cost upon request.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 12A - COUNTY BOARDS OF TAXATION › Subchapter 1 - GENERAL PROVISIONS › Section 18:12A-1.11 - Record of proceedings

Current through Register Vol. 56, No. 14, July 15, 2024
The county board of taxation may record all proceedings before it
				  involving tax appeals, and, if recorded, shall furnish a transcript of the record of
				  any appeal to any party to that appeal upon request, and upon payment of a
				  reasonable fee to be fixed by the board.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 12A - COUNTY BOARDS OF TAXATION › Subchapter 1 - GENERAL PROVISIONS › Section 18:12A-1.12 - Determination; judgments

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A majority of the members of the county board
				of taxation shall constitute a quorum for the transaction of business, and any
				action or determination agreed to by such majority shall be taken as the action of
				the board.
(b) In order to provide for a
				more orderly appeal procedure, the county board of taxation shall, effective
				immediately, institute the procedures herein described with respect to the issuance
				of judgments.
1. Valuation appeals.
i. The judgment shall indicate separately the
				assessed value of the land, improvements, and the total of same.
ii. The judgment shall also indicate the
				determination of the county board of taxation separately for land, improvements, and
				total.
iii. In the case of affirmance or
				dismissal and there is no change in valuations, the judgment shall indicate, in lieu
				of (b)1ii above, the words "Affirmed" or "Dismissed," or any phrase indicating an
				appropriate disposition.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 12A - COUNTY BOARDS OF TAXATION › Subchapter 1 - GENERAL PROVISIONS › Section 18:12A-1.13 - Freeze Act

Current through Register Vol. 56, No. 14, July 15, 2024
(a) When an assessment is subject to the "freeze"
				provisions of 54:51A-8 or
				54:3-26, there shall be no increase in
				the assessment for any tax year subject to such "freeze" except upon petition first
				filed with and granted by the county board of taxation or the Tax Court.
(b) If the taxing district alleges that there has
				been a change in the value of the property since the date of a county board of
				taxation judgment that is subject to the Freeze Act, the taxing district shall file
				a petition with the board together with proof of service thereof upon the owner of
				the property to increase the amount of the assessment. Such petition shall
				specifically set forth the nature of the changes relied upon as a basis for the
				claim that there has been a change in value of the property. A copy of the petition
				shall be served upon the owner of the subject property prior to the filing of the
				petition with the board.
(c) A judgment
				entered by a county board of taxation which is not further appealed by a party shall
				be deemed to be binding and conclusive upon the municipality and municipal tax
				assessor for the tax year in question and the two tax years immediately thereafter
				unless a revaluation, reassessment, or change in value has occurred subsequent to
				the assessing date. If as of October 1 of the pre-tax year, the property in question
				has been the subject of an addition qualifying as an added assessment, a condominium
				or cooperative conversion, a subdivision or a zoning change, the conclusive and
				binding effect of such judgment shall terminate with said pre-tax year.
1. If the assessor increases the assessment or
				fails to reflect on the tax duplicate a county board of taxation or Tax Court
				judgment issued prior to the final preparation of the tax duplicate in either of the
				two years following the year for which the judgment of the county board of taxation
				was rendered, and if said judgment is a final judgment not further appealed, the
				burden of proof shall be on the taxing district to establish that the assessor acted
				reasonably in increasing the assessment. If the county board of taxation finds that
				the assessor did not act reasonably in increasing the assessment or failed to
				reflect said judgment on the tax duplicate, the county board of taxation shall award
				to the taxpayer reasonable counsel fees, appraisal costs, and other costs which
				shall be paid by the taxing district.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 12A - COUNTY BOARDS OF TAXATION › Subchapter 1 - GENERAL PROVISIONS › Section 18:12A-1.15 - Practice and procedure

Current through Register Vol. 56, No. 14, July 15, 2024
(a) In the absence of a rule covering any matter
				at issue, the rules of the Tax Court insofar as they may be applicable, shall
				govern.
(b) The rules applicable to the
				Tax Court regarding pretrial discovery shall be applicable to the county boards of
				taxation except as follows:
1. Initial
				interrogatories shall be served within 10 days following the deadline for filing
				petitions of appeal with the county board of taxation.
2. The party served with interrogatories shall
				serve his or her answers thereto upon the party propounding them within 20 days
				after service of such interrogatories upon him or her.
3. All discovery shall be completed at least seven
				days before the scheduled hearing date.
4. Upon motion by any party to an appeal and for
				good cause shown, the county board of taxation may make any order which justice
				requires either to protect a party or person from annoyance, embarrassment,
				oppression or undue burden or expense or to require a party or person to comply with
				specific discovery demands.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 12A - COUNTY BOARDS OF TAXATION › Subchapter 1 - GENERAL PROVISIONS › Section 18:12A-1.16 - Tax assessment lists and duplicates; data processing

Current through Register Vol. 56, No. 14, July 15, 2024
(a) All tax
				assessment lists and duplicates shall be produced using the data processing system,
				currently known as MOD IV, as developed, maintained, and distributed by the State of
				New Jersey, Division of Taxation.
(b)
				The tax list shall be the original and the intermediate tax duplicate shall be an
				exact copy of the tax list.
(c) There
				shall be an additional list produced, which shall be designated as the extended tax
				duplicate. Owner and billing information may be updated subsequent to the production
				of the tax list. All other information shall be identical to the information on the
				tax list filed on January 10, reflecting the results of any corrections, revisions
				and additions by the county board of taxation pursuant to
				54:4-46. In addition, the extended tax
				duplicate shall reflect the appropriate extensions after having the tax rate applied
				to the taxable ratables.
(d) All tax
				lists must comply with the specifications and contain all related reports as set
				forth by Property Administration, Local Property Section of the Division of
				Taxation.
(e) The administrator of each
				county board of taxation shall designate the critical dates as to the submission of
				data to the MOD IV program, in keeping with the administrative procedure now in
				force, with respect to the construction of the tax rolls and associated
				reports.
(f) All tax lists must comply
				with the specifications of the Director of the Division of Taxation, as promulgated
				in N.J.A.C. 18:12-1 through 18:12-3. Each county board of taxation may adopt such
				procedures as it deems necessary to implement the specifications in the MOD IV
				program as adopted by the Director of the Division of Taxation.
(g) All limited exemptions and abatements,
				approved under
				N.J.S.A.
				40A:21-1 et seq., shall be indicated on the
				assessors' tax lists and duplicates by the appropriate symbol. Each symbol and the
				amount of the exemption shall be shown in column seven of the assessors' tax lists
				and duplicates.
(h) There shall be an
				additional list produced which shall be designated as the Limited
				Exemption/Abatement Audit Trail. This list shall contain the following data:
1. Name and code numeral of county and taxing
				district;
2. Name and address of owner,
				property, location, bank code;
3. Block
				number, lot number, and qualification code, if any, as shown on the official tax map
				of the taxing district;
4. Land
				description, building description, additional lots, property class;
5. Total for each exemption and the total amount
				of exemption(s); and
6. Effective dates
				of each exemption, and the beginning and ending years.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 12A - COUNTY BOARDS OF TAXATION › Subchapter 1 - GENERAL PROVISIONS › Section 18:12A-1.17 - Filing of sales ratio data

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The sales ratio data
				is required by the Director of the Division of Taxation to fulfill certain statutory
				responsibilities. The following time schedule concerning the filing of sales ratio
				data shall be followed.
1. Flow of Form SR-1A:
i. Within 10 days after receipt of an abstract of
				deed, the board shall prepare Form SR-1A and forward same to the tax assessor of the
				taxing district within which the property sold is located;
ii. The tax assessor shall complete section 2 of
				the Form SR-1A and return the original and two copies or an electronic copy to the
				board within three weeks after the receipt of said form;
iii. Upon receipt of the Form SR-1A from the tax
				assessor, the board shall forward the Form SR-1A to Property Administration, Local
				Property, Division of Taxation within one week.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 12A - COUNTY BOARDS OF TAXATION › Subchapter 1 - GENERAL PROVISIONS › Section 18:12A-1.18 - Conflict of interest

Current through Register Vol. 56, No. 14, July 15, 2024
No commissioner or employee of a county board of taxation shall
				  have any interest whatsoever, directly or indirectly, as an officer, stockholder, or
				  employee, or in any other capacity, in a revaluation firm engaged in revaluing
				  properties in any taxing district within that county.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 12A - COUNTY BOARDS OF TAXATION › Subchapter 1 - GENERAL PROVISIONS › Section 18:12A-1.19 - Posting of rules and regulations

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A copy of these
				rules and regulations, as prescribed by the Director of the Division of Taxation,
				and as they may be amended, shall be posted in a permanent place in the office of
				each county board of taxation and in the office of the assessor of each taxing
				district.
(b) Copies of these rules, as
				provided by the Division of Taxation, shall be made available by the board to any
				person who may request them.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 12A - COUNTY BOARDS OF TAXATION › Subchapter 1 - GENERAL PROVISIONS › Section 18:12A-1.20 - Appeals; late filing

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Where a petition or cross-petition of appeal
				to a county board of taxation is actually received by the board after April 1 of the
				tax year (except if April 1 shall fall on a Saturday, Sunday, or holiday, then after
				the first business day immediately thereafter), the county board of taxation or the
				county tax administrator, if authorized by the board by resolution, shall not accept
				said petition or cross-petition of appeal for filing but shall forthwith return the
				same to the person filing it, together with the filing fee, if the filing fee
				accompanied said petition or was otherwise paid. The petition or cross-petition to
				be returned shall have endorsed thereon the date of receipt and a statement
				"Petition or cross-petition is returned by reason of late filing" and shall be
				accompanied by a judgment of dismissal by the county board of taxation for late
				filing.
(b) Where a cross-petition of
				appeal to a county board of taxation is actually received by the board after the
				20th day following the date of service noted on the petition of appeal (except if
				the 20th day shall fall on a Saturday, Sunday, or holiday, then after the first
				business day immediately thereafter), the county board of taxation or the county
				administrator, if authorized by the board by resolution, shall not accept said
				cross-petition of appeal for filing but shall forthwith return the same to the
				person filing it, together with the filing fee, if the filing fee accompanied said
				cross-petition or was otherwise paid. The cross-petition of appeal to be returned
				shall have endorsed thereon the date of receipt and a statement "Cross-petition is
				returned by reason of late filing" and shall be accompanied by a judgment of
				dismissal by the county board of taxation for late filing.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 14 - SENIOR CITIZENS', DISABLED PERSONS', SURVIVING SPOUSES'/CIVIL UNION PARTNERS' DEDUCTION › Subchapter 2 - NATURE OF AND QUALIFICATIONS FOR DEDUCTION › Section 18:14-2.1 - Eligibility of persons of the age of 65 or more years, or less than 65 years of age who are permanently and totally disabled or who are surviving spouses/civil union partners of the age of 55 or more years; general prerequisites for deduction eligibility

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Every fact essential to support a claim for
				deduction must exist on October 1 of the pre-tax year, except the age, permanent and
				total disability or widow/widower/surviving civil union partner requirements must be
				met as of December 31 of the pre-tax year. A claimant as of October 1 of the pre-tax
				year must establish that he or she was:
1. A
				citizen of New Jersey and a legal resident, as defined in N.J.S.A. 54:5-8.40(e),
				thereof for a period of one year immediately prior to such date;
2. The owner of a dwelling house, which is a
				constituent part of the real property for which the deduction is claimed; or the
				owner of a dwelling house that is assessed as real property and is situated on land
				owned by another or others; or a tenant shareholder in a cooperative or mutual
				housing corporation;
3. Residing as the
				principal place of residence in said dwelling house or in a cooperative or mutual
				housing corporation as a tenant shareholder pursuant to
				N.J.S.A.
				54:4-8.41;
4. Income and anticipated income eligible. Where
				an initial PTD application is made on or before December 31 of the pre-tax year or
				during the tax year, the claimant must demonstrate that the income and anticipated
				income of the claimant and his or her spouse/civil union partner for the tax year
				will not exceed the applicable annual income limit; and
5. As of December 31 of the pretax year is:
i. Age 65 years or more;
ii. Permanently and totally disabled; or
iii. Age 55 years or more at the time of the
				deceased deduction recipient's death and is unmarried.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 14 - SENIOR CITIZENS', DISABLED PERSONS', SURVIVING SPOUSES'/CIVIL UNION PARTNERS' DEDUCTION › Subchapter 2 - NATURE OF AND QUALIFICATIONS FOR DEDUCTION › Section 18:14-2.2 - Filing by claimants of statement of income limits and eligibility information

Current through Register Vol. 56, No. 14, July 15, 2024
A claimant must file with the collector on or before March 1 of
				  the post-tax year, a statement under oath on Form PD-5, of his or her income for the
				  tax year and his or her anticipated income for the current tax year, as well as any
				  other information considered necessary to establish the right of such claimant to a
				  deduction for the previous or current tax year.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 14 - SENIOR CITIZENS', DISABLED PERSONS', SURVIVING SPOUSES'/CIVIL UNION PARTNERS' DEDUCTION › Subchapter 2 - NATURE OF AND QUALIFICATIONS FOR DEDUCTION › Section 18:14-2.3 - Proofs of age for senior citizens or of total and permanent disability for disabled persons, or of survivorship for widows, widowers, and surviving civil union partners

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Every application for a deduction filed by a
				person of the age 65 or more years shall include proof of the claimant's age or date
				of birth in the form of an original or photocopy, of a birth or baptismal
				certificate, or marriage/civil union license, or any other reasonable proof,
				instrument, official document or record, reliably establishing claimant's age or
				date of birth to support a claim of eligibility.
(b) Every application for a deduction filed by a
				person who is permanently and totally disabled shall include a physician's
				certificate or Social Security Award Certificate (Form SSA-30) or a report of
				Confidential Social Security Benefits Information (Form SS-2458) or a Social
				Security Third Party Query Response, verifying the claimant's permanent and total
				disability and in the claim by a person who is blind, he or she may additionally
				submit a certificate from the New Jersey Commission for the Blind and Visually
				Impaired certifying to blindness as defined in
				N.J.S.A.
				54:4-8.40 and this chapter.
(c) Every application for a deduction filed by a
				surviving spouse/surviving civil union partner of the age of 55 or over shall
				include proof of the claimant's age or date of birth as an original or photocopy of
				a birth or baptismal certificate, or marriage/civil union license, or any other
				reasonable proof, instrument, official document or record, reliably establishing
				claimant's age or date of birth required, and is considered sufficient and
				satisfactory proof of age to support a claim of eligibility.
(d) Every claim for a deduction by a person who is
				a surviving spouse/surviving civil union partner shall include a copy of the death
				certificate of the decedent spouse/decedent civil union partner.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 14 - SENIOR CITIZENS', DISABLED PERSONS', SURVIVING SPOUSES'/CIVIL UNION PARTNERS' DEDUCTION › Subchapter 2 - NATURE OF AND QUALIFICATIONS FOR DEDUCTION › Section 18:14-2.4 - Proof of citizenship

Current through Register Vol. 56, No. 14, July 15, 2024
To be eligible for the deduction, a claimant must submit proof
				  that he or she is a citizen and resident of this State. United States citizenship is
				  not required.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 14 - SENIOR CITIZENS', DISABLED PERSONS', SURVIVING SPOUSES'/CIVIL UNION PARTNERS' DEDUCTION › Subchapter 2 - NATURE OF AND QUALIFICATIONS FOR DEDUCTION › Section 18:14-2.5 - Legal domicile of claimant must be in New Jersey

Current through Register Vol. 56, No. 14, July 15, 2024
Claimant need not have resided in the dwelling house on which the
				  deduction is claimed nor in the same municipality or county for one year immediately
				  preceding October 1 of the pre-tax year. Claimant meets the residency requirement,
				  so long as he or she was domiciled in the State of New Jersey during said entire
				  one-year period.
Example: An application for deduction for the tax year 2008 must
				  establish that, as of October 1, 2007, claimant was legally domiciled in New Jersey
				  during the period October 1, 2006, to and including October 1,
				  2007.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 14 - SENIOR CITIZENS', DISABLED PERSONS', SURVIVING SPOUSES'/CIVIL UNION PARTNERS' DEDUCTION › Subchapter 2 - NATURE OF AND QUALIFICATIONS FOR DEDUCTION › Section 18:14-2.6 - Proof of ownership; beneficial interest; partnership or fiduciary ownership; cooperative or mutual housing ownership interest

Current through Register Vol. 56, No. 14, July 15, 2024
(a) On October 1 of the
				pre-tax year, the claimant must be the owner of the dwelling house, which is a
				constituent part of the real estate on which the deduction is claimed, or the owner
				of a dwelling house, which is assessed as real property but which is situated on
				land owned by another or others, or residing as a tenant-shareholder in a
				cooperative or a mutual housing corporation. A claimant should be prepared to
				furnish, on request of the assessor or collector, proof of ownership of the property
				for which the deduction is claimed. Where the claimant asserts that his or her
				interest in the dwelling house on which the deduction is claimed arises from a will
				or the intestate laws of this State, the claimant must demonstrate that he or she is
				the owner of the legal title to such property, individually or jointly, or has a
				life estate in such dwelling house. A copy of a deed or probated will indicating
				ownership is acceptable proof of legal ownership of such property.
(b) A claimant must furnish, on request of either
				the municipal tax assessor or the municipal tax collector, proof of ownership of the
				real property for which the deduction is claimed.
(c) The ownership requirement shall be satisfied
				by the holding of a beneficial interest in the dwelling house where legal title is
				held by another who retains a security interest in the dwelling house to secure a
				debt.
(d) The right to claim a deduction
				extends to property the title to which is held by a partnership, to the extent of
				the claimant's interest as a partner therein, and by a guardian, trustee, committee,
				conservator, or other fiduciary for any person who would otherwise be entitled to
				claim such deduction hereunder, but not to property, the title to which is held by a
				corporation, except that a residential shareholder in a cooperative or mutual
				housing corporation shall be entitled to claim a deduction he or she is otherwise
				eligible to receive to the extent of the proportionate share of the taxes assessed
				against the real property of the corporation, or any other entity holding title,
				attributable to his or her unit therein.
1. The
				term "partner or partnership" as used in this subsection refers to the business form
				and its members, and does not include a civil union partner or couple who are not
				members of a partnership created by the business formation laws of New Jersey or any
				other state.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 14 - SENIOR CITIZENS', DISABLED PERSONS', SURVIVING SPOUSES'/CIVIL UNION PARTNERS' DEDUCTION › Subchapter 2 - NATURE OF AND QUALIFICATIONS FOR DEDUCTION › Section 18:14-2.7 - Proof of tax year income; post-tax year anticipated income statement

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A claimant's tax
				year income and post-tax year anticipated income statements are to be submitted on
				the form approved by the Director, and furnished by the taxing district in which
				such statements are required to be filed. Each tax collector may require the
				claimant to submit documented proof to verify such statements as he or she considers
				necessary.
(b) A claimant's failure to
				file the statement within time provided or to submit such proof as the collector
				considers necessary to verify a statement, or if it is determined that the
				claimant's income exceeded the applicable annual income limit for said tax year,
				then the tax deduction for said tax year will be disallowed and the taxes in the
				amount of said deduction will be payable on or before June 1 of the post-tax
				year.
(c) Any taxes due under (b) above
				and not paid on or before June 1 of the post-tax year, constitute a lien on the
				property of the person liable for the tax and become a personal debt of such
				person.
(d) Only that income earned
				between January 1 and December 31 of the tax year is considered when determining the
				annual income limit.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 14 - SENIOR CITIZENS', DISABLED PERSONS', SURVIVING SPOUSES'/CIVIL UNION PARTNERS' DEDUCTION › Subchapter 2 - NATURE OF AND QUALIFICATIONS FOR DEDUCTION › Section 18:14-2.8 - Deduction in addition to veteran's deduction; homestead benefit program

Current through Register Vol. 56, No. 14, July 15, 2024
A claimant receiving a veteran's deduction provided under
				  N.J.S.A.
				  54:4-8.10 et seq., may also be eligible for this
				  deduction and, in addition, may receive any Homestead Benefit Program rebate or
				  credit provided by law.
Example: Mary Row, who is a veteran and the surviving
				  spouse/surviving civil union partner of a veteran, upon reaching the age of 65
				  years, may be eligible for deductions in the amount of $ 750.00 ($ 250.00 as a
				  veteran's surviving spouse/surviving civil union partner; $ 250.00 as a veteran; and
				  $ 250.00 as a qualified senior citizen).
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 14 - SENIOR CITIZENS', DISABLED PERSONS', SURVIVING SPOUSES'/CIVIL UNION PARTNERS' DEDUCTION › Subchapter 2 - NATURE OF AND QUALIFICATIONS FOR DEDUCTION › Section 18:14-2.9 - Reserved

Current through Register Vol. 56, No. 14, July 15, 2024
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 14 - SENIOR CITIZENS', DISABLED PERSONS', SURVIVING SPOUSES'/CIVIL UNION PARTNERS' DEDUCTION › Subchapter 2 - NATURE OF AND QUALIFICATIONS FOR DEDUCTION › Section 18:14-2.10 - Reserved

Current through Register Vol. 56, No. 14, July 15, 2024
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 14 - SENIOR CITIZENS', DISABLED PERSONS', SURVIVING SPOUSES'/CIVIL UNION PARTNERS' DEDUCTION › Subchapter 2 - NATURE OF AND QUALIFICATIONS FOR DEDUCTION › Section 18:14-2.11 - Reserved

Current through Register Vol. 56, No. 14, July 15, 2024
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 14 - SENIOR CITIZENS', DISABLED PERSONS', SURVIVING SPOUSES'/CIVIL UNION PARTNERS' DEDUCTION › Subchapter 3 - PROCEDURES FOR APPROVING AND DENYING DEDUCTIONS › Section 18:14-3.1 - Approving claim for deduction

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Where an application
				is approved by the assessor, the claimant remains responsible for a contingent
				liability for taxes in the deduction amount in the event the deduction is
				subsequently disallowed based on income, the transfer of the property title, or the
				failure to meet any other prerequisites to qualify for the deduction. Approved
				claims for deductions by resident-shareholders residing in cooperatives or mutual
				housing associations allowed by the assessor or collector, shall be recorded on an
				official notice listing qualified residents to be provided to assessors by qualified
				cooperatives or mutual housing associations pursuant to
				N.J.S.A.
				54:4-8.55. Assessors shall provide a copy of the
				aforesaid notice to tax collectors noting individual amounts approved.
(b) Where an application is filed and allowed by
				the collector he or she shall determine the amount of the reduction in tax to which
				the claimant is entitled and shall allow such amount as an offset against the tax
				then remaining unpaid.
1. If the amount allowable
				as an offset exceeds the amount of the tax then unpaid for that tax year, or if the
				application for deduction is not filed with the collector until after all taxes for
				the tax year have been fully paid, the claimant may make application to the
				governing body of the taxing district for a refund of any tax overpaid, without
				interest, and the governing body may, in its discretion, direct the return of any
				tax determined by it to have been overpaid for the tax year by reason of claimant's
				failure to make timely application. In no event, however, may an application for a
				real property tax deduction for any previous tax year be allowed by any assessor,
				collector, or governing body.
2. Where
				an application for a real property tax deduction is filed with and allowed by a
				collector he or she shall promptly transmit such application with all exhibits
				attached, or a photocopy of the application and attached exhibits, to the assessor
				of the taxing district. Upon receipt of the application and attached exhibits, the
				assessor shall review the application and if approved by him or her, it shall have
				the same force as if originally filed with him or her.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 14 - SENIOR CITIZENS', DISABLED PERSONS', SURVIVING SPOUSES'/CIVIL UNION PARTNERS' DEDUCTION › Subchapter 3 - PROCEDURES FOR APPROVING AND DENYING DEDUCTIONS › Section 18:14-3.2 - Apportionment of deduction; joint tenancies

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Where the title
				to a property for which a deduction is claimed is held by claimant and another or
				others, either as tenants in common or as joint tenants, a claimant is not allowed a
				deduction in an amount in excess of his or her proportionate share of the taxes
				assessed against said property, which proportionate share, for the purposes of the
				Act, is considered to be equal to that of each of the other tenants, unless the
				claimant proves that the interests in question are not equal, in which event
				claimant's proportionate share shall be as proven.
(b) The Act does not preclude more than one
				tenant, where title is held in common or joint tenancy, from claiming a deduction
				under the Act from the taxes assessed against the property so held, but no more than
				the equivalent of one full deduction in regard to such property will be allowed in
				any year, and in any case in which the claimants cannot agree as to the
				apportionment of the deduction, such deduction will be apportioned between or among
				them in proportion to their interest by the assessor.
(c) Property held by husband and wife/civil union
				partners, as tenants by the entirety, shall be considered wholly owned by each
				tenant, but no more than one deduction in regard to such property shall be allowed
				in any year.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 14 - SENIOR CITIZENS', DISABLED PERSONS', SURVIVING SPOUSES'/CIVIL UNION PARTNERS' DEDUCTION › Subchapter 3 - PROCEDURES FOR APPROVING AND DENYING DEDUCTIONS › Section 18:14-3.3 - Deduction in case of added assessment

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Where an added
				assessment is levied upon a dwelling house to account for taxable improvement to
				real property, the owner, if entitled to claim a tax deduction and a timely
				application is made, may make a claim for such a tax deduction. The assessor shall
				allow the deduction if all of the requirements of the Act and this chapter have been
				satisfied, provided, however, that the claimant held legal title, as of October 1 of
				the pre-tax year to the property on which the improvement has been made, and the
				aggregate amount of the tax deduction claimed against the total taxes on the entire
				property does not exceed the maximum deduction allowed for the applicable tax year
				pursuant to the provisions of the Act.
(b) The amount allowed as a tax deduction shall be
				deducted from the amount of taxes extended on the added assessment after the
				apportionment of such assessment pursuant to the provisions of the Act. No tax
				deduction shall be allowed unless ownership of the dwelling house against which an
				added assessment has been levied vested in the claimant on October 1 of the pre-tax
				year.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 14 - SENIOR CITIZENS', DISABLED PERSONS', SURVIVING SPOUSES'/CIVIL UNION PARTNERS' DEDUCTION › Subchapter 3 - PROCEDURES FOR APPROVING AND DENYING DEDUCTIONS › Section 18:14-3.4 - Deduction in case of assessment of omitted property

Current through Register Vol. 56, No. 14, July 15, 2024
Where an assessment of omitted property is levied pursuant to law
				  against a dwelling house owned by a claimant, the person owning the property, if
				  entitled to claim a tax deduction, may make claim for such a tax deduction and the
				  assessor shall allow the same if all the requirements of the Act and this chapter
				  have been satisfied.