Quiz

Question 1

Property taxation statutes are found in Title 54 of both the _________ and ___________.

Answer 1

Revised Statutes of NJ 1937 and New Jersey Statutes Annotated (N.J.S.A.)

Question 2

What is Real Property?

Answer 2

The land and any objects attached to the land in a permanent manner

Question 3

Property may be exempted from taxation only by _____________ or by ________________.

Answer 3

Constitutional Provision

General Laws

Question 4

__________________ must develop a county equalization table as prescribed by law, and submit it on or before ___________ annually to the county board of taxation for review.

Answer 4

County Tax Administrator

March 1st

Question 5

The responsibilities of the county board of taxation fall into two categories:

Answer 5

Administrative and Appellate

Question 6

New Jersey laws authorize ____________ to provide specific government services to portions of a municipality.

Answer 6

Special Districts

Question 7

Direct supervision of the assessor in the performance of their duties is the responsibility of the ____________________ and ___________________.

Answer 7

County Tax Administrator

County Board of Taxation

Question 8

Value is determined as of _____________ of the preceding year.

Answer 8

October 1

Question 9

The ____________________ has the power to revoke a Tax Assessor Certificate or suspend an assessor.

Answer 9

Director of Division of Taxation

Question 10

An assessor who has served four continuous years in office immediately prior to reappointment acquires ________ with such reappointment.

Answer 10

Tenure

Question 11

One of the qualifications to be met as a recipient of a deduction for a Senior Citizen, Disabled Person or Surviving Spouse requires the dwelling house to be ________ and _________ by the applicant.

Answer 11

Owned and Occupied

Question 12

Permitted exclusions from the annual income limitations include ___________, _____________, or ___________.

Answer 12

Social Security benefits
Railroad Pension
Government Pension

Question 13

On or before __________ of the post tax year, a deduction recipient must file with the ___________ a statement of income for the tax year.

Answer 13

March 1

Tax Collector

Question 14

When an initial application is denied by the assessor, the assessor must forward “notice of disallowance” to the claimant on or before _____________.

Answer 14

June 1 of the tax year

Question 15

The veteran applicant must be a citizen of New Jersey as of ___________ of the pretax year.

Answer 15

October 1

Question 16

The status of a surviving spouse of a veteran ceases ____________.

Answer 16

Upon remarriage

Question 17

Once a ___________ deduction is established as of October 1st, a deduction prevails for the whole of the ensuing tax year despite any change in title to the property at any time during the calendar year.

Answer 17

Veterans

Question 18

Absence from this State for _______________ is considered prima facia evidence of abandonment of domicile.

Answer 18

12 months

Question 19

Veteran claimant must have been _____________ or released under _________________ circumstances from full-time ________________ during a time of war.

Answer 19

Honorably Discharged
Honorable
Active Duty

Question 20

Regardless of the number of claimant-owners, the total deduction for a Senior Citizen, Disabled Person, Surviving Spouse is ___________.

Answer 20

$250.00

Question 21

The ___________________ has full control over the preparation and rules governing tax maps.

Answer 21

Director Division of Taxation

Question 22

An engineer must also have the designation of ___________________ to be qualified to work on a tax map.

Answer 22

NJ Licensed Professional Land Surveyor

Question 23

Tax Maps are filed on ____________ with the county clerk - recorder of deeds.

Answer 23

January 1st

Question 24

Tax Maps are also filed on ____________ with the _____________.

Answer 24

January 10 with the County Board of Taxation

Question 25

The _________________ has full control over the design, content and layout of the tax list.

Answer 25

Director Division of Taxation

Question 26

The Notice of Assessment is mailed to each taxpayer on ________________.

Answer 26

February 1st

Question 27

If the Notice of Assessment is not mailed until March 10, what is the impact on the property tax calendar?

Answer 27

The appeal is extended

Question 28

List the breakdown of the property classifications used for real property for the assessment sales ratio program:

Answer 28

Class 1 - Vacant
Class 2 - Residential
Class 3A - Farmland Regular
Class 3B - Farmland Qualified
Class 4A - Commercial
Class 4B - Industrial
Class 4C - Apartment (more than 4 residences)
Class 15 - Exempt
Class 5A and 5B - Railroad Property
Class 6A and 6B - Business Personal Property

Question 29

Why is certain land used for farmland purposes allowed to deviate from the “same standard of value” clause in the New Jersey Constitution?

Answer 29

A constitutional amendment was passed to allow for the assessment of farmland at its value for agricultural use.

Question 30

What are the basic qualifications for a parcel to meet in order for it to be granted farmland assessment?

Answer 30

1. The parcel must by five acres actively devoted to agricultural use
2. Must have been devoted two years prior to the year of application
3. The income must be $1000 for the first five acres and $5.00 for each additional acre
4. Woodland or wetland is $.50 per additional acre
5. Should be a management plan if woodland
6. The owner must file an application with the assessor by August 1st of pretax year

Question 31

The farmland application is filed with the tax assessor on what date?

If the farmer is ill or dies then the application can be filed on what date instead?

In the pretax year preceding a revaluation the application can be filed as late as what date?

Answer 31

August 1

September 1

December 1

Question 32

By what date must the assessor notify a claimant if there is a denial of the application for farmland assessment?

Answer 32

November 1

Question 33

A change in ownership should or should not trigger a rollback assessment if a parcel is assessed as qualified farmland?

Answer 33

Should NOT, as long as the land use has not changed

Question 34

How many years of assessment are generally triggered by rollback assessments?

Answer 34

Three years - Current and prior two years

Question 35

Who files the appeal to trigger a rollback?

Answer 35

Tax Collector, Tax Assessor, Governing Body, or taxpayer

Question 36

When do you need a woodland management plan?

Answer 36

When claiming on non-appurtenant woodland

Question 37

What is the basis for valuing farmland if market value is the basis for all other values?

Answer 37

Agriculture or horticulture use