Home Owner Bill Of Rights

New Jersey needs a new law called the(2) Property tax exemptions.
"Homeowner's Bill of Rights." The New Jersey(3) Added and omitted assessments.
Legislature needs to find:(4) Tax abatements.
Property taxes are a sensitive point of contact(5) Assessment appeal forms and procedures.
between each home owner and their government, and(6) Homeowner's obligations, responsibilities, and rights.
disputes and disagreements often arise as a result of(7) Obligations, responsibilities, and rights of property
misunderstandings or miscommunications.tax authorities, including, but not limited to, the county
The dissemination of information to property taxpayingtax board and assessors.
homeowners regarding property taxes and the(8) Property tax appeal techniques and guidance for
promotion of enhanced understanding regarding thehomeowners.
property tax system will improve the relationshipThe advocate would undertake, to the extent not
between taxpaying homeowners and the State andduplicative of existing programs, periodic review of
local government.property tax statements and other property tax forms
The proper assessment and collection of propertyprescribed by the State and by the county tax board
taxes is essential to local government and the healthto determine both of the following:
and welfare of the homeowners of this state.(1) Whether the forms and their instructions promote or
It is the intent of the Legislature to promote the properdiscourage homeowner compliance.
assessment and collection of property taxes on(2) Whether the forms or questions therein are
homeowners throughout this state by advancing, tonecessary and germane to the assessment function
the extent feasible, uniform practices of property taxconcerning homes.
appraisal and assessment.REVIEW OF TAXPAYERS COMPLAINTS
HOMEOWNER'S PROPERTY TAX ADVOCATEFurther, the advocate should undertake the review of
To this end their should be created within the Statehomeowners complaints and identify areas of
Division of Taxation the position of "Homeowner'srecurrent conflict between homeowners and
Property Tax Advocate." The advocate would beassessment officers. This review shall include, but not
responsible for both reviewing the adequacy ofbe limited to, all of the following:
procedures for the prompt resolution of County Tax(1) The adequacy and timeliness of county tax board
Board, assessor, and homeowner inquiries, andand assessor responses to homeowner's written
homeowner complaints and problems; establishing oncomplaints and requests for information.
the Department of Treasury Web site a(2) The adequacy and timeliness of corrections of the
"Homeowner's Assessment Review Guide;" and theassessment roll, cancellations of taxes, or issuances of
development and implementation of educational andrefunds after homeowners have provided legitimate
informational programs on property tax assessmentand adequate information demonstrating the propriety
matters concerning homeowners for the benefit of theof the corrections, cancellations, or refunds.
County Tax Boards and its staff, assessors and their(3) The timeliness, fairness, and accessibility of hearings
staffs, and assessment appeals board members, andand decisions by the county tax boards, where
homeowners. The advocate would be required tohomeowners have filed timely applications for
annually report in the Division of Taxation Annualassessment appeal.
Report on the adequacy of existing procedures,County Tax Boards should annually conduct a public
printed or web based educational material, or the needhearing, soliciting the input of assessors and
for additional or revised procedures, to accomplish thehomeowners, to address the advocate's annual report
prescribed goals of the advocate.and to identify means to correct any problems
PERIODICALLY REVIEW AND REPORTidentified in that report.
The advocate would also periodically review andUpon request of a county tax board or assessors, the
report on the adequacy of existing procedures, or theadvocate, in conjunction with any other programs of
need for additional or revised procedures, with respectthe county tax board, should assist assessors in their
to the following:efforts to provide education and instruction to their
The development and availability of property taxstaffs and local homeowners for purposes of
informational pamphlets and other written materialspromoting homeowner understanding and compliance
that explain, in simple and nontechnical language, all ofwith the property tax laws, and, to the extent feasible,
the following matters for homeowners:statewide uniformity in the application of property tax
(1) Taxation of real property in New Jersey.laws.