APPLICATION FOR ADMISSION TO TAX ASSESSOR



FOR OFFICIAL USE ONLY

Approved

∆

Disapproved

By:

Date:

AC-1 (rev. 04-2024)

FILING DEADLINE: August 22, 2024

EXAMINATION DATE: September

21, 2024

APPLICATION FOR ADMISSION

TO A TAX ASSESSOR CERTIFICATION EXAM

(N.J.S.A. 54:1-35.25)

STATE OF NEW JERSEY

DEPARTMENT OF THE TREASURY

DIVISION OF TAXATION

Property Administration, PO Box 240, Trenton, NJ 08695-0240

A check or money order for $10 payable to the Treasurer, State of New Jersey must accompany this application.

THE APPLICATION FEE IS NOT REFUNDABLE.

This application must be filed with the Division of Taxation not less than thirty (30) days prior to the announced date of the exam.

Home Address:

Street City State Zip Code

County: Municipality:

Telephone Number: Home:

Business:

Cell:

E-Mail Address: NOTICE: ALL NOTIFICATIONS WILL BE SENT VIA EMAIL

1. Date and place of birth: _/ /_

Month

Day

Year City State Country

2. Are you a citizen of the United States of America?

Yes

A. If yes: …………………………………………………..

Born

Naturalized

B. If a naturalized citizen, state when and where naturalized and enclose copy of your Naturalization Certificate:

3. Have you ever been convicted of any crime? Yes No

If yes, provide details of each conviction; give the date, nature of crime, court in which conviction was entered and sentence imposed:

4. Give names, addresses and telephone numbers of two persons unrelated to you who will furnish references as to your moral character:

5. High School Education

A. Name and location of last high school attended:

B. Did you graduate?

Yes

No Year graduated (diploma issued):

C. If the answer to Question 5B is No, do you possess a State High School Diploma (GED) approved by the State Commission of

Education?

Yes

D. A copy of your High School Diploma or Equivalency Diploma (GED) must be

enclosed if you have no college credits or degree.

Mr.

Ms.

First Name

Middle Name

Last Name

Social Security Number



6. College Education

Proof of college education must accompany this application. All applicants must complete this section whether or not the applicant has

full-time experience in real estate appraisal work or experience in property tax assessment work. Enclose copy of diploma or transcript

of academic record.

A. Name and location of college or university and dates of attendance:

From To

College or University Location (month, year) (month, year)

B. Did you graduate?

Yes No

Degree(s) attained:

7. Listing of Experience

All applicants should complete this section whether or not experience is needed as a substitute for college education.

Describe below full-time experience in real estate appraisal work or experience in property tax assessment work, starting with most

recent position, state name of employer, dates of employment, and exact nature of duties performed.

NOTE: Credit for experience may be allowed on a year-for-year basis in lieu of attendance at a college or university. If you need

additional space, attach rider.

Taxing District

Address of

From

or Firm

Taxing District or Firm

(month, year)

Title of position:

Duties:

Taxing District

Address of

From

or Firm

Taxing District or Firm

(month, year)

Title of position:

Duties:

Taxing District

Address of

From

or Firm

Taxing District or Firm

(month, year)

Title of position:

Duties:



8. I have satisfactorily completed and received a certificate for the training courses designated below:

Location

Instructor Year

Property Tax Administration, Part 1

Property Tax Administration, Part 2

Fundamentals of Real Property Appraisal

Income Approach to Valuation

Rutgers Review Course

Other (Organization/Course Name)

Yes

No Have you previously applied to take the Tax Assessor Certificate examination

(whether or not you took the examination) ?

NOTICE OF CONTINUING EDUCATION REQUIREMENTS FOR ASSESSORS

N.J.S.A. 54:1-35.25b provides that all tax assessor certificates upon issuance will expire in five years. To maintain certification, assessors

must complete continuing education requirements of fifty (50) continuing education credit hours over the initial five-year period. Beyond the

initial five-year period, the law requires renewal every three years, provided that assessors have obtained continuing education of thirty (30)

credit hours over three years. One continuing education credit hour means fifty (50) minutes of classroom or lecture time.

AFFIDAVIT BY APPLICANT

STATE OF )

) SS.

COUNTY )

, of full age, being duly sworn according to law, upon his

(Name of Applicant)

oath deposes and says that the answers, statements, and declarations made in the foregoing application are true in all respects.

Subscribed and sworn to before me this day of , 20 .

(Signature of Officer Administering Oath) (Signature of Applicant)

(Title of Such Officer)

AC-1 Instructions (rev. 4-2021)

INSTRUCTIONS

FOR COMPLETING AND FILING FORM AC-1

APPLICATION FOR ADMISSION

TO AN EXAMINATION FOR A TAX ASSESSOR CERTIFICATE (N.J.S.A. 54:1-35.25)

WHO MAY FILE AN APPLICATION

1. Any person, whether or not engaged in property tax

assessment work, who satisfies the requirements listed below

may file an application.

a. Applicant must be a citizen of the United States;

b. Applicant must be at least 21 years of age and of good

Section 6

DEPARTMENT OF EDUCATION

ATTENTION: GED

PO BOX 500

TRENTON, NJ 08625-0500

moral character;

c. Applicant must have obtained a certificate or diploma

issued after at least four years of study in an approved

secondary school, or have received an academic

education considered and accepted by the Commissioner

of Education as fully equivalent;

d. Applicant must have graduated from a four-year course at

a college of recognized standing, but for this requirement

applicant may substitute full-time experience in real estate

appraisal work or experience in property tax assessment

work on a year-for-year basis.

HOW TO FILE

2. You must complete one copy of the application that has been

signed and notarized. You must answer all questions

completely. Attach a check or money order in the sum of $10

payable to the Treasurer, State of New Jersey. Do not send

cash. Attach necessary proofs. The AC-1 shall not be

deemed to be filed unless you properly completed the

application and attach the required fee and proofs. Mail the

completed application to:

DIVISION OF TAXATION

PROPERTY ADMINISTRATION

ATTENTION: ASSESSOR CERTIFICATION

PO BOX 240

TRENTON, NJ 08695-0240

If an applicant fails to satisfy the requirements for admission

to an examination for a Tax Assessor Certificate, s/he will be

notified in writing. The $10 application fee is not

refundable.

3. Upon review of the application the Director of the Division of

Taxation may require filing of additional statements and

proofs.

WHEN TO FILE

4. An application may be filed at any time; however, to be

eligible for an examination, an application must be received at

least thirty (30) days prior to the announced date of the

examination. (Examinations are scheduled semi-annually, in

March and September of each year.)

For further information, please call (609) 292-8823.

PROPER COMPLETION OF FORM AC-1

Sections 1-4

Applicant will supply information relating to citizenship, age,

and good moral character.

Section 5

Applicant will supply information relating to high school

education. Persons desiring information relating to high

school equivalency diplomas (GED) may secure such

information by writing to:

Applicant will supply information relating to college or

university education. If applicant has graduated from a four-

year course, s/he must submit proof of graduation with the

application. Proof may consist of a diploma, a reproduction

thereof, a verified true copy thereof, or a transcript of

applicant’s academic record. If the number of years of

college education reported in Section 6 is less than four

years, the applicant MUST submit a transcript of his or her

academic record with the application. Experience included in

this application will then be considered for qualification

purposes on a year-for-year basis.

Section 7

Applicant will supply information relating to full-time

experience in appraisal work or experience in property tax

assessment work. All applicants should complete this section

whether or not experience is needed as a replacement for

college education. Credit for such experience may be allowed

on a year-for-year basis in lieu of attendance at a recognized

college or university. Supply sufficient detail to permit an

accurate determination of equivalence. Information supplied is

subject to verification and must be complete and accurate. An

applicant must supply information as to name of employer, the

dates of such employment, and the exact nature of the duties

performed. An applicant with experience in property tax

assessment work must supply the required information in this

section, including a description of duties performed. For the

purposes of this application, “experience in property tax

assessment work” shall be deemed to include any of the

following:

a. Experience in a technical and administrative capacity in an

assessor’s office;

b. Employment in a technical and administrative capacity with

a state or county agency engaged in administration of the

local property tax;

c. Employment with an appraisal firm in a capacity requiring

substantial association with and assistance to assessors

and their staff with respect to the discharge of their official

duties.

Section 8

Applicant will supply information relating to satisfactory

completion of training courses for assessors. The applicant

will indicate that s/he has completed a course by entering the

location at which the course was given, the name of the

instructor and the year in which s/he completed the course.

Section 9

Please answer the question of any prior filing(s) of an

application for the Tax Assessor Certificate exam.

Affidavit

The affidavit must be signed and notarized.

When an applicant satisfies all requirements for issuance of a

Tax Assessor Certificate, s/he will receive notice thereof and

request to submit the $25 certification fee. Actual receipt of the

certification fee is a prerequisite to issuance of a certificate.

QUALIFICATION, EXAMINATION, AND

CERTIFICATION OF NEW JERSEY ASSESSORS

STATE OF NEW JERSEY

DEPARTMENT OF THE TREASURY

DIVISION OF TAXATION

PROPERTY ADMINISTRATION

Property Administration

April 2021

INTRODUCTION

Tax officials at every level of New Jersey government recognize that proper assessment of property for taxation

requires special training, knowledge, and skills. Property tax revenue has increased dramatically in recent years.

From less than $400 million

per year in 1950, the property tax was responsible for raising $30.8 billion in Fiscal Year

2020. Clearly, the tax base upon which this amount of money is generated must be equitable. Seeking competent,

professional assessors, the Legislature enacted the Assessor Certification and Tenure Act in 1967 to provide for the

qualification, examination and certification of municipal assessors.

N.J.S.A. 54:1-35.25 states, “Commencing in 1968, the Director of the Division of Taxation shall, annually, in March

and September of each year, hold examinations of applicants for certification as tax assessor. An applicant for

examination shall, not less than 30 days before an examination, present to the director written application on forms

provided by the division together with satisfactory proof that the applicant is not less than 21 years of age, is a citizen

of the United States, is of good health … is of good moral character, has obtained a certificate or diploma issued after

at least 4 years of study in an approved secondary school or has received an academic education considered and

accepted by the Commissioner of Education as fully equivalent, and has graduated from a 4-year course at a college

of recognized standing. An applicant who does not meet the college education requirement may substitute full-time

experience in real estate appraisal work or experience in property tax assessment work on a year-for-year basis.

Such application shall not be considered by the director unless accompanied by payment of a fee in the sum of $10

to the order of the State Treasurer. Examinations shall be written, or both written and oral, shall be of such

character as fairly to test and determine the qualifications, fitness and ability of the person tested actually to perform

the duties of assessor, and shall be weighted in a manner to be prescribed by the director.”

N.J.S.A. 54:1-35.25b requires that licensed assessors must renew their certificates by participating in continuing

education activities in five-year cycles initially and then, following this initial cycle, three-year cycles to maintain

their certificates.

This brochure provides applicants with current information about New Jersey’s assessor certification program.

Applicants are encouraged to read its contents carefully. It should answer many of the questions that are usually

asked regarding the certification process.

OBJECTIVES

Realizing that the local property tax is the major source of revenue in State-local finance in New Jersey, that it will

remain vital into the foreseeable future, and perceiving that the single most important factor in ensuring accurate,

equitable administration and levying of the property tax is that the original assessment be made by a qua

lified

individual, the Legislature by enactment of Chapter 44, P.L. 1967 sought to develop a high level of competence in

assessment administration.

Only persons who hold a valid Tax Assessor Certificate can be appointed to the position of municipal assessor in

New Jersey.

Tenure in office as municipal assessor accrues only to holders of Tax Assessor Certificate who meet certain other

requirements as specified by law.

ADMINISTRATION

The Dir

ector of the Division of Taxation administers the certification process for municipal assessors in New Jersey.

The Director receives and reviews all applications for admittance to the Tax Assessor Certificate exam in accordance

with the provisions of the law, and admits all qualified persons to the certification exam.

The Director conducts C.T.A. exams in March and September of each year. Persons who

pass this exam are eligible to

receive a Tax Assessor Certificate upon payment of the $25 certification fee. Actual receipt of the certification fee is a

prerequisite to issuance of the certificate.

The holder of a valid Tax Assessor Certificate, in effect, possesses a license for appointment to an assessor position in

any New Jersey municipality. The certificate does not guarantee the holder an assessor position.

The Director of the Division of Taxation may prescribe such requirements and forms that are deemed necessary to

carry out the administration of this certification exam.

REQU

IREMENTS

Any person, whether or not engaged in property tax assessment work, who satisfies the requirements listed below

may file a C.T.A. exam application:

1. File written application (Form AC-1) at least thirty (30) calendar days prior to the announced date of the

exam.

2. Be at least 21 y

ears of age and of good moral character.

3. Be a citizen of the United States.

4. Have obtained a certificate or diploma issued after at least four years of study in an approved secondary

school, or have received an academic education considered and accepted by the Commissioner of Education

as fully equivalent.

5. Have graduated from a four-year course at a college of recognized standing. However, for this requirement,

an applicant who does not meet the college education requirement may substitute full-time experience in real

estate appraisal work or experience in property tax assessment work on a year-for-year basis.

APPLICATION

To obtain a C.T.A. exam application (Form AC-1), download the application from at

http://www.state.nj.us/treasury/taxation/pdf/lpt/ac_1.pdf

or write to:

State of New Jersey

PO Box 240

Trenton, NJ 08695-0240

Attention: Assessor Certification

Telephone: (609) 292-8823

Return the signed, notarized, completed application to Property Administration at least thirty (30) calendar days prior

to the announced date of the exam. A $10 check or money order payable to the Treasurer, State of New Jersey, must

accompany the completed application with all necessary proofs attached. The application fee is not refundable. All

data on the application must be answered in full and the $10 application fee paid each time an applicant files a new application.

The AC-1 form contains detailed instructions to assist applicants with the filing process.

EXAMINATION

The examination is designed to determine the applicant’s knowledge of assessment law, practices and procedures,

and appraisal principles and techniques.

The exam is in two parts and covers the fields of property tax administration and real property appraisal. Part I (the

morning session) covers the administrative aspects of property tax assessment. Topics for Part I include: Added

and Omitted Assessments, Appeals, Assessor’s Work Calendar, Change of Ownership, Decisional Law,

Exempt List, Exemption, Extended Assessment List, Farmland Assessment, Intra/Inter-District Equalization,

Open Public Records, Personal Property, Public Relations, Revaluation and Tax Maps, Sales Ratio, Senior

Citizen/Disabled Person Property Tax Deduction, Statutory Law, and Veteran Property Tax Deduction. Part

II (the afternoon session) covers real property appraisal. Topics for Part II include: Appraisal Process, Appraisal

Theory, Construction Terms, Cost Approach to Value, Depreciation, Income Approach to Value, Land Valuation,

Leases, Real Property Appraisal Manual for New Jersey Assessors, Sales Approach to Value, and Tax Maps. The

exam is composed almost entirely of multiple choice questions. Applicants must complete each part of the exam

within an allotted time of three hours. Total exam time is six hours. The exam is scheduled on a Saturday at

any location to be announced by the Director of the Division of Taxation.

Enrollment in Center for Government Services in-service assessment administration/real property appraisal training

courses is excellent preparation for the C. T. A. exam but is not required. Training courses include:

 Property Tax Administration – Part 1 (18 hours);

 Property Tax Administration – Part 2 (24 hours);

 Real Property Appraisal 1 (27 hours);

 Real Property Appraisal 2 (24 hours)

The following

cours

is also available: Appraisal and Assessment Administration Course Review, also

known as the Rutgers Review Course (12 hours, 2 sessions).

To obtain information concerning these training courses, contact:

Center for Government Services

Rutgers Lifelong Learning Center

Rutgers University

3 Rutgers Plaza, 3rd Floor

New Brunswick, NJ 08901-2020

Attention: Assessment Administration

Telephone: (848) 932-4730

Email: [email protected]

Internet Website: http://cgs.rutgers.edu/programs/assessment

Candidates should bring a supply of pencils and a calculator to the examination center. Calculators permitted

should be able to perform only basic, arithmetical functions such as addition, subtraction, multiplication, division,

percent, square root, and basic memory (HP-12C’s are allowed). Personal digital assistants (PDA’s), iPods, or

BlackBerries are not permitted. This policy prevents applicants from entering the examination center with

calculators with word capabilities. Two to three weeks before the exam date, candidates will receive an approval

letter that contains the Division’s guidelines regarding calculator use during the exam. The proctors supply all

other necessary materials. Candidates may not bring textbooks, booklets, papers, laptop computers, headsets,

cell phones, pagers, or other supplies into the exam center.

SAMPLE

EXAM QUESTIONS

When choosing answers to multiple choice questions on the exam, applicants must select only one answer; choosing

two or more answers to one question means that both answers will be scored as incorrect. Several alternative

answers may appear correct or partly correct, but candidates must choose the one answer that, in the context of the

question, is most nearly correct. In some cases, the correct answer is not the best of all conceivable answers to the

question, but if that answer is the best of the five alternatives offered, it is the correct answer.

Example 1.

A new claimant for the $250 property tax deduction accorded to senior citizens, disabled persons, and surviving spouses must file an

application either on or before

October 1 of pretax year with the assessor, or on or before December 31 of the tax year with the collector.

December 31 of the pretax year with the assessor, or during the tax year with the collector.

December 31 of the pretax year with the collector, or during the tax year with the assessor.

October 1 of the pretax year with the assessor, or on

or before June 1 of the tax year with the collector.

None of the above.

The correct answer to Example 1 is “B.”

Example 2.

The following breakdown of aggregate assessed valuation appears on an SR-3A that a municipal assessor filed with his respective county

board of taxation:

1- VACANT LAND

$ 1,732,500

2- RESIDENTIAL (4 Families or Less)

34,567,950

3a-FARM (Regular)

2,032,450

3b-FARM (Qualified)

302,500

4a - (COMMERCIAL); 4b - (INDUSTRIAL); 4c - (APARTMENT)

12,848,900

Total

$ 51,484,300

Usable sales in the municipality produce a weighted ratio of 89.67% for the residential classification. Compute the true value of the residential

classification.

A. $ 46,165,971

B. $ 30,997,080

C. $ 38,550,184

D. $ 34,567,950

E. $ 57,415,301

The correct answer to Example 2 is “C.”

TOTAL ASSESSED VALUATION OF RESIDENTIAL CLASS

DIRECTOR’S RATIO

TRUE VALUE

$ 34,567,950 ÷ 89.67% (.8967)

$ 38,550,184

Example 3.

In construction terminology, a curtain wall is defined as

a wall that supports its own weight plus the weight of the walls and roof above it.

a movable partition of asbestos material forming a curtain for an elevated stage-like area.

the front and rear walls

of a rectangular building.

the side walls of a rectangular building.

a wall that does not support any of the building weight other than its own weight.

The correct answer to Example 3 is “E.”

Example 4.

A commercial property recently sold for $708,000. A nearby commercial property similar to the first sold for $890,400. The total

annual

income for the first property was $118,000, while the second generated $148,400 of total annual income. The gross income multiplier indicated is

C. 10.

E. 72.

The correct answer to Example 4 is “D.”

SALES PRICE ÷ GROSS INCOME = GROSS INCOME MULTIPLIER

$ 708,000 ÷ $ 118,000 =

$ 890,400

$ 148,400

Example 5.

In appraising a particular income-producing property, you have found the following information:

the income approach would be

The correct answer to Example 5 is “A.”

BUILDING RESIDUAL TECHNIQUE

Net income before recapture $ 211,000

Net income attributable to land = $300,000 X 7% (.07) - 21,000

Net income a

ttributable to building $ 190,000

1 = 1 = .025

R.E.L. (remaining economic life of building) 40

Discount rate attributable = 7% +.070

Capitalization rate .095

$190,000

RV = .095 = Building value $2,000,000

Land value by comparison = +$ 300,000

Total value of real estate $2,300,000

Net income before recapture

$ 211,000

Discount rate applicable

Land value by comparison

Remaining economic life of building

$ 300,000

40 years

From the data shown above, your indication of value of the real estate by

$ 2,300,000.

$ 2,221,000.

$ 3,014,000.

$ 2,000,000.

$ 2,070,000.

SUGGESTED STUDY MATERIALS

HANDBOOK FOR NEW JERSEY ASSESSORS

http://www.state.nj.us/treasury/taxation/pdf/assessorshandbook.pdf

REAL PROPERTY APPRAISAL MANUAL FOR NEW JERSEY ASSESSORS, THIRD EDITION

http://www.nj.gov/treasury/taxation/pdf/lpt/realpropertyappraisal.pdf

PROPERTY ADMINISTRATION WORK CALENDAR

http://www.state.nj.us/treasury/taxation/pdf/pubs/workcalendar.pdf

PROPERTY ASSESSMENT VALUATION

Published by International Association of Assessing Officers. www.iaao.org

314 West 10

Street

Kansas City, MO 64105-1616

(800) 616-4226 (toll free); (816) 701-8100; (816) 701-8149 (fax)

THE APPRAISAL OF REAL ESTATE

Published by National Association of Independent Fee Appraisers, Inc. www.naifa.com

e-mail address: [email protected] 330 North Wabash Avenue

Suite 2200

Chicago, IL 60611

(312) 321-6830; (312) 673-6652 (fax)