Property Valuation

In New Jersey, a property's assessed value for property tax purposes is set by the:

ANJREC
BCounty or municipal tax assessor✓ Correct
CState Division of Taxation directly
DProperty owner through self-assessment

Explanation

In NJ, property is assessed by the local municipal tax assessor. Assessments are supposed to reflect a uniform percentage of true market value, though the ratio can vary by municipality until a revaluation is conducted.

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