All registrations for online/distant learning and in-person courses must be received NO LATER than two 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.
county tax administration
|AA-1003-SU22- 1||7/12, 7/19, 7/26; 8/2, 8/9, 8/16||5pm-9pm||Eileen Carlos||$760||Course canceled *|
* This course will be offered again in Summer 2023. Announcements will go out at that time
property tax administration 1
property tax administration 2
Prerequisite: PTA 1
real property appraisal 1
11/7, 11/14, 11/21, 11/28;
|5pm-9pm||Robin Bucchi||$760||Online: Zoom/Canvas|
appraisal and assessment administration review
|AA-1005-FA22 - 1||9/9, 9/10||9am-4pm||Diane Hesley||$390||Online: Zoom/Canvas|
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.
Property Tax Administration
The 48-hour Property Tax Administration (PTA) course is divided into two parts.
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.
Real Property Appraisal (RPA) Courses - NEW
CGS no longer offers the IAAO courses. The RPA courses have been developed explicitly for the State Certification of the New Jersey Assessor. In addition to the standard professional practices of valuation, the two courses will provide an in-depth review of the NJ Real Property Appraisal Manual as well as a review of the state specific forms required to be used by the New Jersey Assessor. In addition, the relevant NJ Tax Court cases are presented to give a better understanding of the unique assessment procedure in our state. These two courses will give you the comprehensive foundation needed to be used in the practice of assessment within the State of New Jersey.
Real Property Appraisal 1 (RPA 1)
Real Property Appraisal 2 (RPA 2)
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.
Review Course - Appraisal and Assessment Administration Course Review
This review course includes an intensive, two-day comprehensive review of the assessment appraisal processes, utilizing the cost, market, and income approaches to value. Prerequisites: PTA 1 and PTA 2, and RPA 1 and RPA 2.
County Tax 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.
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.
Information About the CTA Exam
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.
IAAO Credit by Examination
Individuals wishing to challenge an IAAO examination without having taken Fundamentals of Real Property Appraisal (IAAO Course 1) or Income Approach to Valuation (IAAO Course 2), 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. If a prerequisite is listed, applicants who have not taken the course are strongly urged to attempt the prerequisite examination. Applications are available from IAOO. For more information, contact IAAO at 800.616.IAAO (4226).