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Assessment Administration Program:
This series of continuing education courses is designed
to train municipal tax assessors in the duties and responsibilities
of their office.The program also assists in the
development of the assessors’ staff as well as general
preparation for the State Certified Tax Assessors (CTA)
examination. The courses are not a prerequisite for the
state Certified Tax Assessors (CTA) examination.
Other municipal officials as well as interested citizens
may enroll in the courses, provided the prerequisites are
satisfied and class space is available.
The coadjutant faculty is composed of experienced persons
from state, county, and local government. Private
sector appraisal specialists are also utilized. Courses are
scheduled usually in both the fall and spring semesters
in convenient and varied locations throughout the state.
Times and locations are announced in advance of each
semester.
One-day seminars and the New Jersey Assessors
Continuing Education Program are also offered each
year.They are announced in separate program
brochures.
PLEASE NOTE: Prerequisites for IAAO Course 2 cannot be
waived. Students who do not meet the requirements are
not permitted to report to class. Registration for all
classes is determined only by the Center for Government
Services.
Course Descriptions
Property Tax Administration -
42 hours
The Property Tax Administration course consists
of a total of 42 hours of course work divided into
two parts.
Part 1 is 18 hours and covers the government of
New Jersey and statutory basis of assessing
including the administration of local government,
public records, necessary equipment,
deductions, and assessor’s calendar.
Part 2 is 24 hours and covers valuation methods
and application including three approaches to
value, equalization, appeals process, exemptions,
abatements, farmland valuation and rollback,
and reassessment/revaluation.
The following texts are required for the PTA
course:
Handbook for NJ Assessors and Law Manual
Cost $26 if picked up in Trenton, $30 if mailed.
Contact the NJ Division of Taxation directly. The
address is: Local Property Branch, Appraisal
Section, NJ Division of Taxation, 50 Barrack St., PO
Box 251,Trenton, NJ 08646
Telephone: 609/292-7929.
IAAO Course 1: Fundamentals
of Real Property Appraisal -
33 hours
This basic appraisal course emphasizes the theory
and techniques of the cost and sales comparative
approaches to value. Students review terminology,
basic appraisal and economic principles,
general principles of land valuation, the assessment
function, and the mass appraisal process.
There is a review and an exam.
The Property Assessment Valuation, Second Ed.,
1996 textbook is included in the tuition for IAAO
Course 1 and is provided at the first session. It is
also used in IAAO Course 2.
IAAO Course 2: Income Approach to
Valuation -
33 hours
As a course prerequisite, a student must have
satisfactorily completed Real Property Appraisal I or
IAAO Course 1.
This course covers the theory and techniques of estimating
value by the capitalized earnings approach.
Material covered includes the selection of capitalization
rates, analysis of income and expense in the
determination of income to be capitalized, and capitalization
methods and techniques. Rental units of
comparison, real estate finance, and investment are
treated. There is a review and an exam.
Review Course -
Appraisal and Assessment
Administration Course Review
This 1-1/2 day review course is an intensive and comprehensive
review of the assessment appraisal
processes, utilizing the cost, market and income
approaches to value. As a course prerequisite, a student
must have satisfactorily completed Property Tax
Administration I and II.
County Tax Administration -
20 hours
This course expands upon Property Tax
Administration with an in depth examination of the
property tax administered at the county level. The
course includes: county board organization; sales
ratio program; development of the equalized table
and abstract of ratio; a review of exemptions; the tax
appeal process; 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.
Other Programs:
Blueprint Reading and Depreciation
Factors - One-Day
In this seminar, students will learn to read blueprints
and verify measurements, transfer data to a record
card and proof two homes for differences.
Through the use of practical problems, students will
learn to develop net condition adjustments for residential
additions and renovations.The instructor will
also demonstrate the utilization of linear equations in
determining all forms of depreciation. Students will be
shown how to develop equations using traditional
appraisal methods.
New Jersey Assessors Continuing
Education Conference
This residential conference is intended for experienced
assessors. Other public officials concerned with property
tax assessment who meet program eligibility may
also enroll.The major objective of this conference is to
keep those involved in assessment administration current
with new developments in the field. It also presents
an opportunity for the exchange of ideas and
experiences among participants.
One-Day Seminars
One-day seminars which deal with various problems
and the more advanced aspects of assessment
administration are offered on a state or regional basis
as interest warrants.
Certificate Requirements
Certificates are awarded upon satisfactory completion of
the class hours, passing the required examinations, and
full payment of all fees.
Registration
Please click here to register prior to a
course's scheduled starting date. Payment by check,
voucher or credit card must accompany the application.
The university reserves the right to cancel any course if
there are insufficient enrollments.Upon receipt of your
completed application, a class space will be reserved for
you. NO CONFIRMATION will be sent. Make check or purchase order payable to Rutgers,The
State University. Send all correspondence and payment
to the following address:
Assessment Administration
Rutgers,The State University of New Jersey
Center for Government Services
33 Livingston Avenue, Suite 200
New Brunswick, NJ 08901-1979
Withdrawal/Refund Policy
The full program fee will be returned to any student
who provides a written notice of withdrawal prior
to the start of the first class. A written notice can be
faxed to 732/932-3586.
International Association of
Assessing Officers Courses
The Center for Government Services (CGS) has
entered into an agreement with the International
Association of Assessing Officials (IAAO) to offer
several courses on a certified model basis. IAAO
certified instructors will constitute the faculty. IAAO
educational staff will provide the examinations and
will be responsible for grading and centralized
record retention. CGS will administer all other program
details.
IAAO Credit by Examination
Individuals wishing to challenge an IAAO examination
without having taken the course, 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 for Fundamentals of
Real Property Appraisal (Course 1) or Income
Approach to Valuation (Course 2). Most IAAO courses
have prerequisites. If a prerequisite is listed,
applicants who have not taken the course are
strongly urged to attempt the prerequisite examination.
Applications are available from IAAO, 130
East Randolph Street, Suite 850, Chicago, IL 60601.
Telephone: 312/819-6100.
Information About the CTA Exam
For further information about the CTA exam, one
may refer to N.J.S.A. 54:135.25 to 135.34, or contact
the Local Property Branch, New Jersey Division of
Taxation, 50 Barrack Street, P.O. Box 251,Trenton, NJ
08646.
Telephone: 609/292-7929. |
