New Jersey demands a new law known as the “Homeowner’s Bill of Rights.” The New Jersey Legislature demands to discover:
Home taxes are a sensitive point of speak to amongst every residence owner and their government, and disputes and disagreements typically arise as a outcome of misunderstandings or miscommunications.
The dissemination of information and facts to house taxpaying home owners concerning house taxes and the promotion of enhanced understanding concerning the house tax technique will enhance the partnership amongst taxpaying home owners and the State and nearby government.
The appropriate assessment and collection of house taxes is necessary to nearby government and the well being and welfare of the home owners of this state.
It is the intent of the Legislature to market the appropriate assessment and collection of house taxes on home owners all through this state by advancing, to the extent feasible, uniform practices of house tax appraisal and assessment.
HOMEOWNER’S Home TAX ADVOCATE
To this finish their need to be designed inside the State Division of Taxation the position of “Homeowner’s Home Tax Advocate.” The advocate would be accountable for each reviewing the adequacy of procedures for the prompt resolution of County Tax Board, assessor, and homeowner inquiries, and homeowner complaints and issues establishing on the Division of Treasury Net web-site a “Homeowner’s Assessment Overview Guide” and the improvement and implementation of educational and informational applications on house tax assessment matters regarding home owners for the advantage of the County Tax Boards and its employees, assessors and their staffs, and assessment appeals board members, and home owners. The advocate would be necessary to annually report in the Division of Taxation Annual Report on the adequacy of current procedures, printed or internet primarily based educational material, or the have to have for added or revised procedures, to achieve the prescribed objectives of the advocate.
PERIODICALLY Overview AND REPORT
The advocate would also periodically critique and report on the adequacy of current procedures, or the have to have for added or revised procedures, with respect to the following:
The improvement and availability of house tax informational pamphlets and other written supplies that clarify, in uncomplicated and nontechnical language, all of the following matters for home owners:
(one) Taxation of true house in New Jersey.
(two) Home tax exemptions.
(three) Added and omitted assessments.
(four) Tax abatements.
(five) Assessment appeal types and procedures.
(six) Homeowner’s obligations, responsibilities, and rights.
(seven) Obligations, responsibilities, and rights of house tax authorities, like, but not restricted to, the county tax board and assessors.
(eight) Home tax appeal methods and guidance for home owners.
The advocate would undertake, to the extent not duplicative of current applications, periodic critique of house tax statements and other house tax types prescribed by the State and by the county tax board to ascertain each of the following:
(1) Regardless of whether the types and their directions market or discourage homeowner compliance.
(2) Regardless of whether the types or queries therein are needed and germane to the assessment function regarding properties.
Overview OF TAXPAYERS COMPLAINTS
Additional, the advocate need to undertake the critique of home owners complaints and determine locations of recurrent conflict amongst home owners and assessment officers. This critique shall include things like, but not be restricted to, all of the following:
(1) The adequacy and timeliness of county tax board and assessor responses to homeowner’s written complaints and requests for information and facts.
(2) The adequacy and timeliness of corrections of the assessment roll, cancellations of taxes, or issuances of refunds just after home owners have offered genuine and sufficient information and facts demonstrating the propriety of the corrections, cancellations, or refunds.
(3) The timeliness, fairness, and accessibility of hearings and choices by the county tax boards, exactly where home owners have filed timely applications for assessment appeal.
County Tax Boards need to annually conduct a public hearing, soliciting the input of assessors and home owners, to address the advocate’s annual report and to determine indicates to appropriate any issues identified in that report.
Upon request of a county tax board or assessors, the advocate, in conjunction with any other applications of the county tax board, need to help assessors in their efforts to present education and instruction to their staffs and nearby home owners for purposes of advertising homeowner understanding and compliance with the house tax laws, and, to the extent feasible, statewide uniformity in the application of house tax laws.