Home Owner Bill Of Rights

By: Gerald Dowgin
Submitted: 2007-01-17 16:17:16
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New Jersey needs a new law called the "Homeowner's Bill of Rights." The New Jersey Legislature needs to find:

Property taxes are a sensitive point of contact between each home owner and their government, and disputes and disagreements often arise as a result of misunderstandings or miscommunications.

The dissemination of information to property taxpaying homeowners regarding property taxes and the promotion of enhanced understanding regarding the property tax system will improve the relationship between taxpaying homeowners and the State and local government.

The proper assessment and collection of property taxes is essential to local government and the health and welfare of the homeowners of this state.

It is the intent of the Legislature to promote the proper assessment and collection of property taxes on homeowners throughout this state by advancing, to the extent feasible, uniform practices of property tax appraisal and assessment.

HOMEOWNER'S PROPERTY TAX ADVOCATE

To this end their should be created within the State Division of Taxation the position of "Homeowner's Property Tax Advocate." The advocate would be responsible for both reviewing the adequacy of procedures for the prompt resolution of County Tax Board, assessor, and homeowner inquiries, and homeowner complaints and problems; establishing on the Department of Treasury Web site a "Homeowner's Assessment Review Guide;" and the development and implementation of educational and informational programs on property tax assessment matters concerning homeowners for the benefit of the County Tax Boards and its staff, assessors and their staffs, and assessment appeals board members, and homeowners. The advocate would be required to annually report in the Division of Taxation Annual Report on the adequacy of existing procedures, printed or web based educational material, or the need for additional or revised procedures, to accomplish the prescribed goals of the advocate.

PERIODICALLY REVIEW AND REPORT

The advocate would also periodically review and report on the adequacy of existing procedures, or the need for additional or revised procedures, with respect to the following:

The development and availability of property tax informational pamphlets and other written materials that explain, in simple and nontechnical language, all of the following matters for homeowners:

(1) Taxation of real property in New Jersey.

(2) Property tax exemptions.

(3) Added and omitted assessments.

(4) Tax abatements.

(5) Assessment appeal forms and procedures.

(6) Homeowner's obligations, responsibilities, and rights.

(7) Obligations, responsibilities, and rights of property tax authorities, including, but not limited to, the county tax board and assessors.

(8) Property tax appeal techniques and guidance for homeowners.

The advocate would undertake, to the extent not duplicative of existing programs, periodic review of property tax statements and other property tax forms prescribed by the State and by the county tax board to determine both of the following:

(1) Whether the forms and their instructions promote or discourage homeowner compliance.

(2) Whether the forms or questions therein are necessary and germane to the assessment function concerning homes.

REVIEW OF TAXPAYERS COMPLAINTS

Further, the advocate should undertake the review of homeowners complaints and identify areas of recurrent conflict between homeowners and assessment officers. This review shall include, but not be limited to, all of the following:

(1) The adequacy and timeliness of county tax board and assessor responses to homeowner's written complaints and requests for information.

(2) The adequacy and timeliness of corrections of the assessment roll, cancellations of taxes, or issuances of refunds after homeowners have provided legitimate and adequate information demonstrating the propriety of the corrections, cancellations, or refunds.

(3) The timeliness, fairness, and accessibility of hearings and decisions by the county tax boards, where homeowners have filed timely applications for assessment appeal.

County Tax Boards should annually conduct a public hearing, soliciting the input of assessors and homeowners, to address the advocate's annual report and to identify means to correct any problems identified in that report.

Upon request of a county tax board or assessors, the advocate, in conjunction with any other programs of the county tax board, should assist assessors in their efforts to provide education and instruction to their staffs and local homeowners for purposes of promoting homeowner understanding and compliance with the property tax laws, and, to the extent feasible, statewide uniformity in the application of property tax laws.

Biography: Gerald ‘Jerry' Dowgin "The Property Tax Doctor" and the author of the Homeowner's Assessment Review Guide (http://www.propertytaxdoctor.com) a former tax assessor worked in the field of public finance at the State and local levels in New Jersey for more than three decades until his retirement in 2001. As a Supervising Tax Analyst in the Office of Research and Statistics in the Division of Taxation in the New Jersey Department of Treasury he worked principally on local property tax issues. Then he joined the Office of Legislative Services (OLS) in 1983 and served as the Secretary to the New Jersey Property Tax Assessment Study Commission for four years. While working in the OLS, Local Government Section he researched, drafted, and estimated the cost of the Senior Property Tax Freeze Bill which was signed onto law and worked on legislation that became law that virtually stopped the tax assessment practice of "Spot Assessments" in New Jersey that had treated many property taxpayers unfairly.

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