“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:
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 |