Assessment Administration

This series of continuing education courses is designed to train municipal tax assessors in the duties and responsibilities of their office.The program also assists in the development of the assessors’ staff as well as general preparation for the State Certified Tax Assessors (CTA) examination. The courses are not a prerequisite for the state Certified Tax Assessors (CTA) examination. Other municipal officials as well as interested citizens may enroll in the courses, provided the prerequisites are satisfied and class space is available.

The coadjutant faculty is composed of experienced persons from state, county, and local government. Private sector appraisal specialists are also utilized. Courses are scheduled usually in both the fall and spring semesters in convenient and varied locations throughout the state. Times and locations are announced in advance of each semester.

One-day seminars and the New Jersey Assessors Continuing Education Program are also offered each year.They are announced in separate program brochures.

Course Descriptions

Property Tax Administration- 42 hours
The Property Tax Administration course consists of a total of 42 hours of course work divided into two parts.

Part 1 is 18 hours and covers the government of New Jersey and statutory basis of assessing including the administration of local government, public records, necessary equipment, deductions, and assessor's calendar.

Part 2 is 24 hours and covers valuation methods and application including three approaches to value, equalization, appeals process, exemptions, abatements, farmland valuation and rollback, and reassessment/revaluation.

The following texts are required for the PTA course:

Handbook for NJ Assessors and Law Manual Cost $26 if picked up in Trenton, $30 if mailed. Contact the NJ Division of Taxation directly. The address is: Local Property Branch, Appraisal Section, NJ Division of Taxation, 50 Barrack St., PO Box 251,Trenton, NJ 08646

Telephone: 609/292-7929.

IAAO Course 1: Fundamentals of Real Property Appraisal- 33 hours
This basic appraisal course emphasizes the theory and techniques of the cost and sales comparative approaches to value. Students review terminology, basic appraisal and economic principles, general principles of land valuation, the assessment function, and the mass appraisal process. There is a review and an exam.

The Property Assessment Valuation, Second Ed., 1996 textbook is included in the tuition for IAAO Course 1 and is provided at the first session. It is also used in IAAO Course 2.

IAAO Course 2: Income Approach to Valuation - 33 hours
As a course prerequisite, a student must have satisfactorily completed Real Property Appraisal I or IAAO Course 1.

This course covers the theory and techniques of estimating value by the capitalized earnings approach. Material covered includes the selection of capitalization rates, analysis of income and expense in the determination of income to be capitalized, and capitalization methods and techniques. Rental units of comparison, real estate finance, and investment are treated. There is a review and an exam.

Review Course - Appraisal and Assessment Administration Course Review
This 1-1/2 day review course is an intensive and comprehensive review of the assessment appraisal processes, utilizing the cost, market and income approaches to value. As a course prerequisite, a student must have satisfactorily completed Property Tax Administration I and II.

County Tax Administration- 20 hours
This course expands upon Property Tax Administration with an in depth examination of the property tax administered at the county level. The course includes: county board organization; sales ratio program; development of the equalized table and abstract of ratio; a review of exemptions; the tax appeal process; supervision of assessors. This course is mandatory for all new tax administrators and is advanced in nature. It is recommended that only students who have successfully completed all other property tax courses or experienced CTA holders enroll.

Other Programs:

One-Day Seminars
One-day seminars which deal with various problems and the more advanced aspects of assessment administration are offered on a state or regional basis as interest warrants.

Certificate Requirements

Certificates are awarded upon satisfactory completion of the class hours, passing the required examinations, and full payment of all fees.

Registration

Payment by check, voucher or credit card must accompany the application. The university reserves the right to cancel any course if there are insufficient enrollments.Upon receipt of your completed application, a class space will be reserved for you. NO CONFIRMATION will be sent. Make check or purchase order payable to Rutgers,The State University. Send all correspondence and payment to the following address:

Assessment Administration
Rutgers,The State University of New Jersey
Center for Government Services
303 George Street, Suite 604
New Brunswick, NJ 08901-2020

Withdrawal/Refund Policy

CGS will refund the full course fee less a $25 processing charge to any student who notifies CGS in writing of his/her intent to withdraw. Notices of withdrawal must be submitted at least 48 hours before the course is scheduled to start. Withdrawal notices sent by fax (732/932-3586) will be accepted as well as notices sent by mail. Send withdrawal notice to: Center for Government Services, Rutgers, The State University of New Jersey, 303 George Street, Suite 604, New Brunswick, NJ 08901-2020.

International Association of Assessing Officers Courses

The Center for Government Services (CGS) has entered into an agreement with the International Association of Assessing Officials (IAAO) to offer several courses on a certified model basis. IAAO certified instructors will constitute the faculty. IAAO educational staff will provide the examinations and will be responsible for grading and centralized record retention. CGS will administer all other program details.

IAAO Credit by Examination

Individuals wishing to challenge an IAAO examination without having taken the course, students who withdrew from a course and students who did not sit for the exam upon completion of a course or who failed an exam upon completion of a course may apply to sit for the exam for Fundamentals of Real Property Appraisal (Course 1) or Income Approach to Valuation (Course 2). Most IAAO courses have prerequisites. If a prerequisite is listed, applicants who have not taken the course are strongly urged to attempt the prerequisite examination. Applications are available from IAAO, 130 East Randolph Street, Suite 850, Chicago, IL 60601.

Telephone: 312/819-6100.

Information About the CTA Exam

For further information about the CTA exam, one may refer to N.J.S.A. 54:135.25 to 135.34, or contact the Local Property Branch, New Jersey Division of Taxation, 50 Barrack Street, P.O. Box 251,Trenton, NJ 08646.

Telephone: 609/292-7929.