New Jersey 2022-2023 Regular Session

New Jersey Assembly Bill A2167

Introduced
2/7/22  

Caption

"Property Assessment Appeal Transparency Act"; revises content of required annual notification of real property assessment.

Impact

The act primarily revises the content of the required notifications outlined in section 32 of P.L.1991, c.75. Currently, these notifications are limited to the current year's assessment and last year’s property taxes. The bill introduces a mandatory statement indicating that the assessed value is used to calculate property taxes and informs property owners of their rights to appeal if they dispute the assessment. As a result, the legislation seeks to provide taxpayers with better access to information, enabling them to make informed decisions regarding their property assessments and tax liabilities.

Summary

Assembly Bill A2167, also known as the 'Property Assessment Appeal Transparency Act', aims to enhance the clarity and transparency surrounding property tax assessments in New Jersey. The bill proposes amendments to the current notifications that taxpayers receive regarding their property assessments. Specifically, it mandates that annual property assessment notices must include information that explains the relationship between assessed property value and the resulting property tax bill. This change is intended to reduce confusion among property owners who often lack understanding of how their assessed value directly affects their tax obligations.

Contention

While supporters of AB A2167 argue that it will empower property owners and improve the overall fairness of the property tax system, there may be concerns regarding the implementation of such notifications. Critics may raise issues relating to the effectiveness of taxpayer education measures and whether additional mandated information might overwhelm or confuse taxpayers even further. Thus, the bill's introduction has the potential to spark discussions on the balance between transparency in taxation and the administrative burden it could create for local tax offices.

Companion Bills

No companion bills found.

Previously Filed As

NJ A217

"Property Assessment Appeal Transparency Act"; revises content of required annual notification of real property assessment.

NJ A5708

Revises property tax assessment calendar.

NJ A3006

Revises property tax assessment calendar.

NJ S3967

Revises process of filing real property assessment appeals.

NJ S3972

Revises property tax assessment calendar.

NJ S1747

Revises property tax assessment calendar.

NJ SB787

Modifies provisions relating to notifications for increased property assessments

NJ S3968

Concerns certain real property assessment appeals.

NJ S2820

Requires additional information in assessment notices required to be provided to property taxpayers.

NJ HB456

Ad valorem tax; additional period to appeal certain property assessments; provide

Similar Bills

CA SB791

Property taxation: valuation: certificated aircraft.

CA AB1879

Property taxation: filing.

VA HB1446

Real property tax; assessment of real property used for affordable housing.

VA HB1380

Real property tax; assessment of real property used for affordable housing.

VA HB1446

Real property tax; assessment of real property used for affordable housing.

NJ A217

"Property Assessment Appeal Transparency Act"; revises content of required annual notification of real property assessment.

CA AB2425

Property taxation: property records: transmission by mail or electronic format.

UT HB0053

Property Valuation Amendments