CTC Exam Review Questions & Answers
2025/2026
New Jersey Statutes Annotated - ANSWERSbooks to which tax collectors must frequently refer
to
Title 54 - ANSWERSstatutes that dictate the office and activities of the tax collector
Title 40 & 40A - ANSWERSstatutes that cover the appointment of the tax collector and deal with
municipalities and counties
Title 18 - ANSWERSstatutes that deal with education
Title Chapter Section and Subsections - ANSWERSstatutes are divided into
ordinance - ANSWERSmunicipal version of a law that is more permanent in nature
resolutions - ANSWERSadopted and renewed annually
session laws - ANSWERS(pamphlet laws) laws that are sequentially number and published
annually
County Municipality Special District & School District - ANSWERSfour types of local government
creatures of the state - ANSWERSfour forms of local government are called
,21 - ANSWERSnumber of counties in NJ
565 - ANSWERSnumber of municipalities in NJ
city borough town township & village - ANSWERStypes of municipalities
population & geographic location - ANSWERScities are classified by
special districts - ANSWERSEx: Fire District, they have a separate tax rate and are government by
a board
population, population density, & geographic location - ANSWERScounties are classified by
county government functions - ANSWERSsheriff, penal system, county clerk, county road
system, medical examiner, probation, roads, surrogate
Taxes Exist - ANSWERSwhen a property has been assessed by the tax assessor and a tax rate has
been applied
$1,000,000 - ANSWERSstate tax court can hear direct appeals where the assessed value of a
property is greater than
equalization, revision, review, and enforcement - ANSWERScounty tax boards exist for
Full and Just Share of taxes - ANSWERSCounty 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 - ANSWERSCounty Tax Administrator must prepare and submit to the board of taxation
an equalization table by
July 1 - ANSWERSTax Assessor holds his/her office for a 4 year term beginning
Tax Assessor - ANSWERSDuties 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 - ANSWERSAssessor determines property values by
Methods of Assessment - ANSWERSReproduction cost less depreciation
Income Approach
Market Data Approach
Extending - ANSWERSthe tax assessor is responsible for ______________________ the tax
amount due
Added Assessments - ANSWERSproperties completed after October 1 of the pre-tax year
Omitted Assessments - ANSWERSimposed for the sale of exempt property
Rollback Taxes - ANSWERSimposed during any year when a usage change occurs on farmland
property, and for the 2 years immediately preceding
January 10 - ANSWERSthe assessor files the field book with the county board of taxation on or
before _________ of the current year
2025/2026
New Jersey Statutes Annotated - ANSWERSbooks to which tax collectors must frequently refer
to
Title 54 - ANSWERSstatutes that dictate the office and activities of the tax collector
Title 40 & 40A - ANSWERSstatutes that cover the appointment of the tax collector and deal with
municipalities and counties
Title 18 - ANSWERSstatutes that deal with education
Title Chapter Section and Subsections - ANSWERSstatutes are divided into
ordinance - ANSWERSmunicipal version of a law that is more permanent in nature
resolutions - ANSWERSadopted and renewed annually
session laws - ANSWERS(pamphlet laws) laws that are sequentially number and published
annually
County Municipality Special District & School District - ANSWERSfour types of local government
creatures of the state - ANSWERSfour forms of local government are called
,21 - ANSWERSnumber of counties in NJ
565 - ANSWERSnumber of municipalities in NJ
city borough town township & village - ANSWERStypes of municipalities
population & geographic location - ANSWERScities are classified by
special districts - ANSWERSEx: Fire District, they have a separate tax rate and are government by
a board
population, population density, & geographic location - ANSWERScounties are classified by
county government functions - ANSWERSsheriff, penal system, county clerk, county road
system, medical examiner, probation, roads, surrogate
Taxes Exist - ANSWERSwhen a property has been assessed by the tax assessor and a tax rate has
been applied
$1,000,000 - ANSWERSstate tax court can hear direct appeals where the assessed value of a
property is greater than
equalization, revision, review, and enforcement - ANSWERScounty tax boards exist for
Full and Just Share of taxes - ANSWERSCounty 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 - ANSWERSCounty Tax Administrator must prepare and submit to the board of taxation
an equalization table by
July 1 - ANSWERSTax Assessor holds his/her office for a 4 year term beginning
Tax Assessor - ANSWERSDuties 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 - ANSWERSAssessor determines property values by
Methods of Assessment - ANSWERSReproduction cost less depreciation
Income Approach
Market Data Approach
Extending - ANSWERSthe tax assessor is responsible for ______________________ the tax
amount due
Added Assessments - ANSWERSproperties completed after October 1 of the pre-tax year
Omitted Assessments - ANSWERSimposed for the sale of exempt property
Rollback Taxes - ANSWERSimposed during any year when a usage change occurs on farmland
property, and for the 2 years immediately preceding
January 10 - ANSWERSthe assessor files the field book with the county board of taxation on or
before _________ of the current year
