Statute

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January-10

Assessor to file assessment lists and duplicates with county board of taxation.

N.J.S.A 54:4-35

(by)

January-25

Assessor shall post a schedule of office hours and availability for appointments

N.J.A.C. 18:12A-1.3(l)1

Bulletin Board

(on or before)

February-1

Assessor shall notify by mail each taxpayer of the current assessment and preceding year’s taxes.

N.J.S.A. 54:4-38.1

Example

(prior to)

February-1

The assessor or county board of taxation shall notify each taxpayer by mail within thirty days of any change to the assessment. A taxpayer shall have forty-five days to file an appeal upon issuance of a notification of a change in assessment.

Example

(after)

N.J.S.A. 54:4-38.1

N.J.S.A. 54:3-21

April-1

Taxpayers and taxing districts may appeal assessed valuations to the county board of taxation on or before April 1, or 45 days from the date the bulk mailing of notification of assessment is completed in the taxing district, whichever is later. Where assessed valuation of property subject to the appeal exceeds $750,000, taxpayer or taxing district may file a complaint directly with the Tax Court.

N.J.S.A. 54:3-21

Appeals

(on or before)

April-1

If a petition of appeal or a complaint is filed on April 1 or during the 19 days next preceding April 1, a taxpayer or a taxing district shall have 20 days from the date of service of the petition or complaint to file a cross-petition of appeal with a county board of taxation or a counterclaim with the Tax Court, as appropriate.

N.J.S.A. 54:3-21

Appeals

June-1

Assessor must notify all claimants of property tax deductions disallowed for the current tax year that the deduction has not been granted (Form PD4).

N.J.S.A. 54:4-8.44a

Example

(on or before)

N.J.A.C. 18:14-3.10(a)1

July-1

On or before July 1st of the current tax year, the assessor shall mail to each taxpayer whose land has been assessed for the current tax year under the provisions of the “Farmland Assessment Act of 1964” a copy of the form prescribed to claim a continuance of valuation under the Act for the following tax year together with a notice that the completed form is required to be filed with the assessor on or before August 1st of the current year.

N.J.S.A. 54:4-23.15a

Farmland

(on or before)

August-1

All owners of farmland who would claim to have their land assessed under the Farmland Assessment Act in the following tax year must file an application (Form FA-1) with the assessor.

N.J.S.A. 54:4-23.1 et seq.

Farmland

(on or before)

September-1

The assessor may grant an extension of time for filing form FA-1 where satisfied that failure to file by August 1st was due to illness of the owner, or death of the owner or an immediate member of the owner’s family.

N.J.S.A. 54:4-23.6(d)

Farmland

(on or before)

September-1

Form PT-10 for tangible business personal property returns of local exchange telephone, telegraph and messenger system companies filed. On or before September 1st of the current tax year with respect to the following tax year, owners of tangible personal property used in business of local exchange telephone, telegraph and messenger systems are required to file returns with the assessor for the taxing district in which the said property is located.

N.J.S.A. 54:4-2.48

Other Forms

(on or before)

September-1

Form PT-10.1 for tangible business personal property returns for machinery apparatus, or equipment of a petroleum refinery directly used to manufacture petroleum products from crude oil filed for the following tax year with assessor.

N.J.S.A. 54:4-2.48

Other Forms

(on or before)

October-1

Assessor values all real property located in the taxing district for tax purposes as of October 1 of the pretax year.

N.J.S.A. 54:4-35

October-1

All required conditions for a veteran’s property tax deduction of up to $250 must exist as of October 1 of the pretax year.

N.J.S.A. 54:4-8.15

Deductions

October-1

Required conditions for property tax deduction must exist as of October 1 of the pretax year (Sixty-five years of age for senior citizens, fifty-five years for surviving spouse/civil union partner/domestic partner, or occurrence of disability, by December 31 of the pretax year.)

N.J.S.A. 54:4-8.44

Deductions

October-1

Initial application (Form F.S.1) for a blast or radiation fallout shelter tax exemption must be filed with assessor.

N.J.S.A. 54:4-3.50

Exemptions

(on or before)

October-1

The State Farmland Evaluation Advisory Committee (F.E.A.C.) publishes its recommended agricultural land values for use with the Farmland Assessment Act.

N.J.S.A. 54:4-23.20

Farmland

(on or before)

October-1

Assessor must file Added Assessment List and duplicate with county board of taxation. 

N.J.S.A. 54:4-63.5

October-1

Assessor must file Omitted Assessment List and duplicate with county board of taxation.

N.J.S.A. 54:4-63.19

October-1

Exempt real property sold to non-exempt owner or any real property improved after October 1 and before January 1 may be valued and assessed as of the first day of the month following completion or sale of said property.

N.J.S.A. 54:4-63.2

N.J.S.A. 54:4-63.28 

October-1

The assessor shall determine the true taxable value of an improvement, conversion or construction of property that has applied for exemption and/or abatement.

N.J.S.A. 40A:21-1 et seq.

October-1

Assessor certifies that, upon the basis of property assessments as of October 1 of the year preceding the certification, the total taxable property value within the "Revenue Allocation District" (RAD) designated by the municipality, does not exceed 15 or 20 percent of the total taxable property assessed in the municipality, as provided in the ordinance adopted in accordance with statutory provisions.

N.J.S.A. 52:27D-462

October-1

Assessor provides certification of the proposed preliminary revenue allocation plan and property tax increment base of district, estimate of taxable value of assessed property, statement of tax abatements or exemptions expected to be granted, etc.

N.J.S.A. 52:27D-463

November-1

All new applicants for property tax exemption must file an Initial Statement (Form I.S.) with the assessor. If an exemption has been granted for past years, the applicant must file a Further Statement (Form F.S.) by November 1 of every third year.

N.J.S.A. 54:4-4.4

Exemptions

November-1

Assessor to send Notice of Disallowance to applicants requesting valuation under the Farmland Assessment Act where such claim has been disallowed. 

N.J.S.A. 54:4-23.13b

Farmland

(on or before)

Example

December-1

Appeals from added assessments may be made to the County Board of Taxation on or before December 1 of the year of levy, or thirty (30) days from the date the collector of the taxing district completes the bulk mailing of tax bills for added assessments, whichever is later.

N.J.S.A. 54:4-63.11

Appeals

(on or before)

December-1

Appeals from omitted assessments may be made to the County Board of Taxation on or before December 1 of the year of levy, or thirty (30) days from the date the collector of the taxing district completes the bulk mailing of tax bills for added assessments, whichever is later.

N.J.S.A. 54:4-63.39

Appeals

(on or before)

December-31

Legal advertisement - where and when tax list may be inspected by any taxpayer to ascertain what assessments have been made, and to confer informally with the assessor as to the correctness of the assessments, so that any errors may be corrected before the filing of the assessment list and duplicate.

N.J.S.A. 54:4-38

Bulletin Board

(on or before)

December-31

Applications for veterans’ deductions and property tax deductions for the following tax year must be filed with assessor during the pretax year, thereafter with collector during the tax year.

N.J.S.A. 54:4-8.13 & 54:4-8.43

Deductions

(on or before)