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A1230
ASSEMBLY, No. 1230
STATE OF NEW JERSEY
222nd LEGISLATURE
�
PRE-FILED FOR INTRODUCTION IN THE 2026 SESSION
Sponsored by:
Assemblyman MICHAEL INGANAMORT
District 24 (Morris, Sussex and Warren)
Assemblywoman DAWN FANTASIA
District 24 (Morris, Sussex and Warren)
SYNOPSIS
���� "Property Assessment Appeal Transparency
Act"; revises content of required annual notification of real property
assessment.
CURRENT VERSION OF TEXT
���� Introduced Pending Technical Review by Legislative
Counsel.
��
An Act
concerning notification of real property assessment,
designated as the �Property Assessment Appeal Transparency Act,� and amending
P.L.1991, c.75.
����
Be It
Enacted
by the Senate and General Assembly of
the State of New Jersey:
���� 1.��� Section 32 of P.L.1991,
c.75 (C.54:4-38.1) is amended to read as follows:
���� 32.� a.� Except as provided in
subsection b. of this section, every assessor, prior to February 1, shall
notify by mail each taxpayer of the current assessment and preceding year's
taxes. Thereafter, the assessor or county board of taxation shall notify each
taxpayer by mail within 30 days of any change to the assessment.� This
notification of change of assessment shall contain the prior assessment and the
current assessment.� The
[
director
]
Director
of the Division of Taxation
shall establish the form of notice of
assessment and change of assessment.� Any notice issued by the assessor or
county board of taxation shall contain
the following statement:
����
�This notice is to inform
you of the assessment on your real property for the current tax year.� This
assessment will be used to calculate your property tax bill.� If you disagree
with the assessed value of your real property, you should file an appeal of
this assessment with your county board of taxation.� If the assessed value exceeds
$1,000,000, you may appeal to your county board of taxation or directly to the
Tax Court.�
����
The notice also shall
contain
information instructing taxpayers on how to appeal their assessment
along with the deadline to file an appeal, printed in boldface type.
���� b.��� In the case of a
municipality located in a county where the county board of taxation is
participating in the demonstration program established in section 4 of
P.L.2013, c.15 (C.54:1-104), in the case of a county operating under the
"Property Tax Assessment Reform Act," P.L.2009, c.118 (C.54:1-86 et
seq.) and in the case of a municipality located in a county that has adopted,
by resolution, the provisions of section 1 of P.L.2018, c.94 (C.54:1-105),
every assessor, on or before November 15 of the pretax year, shall notify by
mail each taxpayer of the preliminary assessment and preceding year's taxes.�
Thereafter, the assessor or county board of taxation shall notify each taxpayer
by mail within 30 days of any change to the assessment which has occurred as the
result of a municipal-wide revaluation or reassessment of real property within
the municipality.� This notification of change of assessment shall contain the
prior assessment and the current assessment.� The
[
director
]
Director
of the Division of Taxation
shall establish the form of notice of
assessment and change of assessment.� Any notice issued by the assessor or
county board of taxation shall contain
the following statement:
����
�This notice is to inform
you of the assessment on your real property for the current tax year.� This
assessment will be used to calculate your property tax bill.� If you disagree
with the assessed value of your real property, you should file an appeal of
this assessment with your county board of taxation.� If the assessed value exceeds
$1,000,000, you may appeal to your county board of taxation or directly to the
Tax Court.�
����
The notice also shall
contain
information instructing taxpayers on how to appeal their assessment
along with the deadline to file an appeal, printed in boldface type.� The
notification required by this section shall satisfy any notice requirement to a
property owner in a municipality located in a county wherein the county board
of taxation is participating in the "Real Property Assessment
Demonstration Program" established in section 4 of P.L.2013, c.15
(C.54:1-104) concerning the assessment of that property owner's preliminary
assessment value for the tax year.
���� c.���� The county board of
taxation of the county participating in the real property assessment program
established in section 4 of the "Real Property Assessment Demonstration
Program," P.L.2013, c.15 (C.54:1-104) shall make the preliminary data
electronically accessible to the public by posting the data in searchable form
on the county's website not later than 15 business days after the submission of
the preliminary data.
(cf: P.L.2021, c.136, s.6)
���� 2.��� This act shall take
effect immediately.
STATEMENT
���� This bill, designated as the �
Property Assessment Appeal Transparency Act,�
would require that the annual property assessment notice required to be mailed
to each taxpayer, pursuant to section 32 of P.L.1991, c.75 (C.54:4-38.1),
contain information explaining the impact of the assessed value of a parcel of
real property on the property tax bill for that parcel of real property.
���� Under current law, this annual
notice is only required by statute to contain the current year�s assessment and
preceding year�s property taxes.� A notification of a change of assessment,
also required under the statute, only requires information about the current
and prior assessments on the property.� Both notices must also contain
information instructing taxpayers on how to appeal their assessment.� However,
no information is currently required in either case about the effect of a
property�s assessed value on the property taxes due and owing on the property.�
This lack of information leads to confusion on the part of many property owners
who do not understand that the amount of their property tax bill is directly
related to the property�s assessed value.
���� In order to provide this
information to taxpayers, this bill would require that the notice of assessment
and notice of change of assessment also contain this statement:
���� �This notice is to inform you
of the assessment on your real property for the current tax year.� This
assessment will be used to calculate your property tax bill.� If you disagree
with the assessed value of your real property, you should file an appeal of
this assessment with your county board of taxation.� If the assessed value
exceeds $1,000,000, you may appeal to your county board of taxation or directly
to the Tax Court.�
���� This statement would provide
property taxpayers with greater knowledge and understanding about the effect of
their property�s assessed value on their property taxes, and would also
effectuate transparency in how property taxes are calculated.