New Jersey § 54:1-104

§ 54:1-104.

a. There is established a real property assessment demonstration program, which shall

be open for participation therein to any county in the State, to evaluate the efficacy

and functionality of a municipal system of real property assessment directed by a

county tax board through the county tax administrator pursuant to a revised assessment,

and assessment appeal, calendar. A goal of the demonstration program is to demonstrate an enhanced system of municipal

real property assessment as a complement to the county-based real property assessment

system pilot program undertaken pursuant to the provisions of P.L.2009, c. 118 ( C.54:1-86 et seq. ), under which the entire real property assessment function formerly performed by

the municipal tax assessor, has been transferred to the county through the appointment

of a county assessor and deputy county assessors. The existence of two programs under which the real property assessment function

is performed using two different methods will allow the Legislature to evaluate the

effectiveness of each system of real property assessment, and to determine whether

the current statutory system of real property assessment function should be revised

Statewide. For the first two full tax years immediately following the enactment of P.L.2013, c. 15 ( C.54:1-101 et al.), no more than two counties shall participate in the demonstration program

established in this section, and for the third and fourth full tax years immediately

following the enactment of P.L.2013, c. 15 ( C.54:1-101 et al.), no more than two additional counties shall participate in the demonstration

program established in this section. A county shall not institute a demonstration program pursuant to the provisions

of P.L.2013, c. 15 ( C.54:1-101 et al.) unless it meets the following criteria, and provides the required information

to the Director of the Division of Taxation and to the Director of the Division of

Local Government Services: (i) the county tax board by resolution, shall certify to the Director of the Division

of Taxation and to the Director of the Division of Local Government Services that

the county tax board has sufficient funds available to pay all of the costs associated

with the demonstration program, including the conversion to the MOD-IV system and

the associated expansion of the technology infrastructure to the municipalities in

the county. The county tax board shall forward the resolution to the Director of the Division

of Taxation and to the Director of the Division of Local Government Services; (ii) the county is a State-certified MOD-IV vendor, or the county has contracted with

a single State-certified MOD-IV vendor to provide MOD-IV technology to all of the

municipalities in the county. The county shall provide a copy of its MOD-IV certification, or a copy of a valid

contract for MOD-IV services; (iii) the members of the county's assessors' association, by not less than 2/3rds

of its voting membership, have approved the implementation of the demonstration program. The county tax board shall forward the resolution to the Director of the Division

of Taxation and to the Director of the Division of Local Government Services. b. There shall be no direct appropriation of State funds used to effectuate the provisions

of the demonstration program established in subsection a. of this section. The technical costs of the demonstration program shall be paid by the county board

of taxation using assessment appeal filing fees collected by the county board of taxation

pursuant to section 18 of P.L.1979, c. 499 ( C.54:3-21.3a ). c. (1) Not later than September 1 immediately preceding demonstration program implementation,

and using its own funds therefor, the county tax board of each demonstration county

participating in the demonstration program established in subsection a. of this section

shall provide MOD-IV and CAMA software to each municipality that does not use the

software, at no cost to those municipalities, and shall provide, at no cost to those

municipalities, training in the use of the software to the assessors of those municipalities,

and to their respective staff members. Thereafter, each municipality shall pay an annual fee per each taxable line item

in the municipality to the county tax board for the MOD-IV and CAMA service. (2) On October 1 next following the provision of software under paragraph (1) of this

subsection, each demonstration county shall commence the demonstration program under

a plan developed by the county tax administrator of each demonstration county, approved

by the county board of taxation, and submitted to the Director of the Division of

Taxation and the Director of the Division of Local Government Services not less than

60 days prior to October 1. The Director of the Division of Taxation and the Director of the Division of Local

Government Services shall not propose or require any changes to a demonstration program

plan submitted by a county board of taxation unless a provision of the demonstration

program shall be inconsistent with State law, or the decision of any court of this

State, regarding the assessment of real property unless the changes have been agreed

to by a majority of the members of a demonstration county's Assessment Demonstration

Program Steering Committee created pursuant to paragraph (3) of this subsection. The demonstration program of each demonstration county shall operate under all statutory

requirements and pursuant to all statutory dates and time frames concerning the assessment

of real property in the State, as those statutory dates and time frames have been

amended pursuant to the provisions of P.L.2013, c. 15 ( C.54:1-101 et al.). (3) Each demonstration county shall establish an “Assessment Demonstration Program

Steering Committee” to monitor and report on the activities within the demonstration

county relative to the demonstration program. Members of the steering committee shall be the State Treasurer or his designee,

the Director of the Division of Taxation or his designee, the Director of the Division

of Local Government Services or his designee, a member of the County Assessor's Association

of the demonstration county, and the county tax administrator of the demonstration

county. Actions taken by the steering committee shall be approved by a majority of the members

of the steering committee. d. The Director of the Division of Taxation and the Director of the Division of Local

Government Services shall, with the advice and the recommendations of the county tax

administrator provide to the Governor and to the Legislature, not later than July

1 next following the fourth full tax year after the implementation of the demonstration

program, a report detailing the experience of each demonstration county participating

in the demonstration program, the successes of the program, any problems experienced

under the program, and any recommendations for statutory or administrative changes

to the current system of real property assessment in the State. e. Under the demonstration program, each municipal assessor in a demonstration county

shall utilize the same property assessment software as is used by the county tax board

and provided to the municipalities by the county tax board pursuant to subsection

c. of this section. All real property assessment functions required pursuant to State law, including

the revaluation or reassessment of real property, as well as other assessment-based

functions such as the development of a compliance plan, maintenance of assessments

and the calculation of added assessments shall be performed using the property assessment

software. f. In accordance with the provisions of statutory law and with any rule or regulation

promulgated pursuant thereto, the county board of taxation of a demonstration county

shall compel the implementation of a revaluation or reassessment of real property

in any municipality in the demonstration county at such time that the county board

of taxation determines the need therefor. If a municipality fails to comply with a revaluation or reassessment, as appropriate,

ordered by the county board of taxation in a timely manner, the county board of taxation

shall cause the revaluation or reassessment, as appropriate, to be performed at the

municipality's cost. The cost of a revaluation or reassessment, as appropriate, shall be directly billed

to such a municipality, in addition to the apportionment valuation, through the adjustment

of the county levy for that municipality pursuant to R.S.54:4-48 and R.S.54:4-49 . A municipality feeling aggrieved by a decision of the county board of taxation to

cause the revaluation or reassessment, as appropriate, to be performed at the municipality's

cost may file an appeal of that decision of the county board of taxation to the Tax

Court within 45 days of the approval by the Director of the Division of Taxation of

the county tax board's order requiring the revaluation or reassessment, as appropriate. g. The Director of the Division of Local Government Services in the Department of

Community Affairs, and the Director of the Division of Taxation in the Department

of the Treasury, shall have the authority to take any action as is deemed necessary

and consistent with the intent of P.L.2013, c. 15 ( C.54:1-101 et al.) to implement its provisions, including but not limited to the authority to

waive any provisions of statutory law and regulations that may be inconsistent with

the intent or application of the provisions of P.L.2013, c. 15 ( C.54:1-101 et al.).