ASSEMBLY, No. 1737

STATE OF NEW JERSEY

INTRODUCED MARCH 25, 1996

By Assemblymen GIBSON and ARNONE

An Act establishing the "Task Force to Study the Computer-Assisted Mass Appraisal of Real Property" and making an appropriation.

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

    1. The Legislature finds and declares that the computer-assisted mass appraisal of real property for the purpose of local taxation is a desirable method to maintain assessment levels at current values, and that although several municipalities and counties in this State have begun to develop computer-assisted mass appraisal systems, there is currently no State-wide standard for the development and implementation of computer-assisted mass appraisal systems.

    2. There is established a seven-member task force to be known as the "Task Force to Study the Computer-Assisted Mass Appraisal of Real Property." The task force shall consist of one member of the Senate to be appointed by the President thereof and one member of the General Assembly to be appointed by the Speaker thereof, both of whom shall serve during the two-year legislative session in which the appointment is made, and five members to be appointed by the Governor. The members appointed by the Governor shall include a member of a county board of taxation, a member of the Association of Municipal Assessors of New Jersey, a member of the New Jersey Association of Counties, a member of the New Jersey State League of Municipalities, and one public member. Vacancies in the membership of the task force shall be filled in the same manner as the original appointments were made.

    3. The task force shall organize as soon as possible after the appointment of its members and shall select a chairman from among its members and a secretary, who need not be a member of the task force. The Director of the Division of Taxation in the Department of the Treasury shall appoint a member of the division's staff to serve as the staff aide to the task force.

    4. It shall be the duty of the task force to study the process and applications of computer-assisted mass appraisal of real property by counties and municipalities, including but not limited to all existing information on and applications of computer-assisted mass appraisal currently in use in the State of New Jersey, and to study the property tax appeal process to determine whether the current practice, which places the burden of proof of an incorrect assessment on the property taxpayer, is fair and equitable. The task force shall recommend standards and methods for computer-assisted mass appraisal systems for use by municipal tax assessors and county boards of taxation. The task force shall make recommendations for desirable and appropriate legislation to effectuate the task force's findings and determinations with regard to these matters.

    5. The task force is entitled to the assistance and services of the employees of any State, county or municipal department, board, bureau, commission, task force or agency as it may require and as may be available to it for its purposes, and to employ stenographic and clerical assistants and incur traveling and other miscellaneous expenses necessary to perform its duties, within the limits of funds appropriated or otherwise made available to it for its purposes.

    6. The task force may meet and hold hearings at the places it designates during the sessions or recesses of the Legislature and shall report its findings and recommendations to the Governor and the Legislature no later than 18 months following the organization of the task force with any legislative bills it desires to recommend for adoption by the Legislature.

    7. There is appropriated to the "Task Force to Study the Computer-Assisted Mass Appraisal of Real Property" the sum of $100,000 from the General Fund to effectuate the purposes of this act.

    8. This act shall take effect immediately and shall expire upon the submission of the report required pursuant to section 6 of this act.

STATEMENT

    This bill establishes a seven-member task force to be known as the "Task Force to Study the Computer-Assisted Mass Appraisal of Real Property." The task force is charged with the responsibility of studying the process and applications of computer-assisted mass appraisal of real property by counties and municipalities, including but not limited to all existing information on and applications of computer-assisted mass appraisal currently in use in the State of New Jersey, and to study the property tax appeal process to determine whether the current practice, which places the burden of proof of an incorrect assessment on the property taxpayer, is fair and equitable. The bill requires the task force to recommend standards and methods for computer-assisted mass appraisal systems for use by municipal tax assessors and county boards of taxation. The bill also requires the task force to make recommendations for desirable and appropriate legislation to effectuate its findings and determinations with regard to these matters.

    The task force shall be comprised of: one member of the Senate, appointed by the President thereof and one member of the General Assembly, appointed by the Speaker thereof, both of whom shall serve during the two-year legislative session in which the appointment is made, and five appointments by the Governor. The members appointed by the Governor shall include a member of a county board of taxation, a member of the Association of Municipal Assessors of New Jersey, a member of the New Jersey Association of Counties, a member of the New Jersey State League of Municipalities, and one public member. The bill requires the Director of the Division of Taxation in the Department of the Treasury to appoint a member of the division's staff to serve as the staff aide to the task force.

Creates "Task Force to Study the Computer-Assisted Mass Appraisal of Real Property"; appropriates $100,000.