Sponsored by:
Assemblyman VINCENT MAZZEO
District 2 (Atlantic)
SYNOPSIS
Extends county-based real property assessment pilot program to Atlantic County.
CURRENT VERSION OF TEXT
As introduced.
An Act concerning county-based real property assessment 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 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 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, and after the effective date of P.L. , c. (pending before the Legislature as this bill) shall also mean the County of Atlantic.
(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 P.L. , c. (pending before the Legislature as this bill), as appropriate, or as soon thereafter as may be practicable, the county governing body shall appoint a county assessor.
b. (1) The county assessor shall be an employee of the pilot 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. The pilot 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.) every municipality within the pilot county designated in P.L.2009, c.118 (C.54:1-86) shall implement a real property revaluation. On or before December 31 of the third full calendar year next following the effective date of P.L. , c. (pending before the Legislature as this bill), every municipality within the pilot county designated in P.L. , c. (pending before the Legislature as this bill) 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 within 24 months of the effective date of P.L.2009, c.118 (C.54:1-86 et al.) or P.L. , c. (pending before the Legislature as this bill), as appropriate.
c. The cost of the revaluations required under subsection a. of this section shall be paid by the pilot 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 county. Following the completion of the three year period established pursuant to subsection a. of this section, the State shall reimburse the pilot county for those amounts using funds made available to the pilot 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 county pursuant to subsection c. of this section and the pilot 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).
(cf: P.L.2009, c.118, s.5)
4. Section 6 of P.L.2009, c.118 (C.54:1-90) 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 governing body shall appoint deputy county assessors as needed.
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 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 county, and may authorize additional permanent or temporary district offices within the pilot 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 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.) or P.L. , c. (pending before the Legislature as this bill), as appropriate, the position of county tax administrator is abolished in the pilot county.
(cf: P.L.2009, c.118, s.6)
5. 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 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.) as amended by P.L. , c. (pending before the Legislature as this bill) 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.) as amended by P.L. , c. (pending before the Legislature as this bill), 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 county, by the provisions of sections 1 through 15 of P.L.2009, c.118 (C.54:1-86 et seq.) as amended by P.L. , c. (pending before the Legislature as this bill).
(cf: P.L.2009, c.118, s.12)
6. Section 13 of P.L.2009, c.118 (C.54:1-98) is amended to read as follows:
13. a. A serving municipal tax assessor or deputy municipal tax assessor who holds tenure in the position, or who has obtained a certified tax assessor certificate immediately prior to the appointment of the first county assessor within the pilot county designated in P.L.2009, c.118 (C.54:1-86 et al.), or within the pilot county designated in P.L. , c. (C. ) (pending before the Legislature as this bill), as appropriate, shall be entitled to preference with regard to the appointment of deputy county assessors pursuant to subsection a. of section 6 of P.L.2009, c.118 (C.54:1-91).
b. Each person appointed as a deputy county assessor shall acquire tenure in office after serving three continuous years in the office. Thereafter, a deputy county assessor 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.).
(cf: P.L.2009, c.118, s.13)
7. This act shall take effect immediately.
STATEMENT
This bill would extend the provisions of the "Property Tax Assessment Reform Act" created by P.L.2009, c.118 (C.54:1-86 et seqal. Currently, that law, which establishes a pilot program for a county-based real property assessment system, only permits Gloucester County to create and use such a system.
The provisions of this bill would amend the "Property Tax Assessment Reform Act" to also allow Atlantic County to participate in the current pilot program and to establish a county-based real property assessment system.
Atlantic County is a good candidate to be a pilot county for county-based real property assessment, because the unique status of Atlantic City as the only municipality in the State where casino gaming is permitted has resulted in a sizable portion of the county ratable base with special valuation problems.