NJ TAX ASSESSORS PREPARATION TEST
2026 QUESTIONS AND CORRECT ANSWERS
GRADED A+
● Why do taxes on a property exist? Answer: When the Tax Assessor has
assessed the property and the tax rate is applied.
● Who may hear direct tax appeals? Answer: The State Tax Court if the
assessed value is in excess of 1 million or an appeal of a judgement
rendered by a County Board of Taxation.
County Board of Taxations is responsible for tax appeals.
● What is the County Board of Taxation? Answer: A creature of the
state. Their responsibility is to
1. Equalize tax values
2. Revise tax values
3. Review tax values
4. Enforce tax values
● What is the composition of the County Board of Taxation? Answer:
There are 5 members depending on class and popluation of the county.
Appointed by the governor. Must be a resident of the county. Must
2026 QUESTIONS AND CORRECT ANSWERS
GRADED A+
● Why do taxes on a property exist? Answer: When the Tax Assessor has
assessed the property and the tax rate is applied.
● Who may hear direct tax appeals? Answer: The State Tax Court if the
assessed value is in excess of 1 million or an appeal of a judgement
rendered by a County Board of Taxation.
County Board of Taxations is responsible for tax appeals.
● What is the County Board of Taxation? Answer: A creature of the
state. Their responsibility is to
1. Equalize tax values
2. Revise tax values
3. Review tax values
4. Enforce tax values
● What is the composition of the County Board of Taxation? Answer:
There are 5 members depending on class and popluation of the county.
Appointed by the governor. Must be a resident of the county. Must
