CTC EXAM REVIEW 2025 QUESTIONS
AND ANSWERS
New Jersey Statutes Annotated - ANS books to which tax collectors must frequently refer to
Title 54 - ANS statutes that dictate the office and activities of the tax collector
Title 40 & 40A - ANS statutes that cover the appointment of the tax collector and deal with
municipalities and counties
Title 18 - ANS statutes that deal with education
Title Chapter Section and Subsections - ANS statutes are divided into
ordinance - ANS municipal version of a law that is more permanent in nature
resolutions - ANS adopted and renewed annually
session laws - ANS (pamphlet laws) laws that are sequentially number and published
annually
County Municipality Special District & School District - ANS four types of local government
creatures of the state - ANS four forms of local government are called
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,21 - ANS number of counties in NJ
565 - ANS number of municipalities in NJ
city borough town township & village - ANS types of municipalities
population & geographic location - ANS cities are classified by
special districts - ANS Ex: Fire District, they have a separate tax rate and are government by a
board
population, population density, & geographic location - ANS counties are classified by
county government functions - ANS sheriff, penal system, county clerk, county road system,
medical examiner, probation, roads, surrogate
Taxes Exist - ANS when a property has been assessed by the tax assessor and a tax rate has
been applied
$1,000,000 - ANS state tax court can hear direct appeals where the assessed value of a
property is greater than
equalization, revision, review, and enforcement - ANS county tax boards exist for
Full and Just Share of taxes - ANS County board of taxation is charged by statute with
securing the taxation of all property in the county and to ensure that all property within its
boundaries bears its full and just share of taxes
March 1 - ANS County Tax Administrator must prepare and submit to the board of taxation
an equalization table by
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, July 1 - ANS Tax Assessor holds his/her office for a 4 year term beginning
Tax Assessor - ANS Duties include discovery & location of property, listing property,
determination of taxability, valuation of property, maintenance of sales equalization ratio,
defense of appeals, supervision of reassessment & revaluation
October 1 - ANS Assessor determines property values by
Methods of Assessment - ANS Reproduction cost less depreciation
Income Approach
Market Data Approach
Extending - ANS the tax assessor is responsible for ______________________ the tax
amount due
Added Assessments - ANS properties completed after October 1 of the pre-tax year
Omitted Assessments - ANS imposed for the sale of exempt property
Rollback Taxes - ANS imposed during any year when a usage change occurs on farmland
property, and for the 2 years immediately preceding
January 10 - ANS the assessor files the field book with the county board of taxation on or
before _________ of the current year
Exemption - ANS may only be granted by the tax assessor
elected or appointed - ANS prior to 1980 tax collectors were
3 Copyright ©BRIGHSTARS ALL RIGHTS RESERVED 2025
AND ANSWERS
New Jersey Statutes Annotated - ANS books to which tax collectors must frequently refer to
Title 54 - ANS statutes that dictate the office and activities of the tax collector
Title 40 & 40A - ANS statutes that cover the appointment of the tax collector and deal with
municipalities and counties
Title 18 - ANS statutes that deal with education
Title Chapter Section and Subsections - ANS statutes are divided into
ordinance - ANS municipal version of a law that is more permanent in nature
resolutions - ANS adopted and renewed annually
session laws - ANS (pamphlet laws) laws that are sequentially number and published
annually
County Municipality Special District & School District - ANS four types of local government
creatures of the state - ANS four forms of local government are called
1 Copyright ©BRIGHSTARS ALL RIGHTS RESERVED 2025
,21 - ANS number of counties in NJ
565 - ANS number of municipalities in NJ
city borough town township & village - ANS types of municipalities
population & geographic location - ANS cities are classified by
special districts - ANS Ex: Fire District, they have a separate tax rate and are government by a
board
population, population density, & geographic location - ANS counties are classified by
county government functions - ANS sheriff, penal system, county clerk, county road system,
medical examiner, probation, roads, surrogate
Taxes Exist - ANS when a property has been assessed by the tax assessor and a tax rate has
been applied
$1,000,000 - ANS state tax court can hear direct appeals where the assessed value of a
property is greater than
equalization, revision, review, and enforcement - ANS county tax boards exist for
Full and Just Share of taxes - ANS County board of taxation is charged by statute with
securing the taxation of all property in the county and to ensure that all property within its
boundaries bears its full and just share of taxes
March 1 - ANS County Tax Administrator must prepare and submit to the board of taxation
an equalization table by
2 Copyright ©BRIGHSTARS ALL RIGHTS RESERVED 2025
, July 1 - ANS Tax Assessor holds his/her office for a 4 year term beginning
Tax Assessor - ANS Duties include discovery & location of property, listing property,
determination of taxability, valuation of property, maintenance of sales equalization ratio,
defense of appeals, supervision of reassessment & revaluation
October 1 - ANS Assessor determines property values by
Methods of Assessment - ANS Reproduction cost less depreciation
Income Approach
Market Data Approach
Extending - ANS the tax assessor is responsible for ______________________ the tax
amount due
Added Assessments - ANS properties completed after October 1 of the pre-tax year
Omitted Assessments - ANS imposed for the sale of exempt property
Rollback Taxes - ANS imposed during any year when a usage change occurs on farmland
property, and for the 2 years immediately preceding
January 10 - ANS the assessor files the field book with the county board of taxation on or
before _________ of the current year
Exemption - ANS may only be granted by the tax assessor
elected or appointed - ANS prior to 1980 tax collectors were
3 Copyright ©BRIGHSTARS ALL RIGHTS RESERVED 2025
