N.J. Admin. Code Tit. 18, ch. 12 - LOCAL PROPERTY TAX: GENERAL

  1. Subchapter 1 - CATEGORIES OF NONUSABLE DEED TRANSACTIONS (§ 18:12-1.1)
  2. Subchapter 2 - PREPARATION AND FILING OF LOCAL PROPERTY TAX LIST AND DUPLICATE (§ 18:12-2.1 to 18:12-2.8)
  3. Subchapter 3 - PREPARATION AND FILING OF EXEMPT PROPERTY TAX LIST AND DUPLICATE (§ 18:12-3.1)
  4. Subchapter 4 - REVALUATION OF REAL PROPERTY BY APPRAISAL FIRMS (§ 18:12-4.1 to 18:12-4.11)
  5. Subchapter 5 THROUGH 9 - RESERVED
  6. Subchapter 10 - REAL PROPERTY DEFINED (§ 18:12-10.1 to 18:12-10.2)

Notes

N.J. Admin. Code Tit. 18, ch. 12
CHAPTER SOURCE AND EFFECTIVE DATE:
R.2025 d.065, effective 4/23/2025.
See: 57 N.J.R. 227(a), 57 N.J.R. 1042(b).
CHAPTER HISTORICAL NOTE:
Chapter 12, General, was filed and became effective prior to September 1, 1969 with Subchapter 1, Categories of Nonusable Deed Transactions; Subchapter 2, Preparation of Local Property Tax List and Duplicate, and Subchapter 3, Preparation and Filing of Exempt Property Tax List and Duplicate.
Subchapter 4, Revaluation of Real Property by Appraisal Forms, was adopted as R.1972 d.179, effective 9/13/1972. See: 4 N.J.R. 197(b), 4 N.J.R. 249(a). Subchapter 4 was repealed and new rules adopted as R.1983 d.221, effective 6/20/1983. See: 15 N.J.R. 322(a), 15 N.J.R. 1039(a).
Subchapter 5, Property Tax Appeals, was adopted as R.1973 d.144, effective 6/1/1973. See: 5 N.J.R. 167(c), 5 N.J.R. 247(a). Section 5.1 was amended by R.1991 d.511, effective 10/21/1991. See: 23 N.J.R. 2230(a), 23 N.J.R. 3177(a). Pursuant to Executive Order No. 66(1978), Subchapter 5 expired on 7/29/1993.
Section 6.1, Definitions, of Subchapter 6 was adopted as R.1976 d.172, effective 6/3/1976. See: 8 N.J.R. 259(b), 8 N.J.R. 356(b). Subchapter 6, Allowance of Home Improvement Exemptions, was adopted as R.1976 d.185, effective 6/10/1976. See: 7 N.J.R. 522(b), 8 N.J.R. 356(d). Amendments to Subchapter 6 were adopted as R.1978 d.287, effective 8/15/1978. See: 10 N.J.R. 301(a), 10 N.J.R. 407(c). Subchapter 6 was replaced by a new Subchapter 6, One and Two Unit Residences, and Subchapter 6A, Multiple Dwellings, by Emergency Amendment R.1980 d.253, effective 6/16/1980. See: 12 N.J.R. 436(b). Section 6A.6, Construction permit; certificate of occupancy, was adopted as Emergency Rule R.1980 d.335, effective 7/28/1980. See: 12 N.J.R. 554(c). Section 6A.7, Notification of disallowance, was adopted as R.1980 d.553, effective 12/22/1980. See: 12 N.J.R. 614(b), 13 N.J.R. 111(b). Section 6A.8, Supplemental procedural rules for assessors, was adopted as R.1982 d.78, effective 3/15/1982. See: 14 N.J.R. 72(b), 14 N.J.R. 278(b). Section 6A.8 was amended by R.1983 d.256, effective 7/5/1983. See: 15 N.J.R. 613(a), 15 N.J.R. 1105(a). Sections 6A.1 and 6A.2 were amended by R.1984 d.550, effective 12/17/1984. See: 16 N.J.R. 2424(a), 16 N.J.R. 3480(a). Subchapter 6, Home Improvement Exemption: One and Two Unit Residences, and Subchapter 6A, Home Improvement Exemptions: Multiple Dwellings, were repealed by R.1993 d.130, effective 3/15/1993. See: 24 N.J.R. 4335(a), 25 N.J.R. 1228(c).
Subchapter 7, Homestead Tax Rebate, was adopted as Emergency Rule R.1976 d.333, effective 10/21/1976. See: 8 N.J.R. 582(c). New Subchapter 7 was adopted as R.1978 d.4, effective 1/4/1978. See: 9 N.J.R. 596(a), 10 N.J.R. 81(b). Section 7.1 was amended by R.1977 d.130, effective 4/14/1977. See: 9 N.J.R. 143(a), 9 N.J.R. 245(a); by R.1978 d.411, effective 12/5/1978. See: 10 N.J.R. 518(a), 11 N.J.R. 51(d); by R.1979 d.432, effective 10/26/1979. See: 11 N.J.R. 525(a), 11 N.J.R. 650(a); by R.1989 d.146, effective 3/20/1989. See: 21 N.J.R. 16(b), 21 N.J.R. 778(c). Section 7.2 was amended by R.1977 d.130, effective 4/14/1977. See: 9 N.J.R. 143(a), 9 N.J.R. 245(a); by R.1978 d.411, effective 12/5/1978. See: 10 N.J.R. 518(a), 11 N.J.R. 51(d). Section 7.3 was amended by R.1977 d.130, effective 4/14/1977. See: 9 N.J.R. 143(a), 9 N.J.R. 245(a). Sections 7.4 and 7.10 were amended by R.1978 d.411, effective 12/5/1978. See: 10 N.J.R. 518(a), 11 N.J.R. 51(d); by R.1987 d.477, effective 11/16/1987. See: 19 N.J.R. 1637(a), 19 N.J.R. 2201(a). Section 7.5 was amended by R.1977 d.130, effective 4/14/1977. See: 9 N.J.R. 143(a), 9 N.J.R. 245(a). Sections 7.9, 7.10 and 7.11 were amended by R.1977 d.130, effective 4/14/1977. See: 9 N.J.R. 143(a), 9 N.J.R. 245(a). Section 7.12 was amended by R.1976 d.339, effective 10/29/1976. See: 8 N.J.R. 586(c); by R.1977 d.90, effective 3/16/1977. See: 9 N.J.R. 199(b); by R.1977 d.448, effective 11/30/1977. See: 10 N.J.R. 44(a); by R.1978 d.10, effective 1/18/1978. See: 10 N.J.R. 81(c); by R.1978 d.406, effective 11/28/1978. See: 11 N.J.R. 51(b); by R.1978 d.411, effective 12/5/1978. See: 10 N.J.R. 518(a), 11 N.J.R. 51(d); by R.1979 d.467, effective 11/28/1979. See: 12 N.J.R. 56(b); by R.1980 d.517, effective 12/1/1980. See: 13 N.J.R. 47(a); amended on an emergency basis by R.1981 d.474, effective 12/1/1981. See: 13 N.J.R. 948(b); readopted, R.1982 d.41, effective 2/2/1982. See: 14 N.J.R. 212(a); amended on an emergency basis by R.1982 d.439, effective 11/30/1982 and expired on 2/1/1983. See: 14 N.J.R. 1466(a); amended on an emergency basis by R.1983 d.582, effective 12/1/1983. See: 15 N.J.R. 2177(a); amended on an emergency basis by R.1984 d.15, effective 1/17/1984. See: 16 N.J.R. 252(b); amended on an emergency basis by R.1984 d.584, effective 12/4/1984 and expired 2/4/1985. See: 16 N.J.R. 3498(a), 17 N.J.R. 740(a), 17 N.J.R. 746(b). Correction: Date changed in (h) to March 1, 1984; emergency amendment, R.1985 d.655, effective 12/5/1985 (expired 2/3/1986). See: 18 N.J.R. 107(a); readopted, R.1986 d.64, effective 3/17/1986. See: 18 N.J.R. 107(a), 18 N.J.R. 568(b); emergency amendment, R.1986 d.482, effective 12/1/1986 (expired 1/30/1987). See: 18 N.J.R. 2460(a); readopted, R.1987 d.223, effective 5/18/1987. See: 18 N.J.R. 2460(a), 19 N.J.R. 884(a); emergency amendment, R.1987 d.537, effective 12/2/1987 (expired 1/31/1988). See: 19 N.J.R. 2498(a); emergency amendment, R.1988 d.109, effective 3/7/1988. See: 19 N.J.R. 2498(a), 20 N.J.R. 547(a); amended by R.1989 d.146, effective 3/20/1989. See: 21 N.J.R. 16(b), 21 N.J.R. 778(c). Sections 7.13 and 7.14, new rules, R.1978 d.411, effective 12/5/1978. See: 10 N.J.R. 518(a), 11 N.J.R. 51(d). Section 7.15, emergency new rule, R.1991 d.251, effective 4/6/1991 (expired 6/15/1991). See: 23 N.J.R. 1464. Adoption of concurrent proposal, R.1991 d.527, effective 11/4/1991. See: 23 N.J.R. 1464(a), 23 N.J.R. 3345(a). Pursuant to Executive Order No. 66(1978), Subchapter 7 expired on 7/29/1993.
Subchapter 8, Exemptions: Solar Energy Heating and Cooling Systems, was adopted as R.1978 d.225, effective 7/7/1978. See: 10 N.J.R. 264(c), 10 N.J.R. 264(a). Pursuant to Executive Order No. 66(1978), Subchapter 8 was readopted as R.1983 d.355, effective 8/12/1983. See: 15 N.J.R. 1082(a), 15 N.J.R. 1487(b). Pursuant to Executive Order No. 66(1978), Subchapter 8 expired on 7/29/1993.
Subchapter 9, Moratorium on Taxation of Mobile Homes as Real Property, was adopted as R.1980 d.147, effective 4/9/1980. See: 12 N.J.R. 160(a), 12 N.J.R. 293(c). Sections 9.3, 9.5 and 9.6 were amended by R.1981 d.207, effective 7/9/1981. See: 13 N.J.R. 162(b), 13 N.J.R. 462(c). Pursuant to Executive Order No. 66(1978), Subchapter 9 expired on 7/29/1993.
Pursuant to Executive Order No. 66(1978), Chapter 12, General, was readopted as R.1983 d.355, effective 8/12/1983. See: 15 N.J.R. 1082(a), 15 N.J.R. 1487(b).
Pursuant to Executive Order No. 66(1978), Chapter 12, General, was readopted as R.1988 d.408, effective 7/29/1988. See: 20 N.J.R. 1066(a), 20 N.J.R. 2319(a). Subchapter 10, Real Property Defined, was adopted as R.1988 d.581, effective 12/19/1988. See: 20 N.J.R. 1787(a), 20 N.J.R. 3142(c).
Pursuant to Executive Order No. 66(1978), Chapter 12, General, was readopted as R.1993 d.482, effective 10/4/1993. See: 25 N.J.R. 2652(a), 25 N.J.R. 4604(b). Subchapter 7, Homestead Property Tax Rebate, was adopted as R.1994 d.136, effective 3/21/1994. See: 26 N.J.R. 109(b), 26 N.J.R. 1370(a).
Subchapter 11, Disabled Veteran's Property Tax Exemption: Retroactive Reimbursement, was adopted as R.1998 d.70, effective 1/20/1998. See: 29 N.J.R. 4411(a), 30 N.J.R. 380(a).
Pursuant to Executive Order No. 66(1978), Chapter 12, General, was readopted as R.1998 d.421, effective 7/21/1998. See: 30 N.J.R. 1922(a), 30 N.J.R. 3066(b).
Subchapter 8, New Jersey Saver, was adopted R.1999 d.316, effective 8/20/1999, to expire 2/20/2000. See: 31 N.J.R. 2644(a). Subchapter 8, New Jersey Saver, was adopted as R.2000 d.82, effective 2/7/2000. See: 31 N.J.R. 2711(a); 32 N.J.R. 814(b).
Chapter 12, General, expired on 7/21/2003.
Chapter 12, Local Property Tax: General, was adopted as new rules by R.2005 d.366, effective 11/21/2005. See: 37 N.J.R. 1128(a), 37 N.J.R. 4462(a).
Chapter 12, Local Property Tax: General, was readopted as R.2011 d.067, effective 1/27/2011. See: 42 N.J.R. 2749(a), 43 N.J.R. 450(a).
In accordance with N.J.S.A. 52:14B-5.1b, Chapter 12, Local Property Tax: General, was scheduled to expire on 1/27/2018. See: 43 N.J.R. 1203(a).
Chapter 12, Local Property Tax: General, was readopted as R.2018 d.051, effective 12/19/2017. As a part of R.2018 d.051, Subchapter 2, Preparation of Local Property Tax List and Duplicate, was renamed Preparation and Filing of Local Property Tax List and Duplicate, effective 1/16/2018. See: 49 N.J.R. 2498(a), 50 N.J.R. 664(a).
Chapter 12, Local Property Tax: General, was readopted as R.2025 d.065, effective 4/23/2025. See: Source and Effective Date. See, also, section annotations.

CHAPTER AUTHORITY:

N.J.S.A. 54:1-35.1, 54:1-35.35, 54:3-14, 54:4-1, 54:4-8.66d, 54:4-23.21, 54:4-26, and N.J.S.A. 54:50-1.

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