History

County Boards of Taxation have been described as the current descendants of numerous efforts to achieve several aims:

• Development of inter-municipal equalization of assessments within counties and apportionment of shared budgets
• Effective supervision of the assessors within counties
• Provide a review mechanism of individual assessments
• Adjudicate appeals from taxpayers against their assessments

Property tax is collected for the support of local government, i.e., the county, the municipality, the school district and the special district.

The current property tax system follows a governmental chain of command from the municipal tax assessor, to the County Board of Taxation, to the New Jersey State Director, Division of Taxation. This chain was established by an evolution of government that long preceded English colonialism