New Jersey 2024-2025 Regular Session

New Jersey Assembly Bill A3006

Introduced
1/9/24  

Caption

Revises property tax assessment calendar.

Impact

The bill is aimed at alleviating the financial strain experienced by municipalities due to late-stage successful assessment appeals. When property owners appeal assessments close to the end of the tax year, it often results in reduced tax revenue that municipalities rely on for their budgets. A3006 proposes to finish the appeal process earlier, which would allow municipalities to set more accurate local property tax rates that align with their budgetary needs. Those in favor of the bill argue it could stabilize municipal revenues and avoid the need for large tax refunds to property owners.

Summary

Assembly Bill A3006 seeks to revise the property tax assessment calendar in New Jersey. By adjusting various dates related to property assessment, the bill aims to enhance the accuracy and efficiency of the tax assessment process. The proposed changes include advancing the deadlines for property tax appeal filings and hearings, thereby ensuring that these assessments are dealt with before local tax rates are set. This change is expected to help municipalities better manage their financial forecasting and more accurately assess their tax bases.

Contention

Opponents of A3006 may raise concerns regarding the potential impact on property owners' ability to challenge assessments. By expediting the appeal process, there may be apprehensions that property owners will have less time to prepare their cases for appeal, ultimately impacting their financial obligations. Furthermore, the act seeks to amend and repeal existing laws related to property assessments, which may meet resistance from those who advocate for the preservation of current local governance structures.

Additional_notes

Notably, the framework proposed in A3006 has reportedly been successfully implemented in several counties, showing promising results in stabilizing municipal budgets. By ensuring property owners are informed and can act on their assessments sooner, it is argued that municipalities can better predict and allocate funds for local services.

Companion Bills

NJ S1747

Same As Revises property tax assessment calendar.

NJ S3972

Carry Over Revises property tax assessment calendar.

NJ A5708

Carry Over Revises property tax assessment calendar.

Similar Bills

NJ A851

Requires municipalities to notify affected property owners before implementing compliance plan to reassess valuation of certain properties.

IN HB1658

Residential property assessment.

MO SB264

Modifies provisions relating to personal property assessments

MO SB359

Modifies provisions relating to the assessment of personal property

TX HB1395

Relating to ad valorem taxation.

IN SB0508

Property tax streamline.

MO SB786

Modifies provisions relating top property taxes

TX HB3098

Relating to ad valorem taxation.