Overview

This program is designed to train municipal tax assessors in the duties and responsibilities of their office and assist in staff development. It also provides general preparation for the State Certified Tax Assessors (CTA) examination (Please note that Assessment Administration courses are not prerequisites for this exam). Experienced professionals from state, county, and local government, as well as private-sector appraisal specialists, comprise the program’s coadjutant faculty.

Tax assessors, other municipal officials, and interested citizens may enroll in the individual courses, provided that they have satisfied any prerequisites and that space is available. Registration for all classes is determined by the Center for Government Services at Rutgers, The State University of New Jersey.

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Course Schedule

All registrations for online/distant learning and in-person courses must be received NO LATER than three business days before the class begins. Late registrations will NOT be accepted.

Please visit the Registration page for important information regarding online course expectations and registration.

Property Tax Administration 1

Course Code: AA-1001-SP23-1

Date(s)
Time(s)
Instructor(s)
Fee
Location(s)
Action

5/9, 5/16, 5/23, 5/30; 6/6, 6/13

5pm-9pm

Eileen Carlos

$760.00

Online: Zoom/Canvas

Register

County Tax Administration

Course Code: AA-1003-SU23-1

Date(s)
Time(s)
Instructor(s)
Fee
Location(s)
Action

7/24, 7/26*, 7/31; 8/2*, 8/7, 8/9*, 8/14, 8/16*

M, W* 5pm-8pm

Eileen Carlos

$760.00

Canvas

Register

Courses

24 hours

This 24-hour course expands upon the Property Tax Administration course with an in-depth examination of property tax administered at the county level. The course covers county board organization, the sales ratio program, development of the equalized table and abstract of ratio, a review of exemptions, the tax appeal process, and 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. This course is offered during the summer only.

As interest warrants, the Rutgers Center for Government Services offers one-day seminars dealing with various problems and the more advanced aspects of assessment administration on a state or regional basis.

24 hours

Property Tax Administration Course 1 establishes a firm understanding of government, taxation, and the assessor’s office.  Topics will include the Constitutional basis for assessing, the assessor’s responsibilities, public records requirements, deductions, abatements, exemptions, and the adherence to the assessor's calendar.  Students will learn of the interplay between the local assessor, the County Board of Taxation, and the Division of Taxation.   Finally, the course will cover farmland assessment and tax mapping.  Course text is the Handbook for New Jersey Assessors- Chapters 1 through 6.  Students will be expected to participate in classroom exercises, complete readings, and homework which will enforce the material taught in class. 
No prerequisites required.

24 hours CEU with exam/21 hours CEU without exam
 

24 hours
Prerequisite: Property Tax Administration I

Property Tax Administration Course  2 continues through the  Handbook for New Jersey Assessors.  Topics will include personal property valuation, added and omitted assessments, revaluation, equalization, sales ratio study, and tax appeals.  Students will learn of the interplay between the local Assessor, the County Board of Taxation, and the Division of Taxation.  Course text is the Handbook for New Jersey Assessors- Chapters 7-11.  Students will be expected to participate in classroom exercises, complete readings, and homework which will enforce the material taught in class
PTA-1 is prerequisite for PTA-2

24 hours CEU with exam/21 hours CEU without exam

24 hours

Real Property Appraisal Course 1 sets a firm foundation for appraisal practices specific to the State of New Jersey. Lectures and practicums will focus on the fundamentals of real property appraisal, including, the principles of value, the detailed steps in the appraisal process, and an explanation of appraisal terminology. The Cost Approach, Land Valuation, and the Residential Building Classifications are the major areas of study.  The New Jersey Real Property Appraisal Manual (RPAM) will be utilized in conjunction with the IAAO Property Assessment Valuation textbook (PAV). Students will be expected to participate in classroom exercises, complete readings, and homework which will enforce the theories taught in class. 
RPA1 is a prerequisite for RPA2.

24 hours CEU with exam / 21 CEU without exam
 

24 hours
Prerequisite: Real Property Appraisal 1 (RPA 1)

Real Property Appraisal Course 2 expands on appraisal principles to include the Sales Comparison and the Income Approach to valuation. The course will cover the formulas and calculations commonly used in the approaches to valuation. The appropriate application of each approach will be explored utilizing a review of relevant NJ Tax Court cases. The New Jersey Real Property Appraisal Manual (RPAM) will be utilized in conjunction with the IAAO Property Assessment Valuation textbook (PAV). Students will be expected to participate in classroom exercises, complete readings, and homework which will enforce the theories taught in class. 
RPA1 is a prerequisite.

24 hours CEU with exam / 21 CEU without exam
 

Prerequisite: Property Tax Administration I, Property Tax Administration II, Real Property Appraisal 1 (RPA 1), Real Property Appraisal 2 (RPA 2)

Continuing Education Information

For further information about the CTA exam, refer to N.J.S.A. 54:135.25 to 135.34, or contact the Local Property Branch of the New Jersey Division of Taxation at 609-292-7975 or visit the website.

Licensed Certified Tax Assessors (CTAs) can receive Continuing Education Unit (CEU) credit toward license renewal from the New Jersey Division of Taxation and the New Jersey Real Estate Appraisal Board when completing the following courses.

Course Division of Taxation Real Estate Board
Property Tax Administration, Part 1 21 in Administration 4
Property Tax Administration, Part 2 21 in Administration 10
Real Property Appraisal I 21 in Appraisal 21
Real Property Appraisal II 21 in Appraisal TBA
County Tax Administration 24 in Administration TBA

 

Certificates for each Assessment Administration course are awarded upon satisfactory completion of the class hours, passing the required examinations, and full payment of fees.