ASSEMBLY, No. 252

STATE OF NEW JERSEY

Introduced Pending Technical Review by Legislative Counsel

PRE-FILED FOR INTRODUCTION IN THE 1996 SESSION

By Assemblyman GARCIA

An Act concerning certain property tax assessment records and supplementing chapter 4 of Title 54 of the Revised Statutes.

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

    1. As used in this act, "access" means the right of a person to inspect any record, document or information specified in this act, during the regular business hours maintained by the custodian thereof and under the supervision of the custodian or designee of the custodian; to copy any such record, document, or information; and to purchase a copy of any such record, document or information.

    2. Local assessors shall maintain property tax record cards in the manner and format specified in the Real Property Appraisal Manual for New Jersey Assessors which is issued by the Division of Taxation. In the case of data processing, where a different form of record card is to be used, approval for such use shall first be obtained from the Director of the Division of Taxation.

    3. Any person who owns real property located in New Jersey or a legal representative or appraiser for that person shall have access to the information used by a tax assessor to establish the taxable value of real property owned by that person, including but not limited to the information contained on the property record cards in the possession of a tax assessor.

    4. Any person shall have access to information contained in the property tax lists of a municipality.

    5. Persons other than those granted access pursuant to section 3 of this act shall be considered third party users, and shall include real estate licensees and real estate appraisers. Notwithstanding the requirements of P.L.1963, c.73 (C.47:1A-1 et seq.), a third party user in need of the real property information contained on property record cards in the possession of a tax assessor shall have access to information thereon pertaining to the identifying locational and physical characteristics, including, but not limited to, items such as construction detail, square footage, age and real property use.

    6. Nothing in this act shall be construed to limit the right of a party to a tax appeal to obtain information pertaining to the assessment of any property which is the subject of that appeal.

    7. Copies of documents specified in this act, and any form for providing information to third party users prescribed by the director pursuant to this act shall be made available upon payment of the appropriate price established for public records pursuant to section 2 of P.L.1963, c.73 (C.47:1A-2).

    8. Pursuant to the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), the Director of the Division of Taxation, in the Department of the Treasury, shall promulgate rules and regulations and prescribe the forms he deems necessary to implement this act.

    9. This act shall take effect immediately.

STATEMENT

    This bill requires each tax assessor to provide a property owner or a legal representative or appraiser for that person with access to the information used by the assessor to establish the taxable value of the owner's real property. The bill also gives all persons access to information contained in the property tax lists of a municipality.

    Local assessors are required to maintain property tax record cards in the manner and format specified by the Division of Taxation. Notwithstanding the provisions of the Right to Know Law, P.L.1963, c.73 (C.47:1A-1 et seq.), users of property tax information other than the property owner are granted limited access to essential information contained on property tax record cards.

Permits real property owners access to property tax assessment records and gives third parties limited access to certain essential property tax information.