Councilwoman Addresses State Investigation Of Towns That Failed To Conduct Assessment

“Mr. Mayor, can I just add something, going back to some of the comments of Mr. Magiera?” asked Councilwoman-At-Large Charlene Storey during the November 19th Mayor & Council meeting, “It occurs to me that people who are not following some things online may not be aware of this. I know that Councilman Kelly had sent out something pointing this out to everyone that the State is investigating several municipalities because they have not done a reval in so long and I gather that even more have been added to that list since it came out. Some of them were bigger towns like Jersey City, some of them now though are smaller I understand Roselle, Westfield, Winfield have been added to that list. So we are at least in the position where we won’t face any legal problems because we have not done our reval. I know a lot of people say, ‘Well a lot of people haven’t done it why [have] we done?’ it well, now we can say this is why because we did not want to have any legal problems at any time and because it is the fair thing to do.”

She was referring to an article in The Star-Ledger on November 19th by Samantha Marcus titled “Municipalities investigated for delay in reassessments“. The article discussed the New Jersey Division of Taxation’s investigation of municipalities in Union, Hudson, and Middlesex counties that failed to conduct properties reassessments for decades.

Jacob Magiera had previously touched upon the subject during the public comment portion of the meeting earlier in the evening. Mr. Magiera stated, “In reference to revaluation, a few years ago Paul Endler, former [borough] tax assessor, suggested to Mayor & Council to reval. One political party was outside heating up the tar and the other political party was outside plucking the chicken feathers to run him out of town . . . Please read the New Jersey section, pages 21 and 23 of The Star Ledger, “Municipalities investigated for delay in reassessments“.

The topic is relevant to Roselle Park since last year’s governing body voted to conduct a townwide revaluation and hire a firm, Realty Appraisal Company, to conduct the revaluation. This was after years of then Mayor Joseph Accardi making it a focal point of his administration to update the values of properties in the borough to current rates. The average assessed value of houses for decades has been $65,000 – way below the current market value. Realty Appraisal Company has completed its inspection stage of the revaluation and is currently holding one-on-one interviews with property owners to review assessments, which are now $254,000. The new tax rates will be established next year and a new baseline will be set for the borough.

The references to the state investigation stem from a November 18th release from the New Jersey Department of Treasury. A major point of the reason for the investigation in the three aforementioned counties was due to the fact that, according to  the New Jersey Division of Taxation,they were “the only three counties in the state in which tax boards have consistently failed to require towns to uniformly and fairly assess properties.”

A copy of the release is available below:

Download File (PDF)

The significant statute, NJSA 54:1-26 (Authority of director to reassess property), reads:

When the Director of the Division of Taxation has reason to believe that any property, including the property of railroad and canal companies, has been assessed at a rate lower than is consistent with the purpose of securing uniform taxable valuation of property according to law for the purpose of taxation, or that the assessment of property according to law in a taxing district is not in substantial compliance with the law and that the interests of the public will be promoted by a reassessment of such property, he may, after due investigation, order or make a reassessment of any property undervalued or a reassessment of all the property in the taxing district.

The three Union County municipalities listed in the release had low tax ratios. Elizabeth’s rate is 13.4%, Winfield’s rate is 8.36, and Westfield’s rate is 24.62. Roselle Park’s ratio is 25.99,  little less than a point and a half more than Westfield’s. Winfield had a reassessment done in 1972 while the last time Elizabeth conducted a revaluation was 1976 and Westfield’s last townwide revaluation was in 1982; Roselle Park’s previous revaluation was in 1973.

The costs associated with a revaluation include the drawing up of recent tax maps as well as the hiring of a revaluation firm, both, if not an expected and planned for expense, can impact any current year’s municipal budget.

For reference, a 2014 listing of all municipalities that have not conducted property revaluations or assessments in at least a decade.

County	Municpality	Last Revaluation	Last Reassessment
Atlantic	Corbin City	2000	1976
Atlantic	Egg Harbor Twp	1996	1987
Atlantic	Hamilton Twp	1987	1993
Atlantic	Hammonton Town	1997	1972
Atlantic	Mullica Twp	1995	1976
Atlantic	Port Republic City	1984	1972
Atlantic	Somers Point City	1987	1998
Atlantic	Weymouth Twp	1997	1962
Bergen	Carlstadt Boro	1993	1979
Bergen	Garfield City	1988	1993
Bergen	North Arlington Boro	1988	0000
Bergen	Tenafly Boro	1994	1978
Burlington	Beverly City	1993	1965
Burlington	Edgewater Park Twp	1985	1994
Burlington	Hainesport Twp	1973	1989
Burlington	Medford Twp	1988	1965
Burlington	Mt. Holly Twp	1987	1991
Burlington	Mt. Laurel Twp	1987	1995
Burlington	North Hanover Twp	1989	1984
Burlington	Palmyra Boro	1985	1993
Burlington	Pemberton Boro	1984	1992
Burlington	Pemberton Twp	1990	1978
Burlington	Shamong Twp	1989	1987
Burlington	Westampton Twp	1970	1991
Burlington	Wrightstown Boro	1981	1995
Camden	Berlin Boro	1993	1971
Camden	Berlin Twp	1991	1971
Camden	Brooklawn Boro	1991	1971
Camden	Camden City	1992	1971
Camden	Cherry Hill Twp	1993	1971
Camden	Clementon Boro	1991	1971
Camden	Gloucester City	1994	1971
Camden	Haddon Twp	1993	1971
Camden	Hi-nella Boro	1985	1997
Camden	Laurel Springs Boro	1984	1993
Camden	Lawnside Boro	1998	0000
Camden	Lindenwold Boro	1997	1973
Camden	Magnolia Boro	1993	1971
Camden	Merchantville Boro	1994	1971
Camden	Mount Ephraim Boro	1997	1971
Camden	Oaklyn Boro	1990	1971
Camden	Pennsauken Twp	1997	1971
Camden	Runnemede Boro	1990	1971
Camden	Stratford Boro	1990	1971
Camden	Waterford Twp	1996	1971
Camden	Winslow Twp	1995	1971
Camden	Woodlynne Boro	1974	2000
Cumberland	Bridgeton City	1993	1976
Cumberland	Shiloh Boro	1997	1978
Cumberland	Stow Creek Twp	2000	1971
Cumberland	Upper Deerfield Twp	1996	1971
Cumberland	Vineland City	1987	1990
Essex	West Caldwell Twp	1988	1994
Essex	West Orange Twp	1984	1963
Gloucester	Clayton Boro	1994	1971
Gloucester	Deptford Twp	1995	1975
Gloucester	East Greenwich Twp	1994	1971
Gloucester	Franklin Twp	1999	1971
Gloucester	Glassboro Boro	1990	1971
Gloucester	Greenwich Twp	1993	1988
Gloucester	Logan Twp	1989	1994
Gloucester	Mantua Twp	1995	1971
Gloucester	National Park Boro	1994	1971
Gloucester	Paulsboro Boro	1999	1971
Gloucester	Pitman Boro	1991	1971
Gloucester	Swedesboro Boro	1993	1971
Gloucester	Washington Twp	1990	1971
Gloucester	West Deptford Township	1994	1962
Gloucester	Westville Boro	1997	1971
Gloucester	Woodbury City	1993	1971
Gloucester	Woolwich Twp	1990	1971
Hudson	Bayonne City	1991	1970
Hudson	East Newark Boro	1986	1976
Hudson	Guttenburg Town	1996	1985
Hudson	Harrison Town	1988	0000
Hudson	Hoboken City	1988	1986
Hudson	Jersey City	1988	1970
Hudson	Kearny Town	1985	0000
Hudson	North Bergen Twp	1992	0000
Hudson	Secaucus Town	1989	1991
Hudson	Union City	1992	1960
Hudson	Weehawken Twp	1991	0000
Hudson	West New York Town	1991	0000
Mercer	Ewing Twp	1993	1972
Mercer	Hamilton Twp	1999	1972
Mercer	Lawrence Twp	1994	1972
Mercer	Trenton City	1992	1972
Middlesex	Carteret Boro	1998	1973
Middlesex	Dunellen Boro	1977	1982
Middlesex	East Brunswick Twp	1983	1973
Middlesex	Edison Twp	1983	1988
Middlesex	Highland Park Boro	1990	1991
Middlesex	Jamesburg Boro	1996	1986
Middlesex	Metuchen Boro	1983	1993
Middlesex	Middlesex Boro	1986	1973
Middlesex	Milltown Boro	1980	1997
Middlesex	Monroe Twp	1993	1973
Middlesex	New Brunswick City	1991	1989
Middlesex	North Brunswick Twp	1985	1999
Middlesex	Old Bridge Twp	1972	1990
Middlesex	Piscataway Twp	1975	1987
Middlesex	Sayerville Boro	1993	1980
Middlesex	South Brunswick Twp	1974	1989
Middlesex	South Plainfield Boro	1986	1973
Middlesex	South River Boro	1986	1973
Middlesex	Woodbridge Twp	1986	1973
Monmouth	Allentown Boro	1999	1976
Morris	Hanover Twp	1998	1972
Morris	Madison Boro	2000	1972
Morris	Montville Twp	1999	1972
Morris	Randolph Twp	2000	1972
Morris	Roxbury Twp	2000	1972
Ocean	Brick Twp	1992	1967
Passaic	Bloomingdale Boro	1989	1964
Passaic	Clifton City	1991	1964
Passaic	Haledon Boro	1987	1970
Passaic	Hawthorne Boro	1989	1972
Passaic	North Haledon Boro	1986	1964
Passaic	Passaic City	1992	1964
Passaic	Pompton Lakes Boro	1993	1970
Passaic	Prospect Park Boro	1957	1988
Passaic	Wanaque Boro	1989	1993
Passaic	Wayne Twp	1992	1964
Passaic	West Milford Twp	1988	1964
Passaic	Woodland Park Boro	1993	1966
Somerset	Rocky Hill Boro	1982	1997
Somerset	Somerville Boro	2000	1965
Sussex	Andover Boro	1990	1965
Sussex	Hampton Twp	1990	1965
Sussex	Montague Twp	1991	1998
Sussex	Stillwater Twp	1983	1991
Sussex	Sussex Boro	1999	1965
Sussex	Walpack Twp	1961	1987
Union	Berkleley Heights Twp	1999	1972
Union	Clark Twp	1985	1972
Union	Cranford Twp	1988	1991
Union	Elizabeth City	1976	1972
Union	Fanwood Boro	1983	1965
Union	Garwood Boro	1985	1972
Union	Hillside Twp	1998	1972
Union	Kenilworth Boro	1988	1972
Union	Linden City	1989	1972
Union	Mountainside Boro	1984	1965
Union	New Providence Boro	1998	1972
Union	Plainfield City	1992	1972
Union	Rahwah City	1989	1991
Union	Roselle Boro	1989	1972
Union	Roselle Park Boro	1973	1984
Union	Scotch Plains Twp	1984	1968
Union	Springfield Twp	1986	1972
Union	Summit City	1994	1972
Union	Union Twp	1975	1972
Union	Westfield Town	1982	1986
Union	Winfield Twp	NA	1972
Warren	Belvidere Town	1989	2000