Bill Text: NJ S1801 | 2014-2015 | Regular Session | Amended
Bill Title: Extends county-based real property assessment pilot program to Atlantic County. *
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2014-06-12 - Senate Amendment (25-0) (Van Drew) [S1801 Detail]
Download: New_Jersey-2014-S1801-Amended.html
Sponsored by:
Senator JEFF VAN DREW
District 1 (Atlantic, Cape May and Cumberland)
SYNOPSIS
Extends county-based real property assessment pilot program to Atlantic County.
CURRENT VERSION OF TEXT
As amended by the Senate on March 27, 2014.
An Act authorizing county government to appoint a county assessor and amending P.L.2009, c.118.
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. Section 3 of P.L.2009, c.118 (C.54:1-88) is amended to read as follows:
3. As used in this act:
"County governing body" means the county board of chosen freeholders of [the pilot] a 1pilot1 county.
"County assessor" means the person appointed by the county governing body pursuant to section 4 of P.L.2009, c.118 (C.54:1-89) to assess property within the county for the purposes of taxation and exemption from taxation.
"Department" means the Department of the Treasury.
"Director" means the Director of the Division of Property Assessment in the Department of the Treasury.
"Deputy county assessor" means the holder of a certified property assessor certificate who is employed by the office of the county assessor within [the pilot] a 1[participating] pilot1 county and assigned to perform duties and responsibilities for the assessment of property for purposes of taxation under the supervision of the county assessor.
"Division" means the Division of Taxation in the Department of the Treasury.
"Pilot county" means the County of Gloucester 1, and after the effective date of P.L. , c. (pending before the Legislature as this bill) also shall mean the County of Atlantic1.
1["Participating county" means the pilot county and any other county that appoints a county tax assessor pursuant to section 4 of P.L.2009, c.118 (C.54:1-89).]1
(cf: P.L.2009, c.118, s.3)
2. Section 4 of P.L.2009, c.118 (C.54:1-89) is amended to read as follows:
4. a. [On the first day of
January of the first full calendar year next following the effective date of
P.L.2009, c.118 (C.54:1-86 et al.) or as soon thereafter as may be practicable,
the] 1[A county] On the first day of
January of the first full calendar year next following the effective date of
P.L.2009, c.118 (C.54:1-86 et al.) or the effective date of P.L. ,
c. (pending before the Legislature as this bill), as appropriate, or as
soon thereafter as may
be practicable, the1
governing body 1of
a pilot county1
may, by ordinance or resolution, as appropriate, establish the office of the
county assessor. Following the establishment of the office of the county
assessor, 1[a county] the1 governing body
1of
a pilot county1,
or county executive 1of
a pilot county,1
pursuant to section 37 of P.L.1972, c.154 (C.40:41A-37), as appropriate,
shall appoint a county assessor.
b. (1) The county assessor shall be an employee of the [pilot] 1[participating] pilot1 county and shall serve on a full-time basis for an initial five-year term.
(2) No person shall be appointed as county assessor unless that person holds a certified property assessor's certificate and has at least five years of experience as a municipal tax assessor or deputy county assessor, or held the position of county tax administrator prior to the appointment of the first county assessor pursuant to this section.
(3) The county assessor shall acquire tenure in office upon reappointment to a second five-year term and thereafter shall hold office during good behavior and efficiency, and shall not be removed for political reasons or for any cause other than incapacity, misconduct, disobedience of rules or regulations established by the director or by the county governing body, failure to meet the standards of performance established by the director, or schedules or standards adopted pursuant to P.L.2009, c.118 (C.54:1-86 et al.).
c. 1[The]1 [pilot] 1[participating] A pilot1 county shall constitute a taxing district for the purpose of the assessment of property in the State.
(cf: P.L.2009, c.118, s. 4)
3. Section 5 of P.L.2009, c.118 (C.54:1-90) is amended to read as follows:
5. a. On or before December 31 of the third full calendar year next following the [effective date of P.L.2009, c.118 (C.54:1-86 et al.)] 1[first]1 appointment of the county assessor pursuant to subsection a. of section 4 of P.L.2009, c.118 (C.54:1-89), every municipality within 1[the] a1 [pilot] 1[participating] pilot1 county shall implement a real property revaluation.
b. (1) The county assessor appointed pursuant to subsection a. of section 4 of P.L.2009, c.118 (C.54:1-89) shall assist the municipalities in meeting the requirements of subsection a. of this section through the promulgation of a phase-in plan for the orderly completion and implementation of the municipal revaluations, or by any other means he deems appropriate.
(2) The county assessor may waive the revaluation requirement for a particular municipality under subsection a. of this section upon his finding that the municipality implemented a revaluation, which, in the opinion of the county assessor, produced accurate valuations, within 24 months of the [effective date of P.L.2009, c.118 (C.54:1-86 et al.)] 1[first]1 appointment of the county assessor pursuant to subsection a. of section 4 of P.L.2009, c.118 (C.54:1-89).
c. The cost of the revaluations required under subsection a. of this section shall be paid by the [pilot] 1[participating] pilot1 county. The costs of a previous revaluation for a municipality that has been granted a waiver under paragraph (2) of subsection b. of this section shall be reimbursed by the [pilot] 1[participating] pilot1 county. Following the completion of the three year period established pursuant to subsection a. of this section, the State shall reimburse the [pilot] 1[participating] pilot1 county for those amounts using funds made available to the [pilot] 1[participating] pilot1 county from either the SHARE program pursuant to section 30 of P.L.2007, c.63 (C.40A:65-30) or from the Consolidation Fund established by P.L.2008, c.35, or both in equal installments, over three years.
d. The monies required to be paid for municipal revaluations by a [pilot] 1[participating] pilot1 county pursuant to subsection c. of this section and the [pilot] 1[participating] pilot1 county's administrative start-up costs shall not be included or considered a part of the county tax levy under section 4 of P.L.1976, c.68 (C.40A:4-45.4) or a part of the county's adjusted tax levy under sections 9 and 10 of P.L.2007, c.62 (C.40A:4-45.44 and 40A:4-45.45).
e. Within the period referenced in subsection a. of this section, the governing body may establish by resolution or ordinance, as appropriate, a tax appeal filing deadline in the month of January. Any resolution or ordinance adopted by the governing body pursuant to this subsection shall establish that the new tax appeal filing deadline shall not become effective prior to 1[the first]1 January of the second full calendar year next following the effective date of the resolution or ordinance.
(cf: P.L.2009, c.118, s.5)
4. Section 6 of P.L.2009, c.118 (C.54:1-91) is amended to read as follows:
6. a. [During the revaluation period set forth pursuant to section 5 of P.L.2009, c.118 (C.54:1-90), and subject to the requirements of section 13 of P.L.2009, c.118 (C.54:1-98), the] The governing body shall appoint deputy county assessors as needed, subject to the requirements of section 5 of P.L.2009, c.118 (C.54:1-90). Deputy county assessors may be appointed at any time after the appointment of the 1[first]1 county assessor 1in a pilot county1.
b. The county assessor shall direct the work of all deputy county assessors.
c. (1) The county assessor shall be responsible to the county governing body for the efficient operation of his office and of the deputy county assessors within the [pilot] 1[participating] pilot1 county.
(2) The county assessor shall determine employment jurisdictions for deputy county assessors under his supervision, however, the county governing body shall establish their hours of employment, the terms and conditions of their employment, and fix their compensation.
d. The county assessor shall establish a permanent central office within the [pilot] 1[participating] pilot1 county, and may authorize additional permanent or temporary district offices within the [pilot] 1[participating] pilot1 county, within the limits of funds made available for those purposes by the county governing body.
e. (1) The county assessor may request that the county governing body employ such additional professional and clerical assistants as are necessary for the performance of his duties.
(2) Any professional or clerical assistants supervised by the county assessor shall be employees of the [pilot] 1[participating] pilot1 county.
f. After December 31 of the third full year next following [enactment of P.L.2009, c.118 (C.54:1-86 et al.)] the appointment of a county assessor pursuant to subsection a. of section 4 of P.L.2009, c.118 (C.54:1-89), the position of county tax administrator is abolished in the [pilot] 1[participating] pilot1 county.
(cf: P.L.2009, c.118, s.6)
5. Section 7 of P.L.2009, c.118 (C.54:1-92) is amended to read as follows:
7. The county assessor shall:
a. supervise the deputy county assessors and, when appropriate, recommend the removal of a deputy county assessor for failure to adhere to standards of performance adopted by the director or schedules or standards adopted pursuant to P.L.2009, c.118 (C.54:1-86 et al.);
b. assure compliance with standards adopted by the director for staff of the deputy county assessors, office space, equipment, and other resources;
c. notify the county tax board of any revaluation, or complete or partial reassessment, which may be necessary and appropriate for a taxing district, and monitor the progress and review, revise or correct the results of any revaluation or reassessment which may be ordered by the county tax board;
d. monitor the progress, and review, revise, or correct the results of any other revaluation or reassessment conducted within his jurisdiction;
e. review, revise, and correct all property assessment lists prepared by the deputy county assessors within the [pilot] 1[participating] pilot1 county;
f. provide such technical and professional assistance as may be requested by deputy county assessors, and as may be practicable within the support provided for the county assessor by the county governing body; and
g. perform any other tasks which the director deems necessary to ensure the valuation of property within the [pilot] 1[participating] pilot1 county pursuant to law.
(cf: P.L.2007, c.118, s.8)
6. Section 8 of P.L.2009, c.118 (C.54:1-93) is amended to read as follows:
8. a. The county assessor, through a staff of deputy county assessors, shall locate, identify, and determine the taxable status of property within every municipality within the [pilot] 1[participating] pilot1 county, determine the taxable value of the property, and prepare tax lists and tables of aggregates and equalization in the same form and manner as is provided under chapter 4 of Title 54 of the Revised Statutes, pursuant to a schedule established by the county assessor.
b. The county assessor shall be responsible for reviewing, revising, and correcting all work done by the staff of deputy county assessors within the [pilot] 1[participating] pilot1 county.
(cf: P.L.2009, c.118, s.7)
7. Section 9 of P.L.2009, c.118 (C.54:1-94) is amended to read as follows:
9. a. Whenever any law, rule or regulation provides for the review, revision or correction of an assessor's list or duplicate, or a list of added or omitted properties, that review, revision or correction shall be performed by the county assessor in the [pilot] 1[participating] pilot1 county, except any correction performed as the result of an assessment appeal, which correction shall be made by the county board of taxation after notice to the county assessor.
b. Any reference in any law, rule, or regulation to a revised and corrected assessor's list or duplicate in the [pilot] 1[participating] pilot1 county, except in the case of a revision or correction made pursuant to an assessment appeal, shall mean the list or duplicate reviewed, revised or corrected by the county assessor.
(cf: P.L. 2009, c.118, s.9).
8. Section 10 of P.L.2009, c.118 (C.54:1-95) is amended to read as follows:
10. Notwithstanding any law to the contrary, the county assessor shall make the annual tax list and property values for each municipality available for public inspection within that municipality. Following the completion of the three-year phase-in schedule pursuant to section 12 of P.L.2009, c.118 (C.54:1-97), sufficient staff shall be present in each district office authorized within the [pilot] 1[participating] pilot1 county pursuant to subsection d. of section 6 of P.L.2009, c.118 (C.54:1-91) to assist the county assessor and to answer questions and address concerns that taxpayers have in reference to the assessment values and other property assessment and tax-related matters.
(cf: P.L.2009, c.118, s.10)
9. Section 12 of P.L.2009, c.118 (C.54:1-97) is amended to read as follows:
12. The county assessor, in consultation with every municipal governing body and municipal tax assessor, shall promulgate a three-year schedule for the abolishment of the office of municipal tax assessor for every municipality within the [pilot] 1[participating] pilot1 county. Thereafter, with respect to those municipalities, any reference in law to the duties and responsibilities of the office of municipal tax assessor pertaining to the assessment and reassessment of property shall be construed in the context of the statutory scheme of sections 1 through 15 of P.L.2009, c.118 (C.54:1-86 et seq.) to mean the deputy county assessor under the supervision of the county assessor. Any reference in law to the office of municipal tax assessor which conflicts in whole or in part with sections 1 through 15 of P.L.2009, c.118 (C.54:1-86 et seq.), particularly with regard to the appointment, employment, and removal of municipal tax assessors, shall be construed to have been repealed in whole or in conflicting part, with respect to municipalities located within the [pilot] 1[participating] pilot1 county, by the provisions of sections 1 through 15 of P.L.2009, c.118 (C.54:1-86 et seq.).
(cf: P.L.2009, c.118, s.12)
10. Section 14 of P.L.2009, c.118 (C.54:1-99) is amended to read as follows:
14. a. In accordance with the phase-in schedule promulgated by the county assessor pursuant to section 12 of P.L.2009, c.118 (C.54:1-97), the county tax administrator for the [pilot] 1[participating] pilot1 county, in consultation with the county governing body and the county assessor, shall effectuate the transfer of the property assessment function in all of the municipalities within the [pilot] 1[participating] pilot1 county to the county assessor. All current or pending assessment and abatement programs and agreements under the "Long Term Tax Exemption Law," P.L.1991, c.431 (C.40A:20-1 et seq.), the "Five-Year Exemption and Abatement Law," P.L.1991, c.441 (C.40A:21-1 et seq.), P.L.1989, c.207 (C.54:4-3.139 et seq.), regarding abatements for rehabilitation within urban enterprise zones, the "Environmental Opportunity Zone Act," P.L.1995, c.413 (C.54:4-3.150 et seq.), and section 4 of P.L.2004, c.139 (C.54:4-3.160), regarding exemptions within a Health Enterprise Zone, shall continue to be approved by the municipality.
b. If a county assessor seeks to settle a property tax appeal, filed pursuant to R.S.54:3-21, the county assessor shall inform the municipality in which the property that is the subject of the appeal is located prior to entering into any final settlement agreement, pursuant to procedures promulgated by the director.
(cf: P.L.2009, c.118, s.14)
11. This act shall take effect immediately.
