New Jersey 2026-2027 Regular Session

New Jersey Assembly Bill A604

Introduced
1/13/26  

Caption

Extends county-based real property assessment program to Passaic County.

Impact

The introduction of county-based assessments is anticipated to yield significant financial benefits for property taxpayers in Passaic County. Historical data from Gloucester County, which has operated under similar provisions, indicated annual savings of over $2 million due to increased efficiency in the assessment process. Tax rates and reassessments will be adjusted based on the new county system, potentially resulting in lower administrative costs compared to the existing municipal system.

Summary

Assembly Bill A604 seeks to extend the county-based real property assessment program, originally implemented as a pilot in Gloucester County, to include Passaic County. The bill mandates that the Passaic County Board of Chosen Freeholders appoint a county assessor who will manage the reassessment of properties across the county. This transition is aimed at creating a more uniform property assessment system and is expected to take place over a three-year period, after which all municipalities in Passaic County will be required to conduct property revaluations to ensure consistent assessments across the county.

Contention

While proponents argue that A604 will streamline property tax assessments and save taxpayers money, critics may raise concerns regarding the governance of property assessments transitioning from local municipal control to a centralized county authority. There might also be apprehensions about the accuracy and fairness of assessments conducted at a county level versus a municipal level, as local governments typically have more direct knowledge of their specific property markets and conditions.

Companion Bills

NJ A2923

Carry Over Extends county-based real property assessment program to Passaic County.

Similar Bills

NJ A3890

Requires municipal-wide reassessment of real property under certain circumstances.

IN HB1193

Township assessors.

CO SB046

Property Tax Administrative Procedures

MO HB3200

Modifies provisions relating to the modernization of certain property assessment practices

AZ HB2104

Agricultural property; classification; inspection

AZ SB1294

Property tax assessment; destroyed property

IN SB0540

Local fiscal matters.

AZ SB1291

Agricultural property; classification; inspection.