Examples of Work Performed

On or before January 10th of each year, the Assessor is responsible for the proof reading and certification of the Assessor’s Field Book. As of 2004 this required the review of 1,574 line items (including exempt property), with an overall assessed value of $565,690,230 and a corresponding “equalized value of $1,129,122,216. The annual, net revenue generated by the “taxable” assessments (before added and roll-back assessments) for the 2003 tax year was $17,290,036.53.

On or before February 1st of each year, the Assessor is responsible for the mailing of annual assessment notices to all property owners.

After April 1st of each year, the Assessor is responsible for the review and either acceptance, negotiated settlement or litigation for all filed assessment appeals. On average we have approximately 4 to 6 appeals per year, of which less than half are heard before the County Board of Taxation.

On or before June 1st of each year, the Assessor is responsible for the mailing of all Farmland Assessment Applications to owners of property that in the prior year had qualified farmland. For 2004, Cranbury Township has 103 tracts, which qualify for farmland assessment.

After August 1st of each year, the Assessor is responsible for the review of each (received) farmland application and prior to November 1st of each year; the Assessor must determine the acceptability of each application. In addition, each year the Assessor must assess “Roll Back Taxes” for those tracts’ of land, which had previously qualified, but no longer do so due to a “change in use”.

On or before October 1 st of each year, the Assessor, (with the assistance of the Assessing Clerk) is responsible for inspecting, assessing and notifying the owners of properties which experienced new construction during the year of a forthcoming Added, or Omitted Assessment(s). Note, in order to determine the need for an inspection, the Assessor reviews all filed building permits and certificate of occupancies and keeps a record of all applicable permits / certificates (approximately 400 in 2003).

Generally from the end of November through mid December the Assessor is responsible for the review, acceptance, negotiated settlement or litigation of all added and or omitted assessment appeals. On average we receive approximately 3 to 5 “added” appeals per year, of which less than half are heard before the County Board.

Between November 20th and December 31st, the Assessor reviews all minor and major subdivision plans, as well as road widening and any other existing or proposed changes to the township tax maps and makes the necessary adjustment to the tax assessment list. The Assessor is also responsible for the creation of new Property Record Cards and Files for those properties created by the subdivision process.

On or before December 31st the Assessor must complete the “review” of all properties where the owner has requested either an on-site inspection or “in-office” review; or during the course of the year it has been determined that there is a need for said review due to a potential inconsistency with adjoining comparable properties or comparable sales. On average I review approximately 20 to 30 properties per year.

The Assessor is also responsible for the overseeing of the processing of Deeds and SR1A Forms. This combined process updates the ownership / tax lists, as well as establishes the basis for the computation of the annual “Common Level Ratio” of assessments to “True Value. The said ratio is utilized as the basis for the distribution of school aid, as well as the basis for establishing uniformity in tax appeals. These procedures are conducted after receiving “batches” of deeds from the County Clerk’s office and they come generally two to three times per month. On an annual basis, the Assessor reviews and oversees the processing of between 100 and 200 deeds / SR1A’s.

The Assessor is also responsible for the review and overseeing of the processing of all Veterans and Senior Citizen Deduction Forms, as well as Exempt Property Applications. These applications are received on a random basis and on an annual basis; the office generally processes between 5 and 10 forms / applications.

The Assessor also assists municipal taxpayers, the general public and professional real estate personnel in regards to their questions and or requests for information pertaining to assessments, tax deductions, rebates and maintained property data pursuant to all State of New Jersey laws regulating the proper release of said data. In addition the Assessor will also provide, when requested, assessment data, as well as real property data and “opinions” of value (both written and verbal) to other departments of the Township.