ASSEMBLY, No. 4007

STATE OF NEW JERSEY

217th LEGISLATURE

 

INTRODUCED JUNE 30, 2016

 


 

Sponsored by:

Assemblyman  ERIC HOUGHTALING

District 11 (Monmouth)

Assemblywoman  JOANN DOWNEY

District 11 (Monmouth)

Assemblywoman  GABRIELA M. MOSQUERA

District 4 (Camden and Gloucester)

Assemblyman  VINCENT MAZZEO

District 2 (Atlantic)

 

Co-Sponsored by:

Assemblyman Space

 

 

 

 

SYNOPSIS

     Requires Director of Division of Taxation to promulgate Property Taxpayer Bill of Rights.

 

CURRENT VERSION OF TEXT

     As introduced.

 


An Act requiring the Director of the Division of Taxation in the Department of the Treasury to promulgate a Property Taxpayer Bill of Rights and supplementing Title 54 of the Revised Statutes.

 

     Be It Enacted by the Senate and General Assembly of the State of New Jersey:

 

     1.  The Director of the Division of Taxation shall promulgate a Property Taxpayer Bill of Rights and each county board of taxation and each municipality in the State shall post it on their respective websites, if any.

     The Property Taxpayer Bill of Rights shall set forth in simple and nontechnical terms that every property taxpayer has the right to to understand their real property assessment and to appeal an assessment that a taxpayer believes is too high.  The Property Taxpayer Bill of Rights shall specify that a property taxpayer has the following rights under State law:

     The right to understand the real property assessment process and the requirements of the New Jersey Constitution concerning the assessment of real property;

     The right to understand the calculation of the assessment on their real property;

     The right to detailed information about how to appeal an assessment of real property; and

     The right to view the real property assessment of any other parcel of real property in the municipality in which the taxpayer’s property is located.

     The director shall require that the Property Taxpayer Bill of Rights be posted on the webpage of each county board of taxation and each municipality in the State with an Internet webpage.

 

     2.  This act shall take effect immediately.

 

 

STATEMENT

 

     This bill would require the Director of the Division of Taxation to promulgate a Property Taxpayer Bill of Rights that sets forth in simple and nontechnical terms the right of every property taxpayer to understand their real property assessment and to appeal an assessment that a taxpayer believes is too high.  The director shall require that the Property Taxpayer Bill of Rights be posted on the webpage of each county board of taxation and each municipality in the State with an Internet webpage.

     The Property Taxpayer Bill of Rights shall specify that a property taxpayer has the following rights under State law:

     The right to understand the real property assessment process and the requirements of the New Jersey Constitution concerning the assessment of real property;

     The right to understand the calculation of the assessment on their real property;

     The right to detailed information about how to appeal an assessment of real property; and

     The right to view the real property assessment of any other parcel of real property in the municipality in which the taxpayer’s property is located.