Property Ownership

In New Jersey, property taxes are assessed by:

AThe NJ Division of Taxation based on state-wide standards
BThe municipal tax assessor based on the assessed value of real property✓ Correct
CThe county clerk at the time of deed recording
DNJREC based on sales prices

Explanation

NJ property taxes are levied at the local level. The municipal tax assessor determines the assessed value of each parcel, and tax rates (expressed per $100 of assessed value) are set by each municipality.

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