Assessment Administration

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.

Part 1 (24 hours) covers New Jersey government and the statutory basis of assessing, including administration of local government, public records, necessary equipment, deductions, and the assessor's calendar.

Part 2 (24 hours) covers valuation methods and applications, including three approaches to value, equalization, the appeals process, exemptions, abatements, farmland valuation and rollback, and reassessment/revaluation. Prerequisite: Part 1.

This 24-hour course sets a firm foundation for appraisal practices focusing in the State of New Jersey.   Lectures and practicums focus on the fundamentals of real property appraisal including the principles of value, details the steps in the appraisal process and explain appraisal terminology.  Land valuation methods and the cost approach to value are the major areas of study, including the utilization of the quintessential New Jersey Real Property Appraisal Manual’s residential classifications. RPA1 is a prerequisite for RPA2.

This 24-hour course is a continuation of RPA1 (prerequisite). The two approaches to valuation/appraisal  - the Sales Comparison Approach and Income Approach to Valuation. Appraisal principles, advantages and disadvantages, formulas and everyday uses needed in the certification of New Jersey Assessors will be covered. Finally, application of both approaches will be explored solving problems, discussing solutions and review of relevant NJ Tax Court cases.