Assessment and Appraisal Administration Program - Center for ...

center ForGovernment servicesAssessmentand AppraisalAdministrationProgramCourses For New Jersey LocalGovernment || FALL 2012 classesCONTACT INFORMATIONCenter for Government ServicesRutgers, The State University of New Jersey303 George Street, Suite 604New Brunswick, NJ 08901-2020732-932-3640www.cgs.rutgers.eduCenter for Government ServicesRutgers, The State University of New Jersey303 George Street, Suite 604New Brunswick, NJ 08901-2020

ASSESSMENT AND APPRAISAL ADMINISTRATION PROGRAMASSESSMENT AND APPRAISALADMINISTRATION PROGRAMThis series of continuing education courses is designed totrain potential municipal tax assessors and county tax boardmembers in the duties and responsibilities for property taxadministration and assessment. The program fosters thedevelopment of the assessors’ staff and serves as generalpreparation for the New Jersey State Certified Tax Assessors(CTA) examination. The courses are not a prerequisite for theCTA examination. Newly appointed Tax Board Commissionersare required to take the 48-hour Property Tax Administrationcourse and the two International Association of AssessingOfficers (IAAO) appraisal courses or their equivalent offeredby the Center for Government Services (CGS).The coadjutant faculty is composed of experienced individualsfrom state, county, and local government. Private sectorappraisal specialists are also utilized.PROGRAM SPONSORSAssociation of Municipal Assessors of New JerseyNew Jersey Department of TreasuryLocal Property BranchInternational Association of Assessing Officers (IAAO)New Jersey Association of County Tax BoardsCommissioners and County Tax AdministratorsRutgers UniversityCenter for Government Services (CGS)CERTIFIED TAX ASSESSORS’ (CTA) EXAMThe CTA exam will be held on Saturday, September 29, 2012in the Richard J. Hughes Justice Complex, 25 Market Street,Trenton, NJ, 4th Floor, Conference Room A from 9:30 a.m. –5 p.m. For requirement information and the filing deadline,contact 609-292-7975 asap. You may download the CTA examapplication (form AC-1) at http://www.state.nj.us/treasury/taxation/lpt/localtax.shtml .SEMINARSSeminars that deal with various problems and the moreadvanced aspects of assessment administration and appraisalare offered at various times throughout the year. They will beposted on the CGS website at www.cgs.rutgers.edu and sentin a separate mailing as soon as they become available.NO. 1

CENTER FOR GOVERNMENT SERVICESASSESSMENT AND APPRAISAL ADMINISTRATION PROGRAMPROGRAM COURSESProperty Tax Administration (PTA1&2) – 42 HoursThis course has two parts. Part 1 (PTA1) is 18 hours. Topicsinclude: the government of New Jersey; the statutory basis ofassessing; the administration of property tax at the local level;the assessor’s office and county boards of taxation; publicrecords; deductions; exemptions; limited exemptions andabatements; tax maps; farmland; and the assessor’s calendar.Part 2 (PTA2) is 24 hours. Topics include: valuation methodsand application, three approaches to value; added-omittedassessments; assessment sales ration and equalization;reassessment/revaluation; the tax appeals process; andproperty tax calendar.Review Course: Appraisal and AssessmentAdministration – 8 HoursThis course is a comprehensive review of the assessmentappraisal processes utilizing the cost, market, and incomeapproaches to value. This course is intended for studentspreparing to take the state CTA exam. See state examrequirements at state’s website listed on page 1.County Tax Administration – 20 HoursThis course expands upon Property Tax Administration withan in-depth examination of the duties and responsibilities ofthe county board of taxation and the county tax administrator.Topics include: county board organization; the sales ratioprogram; hands-on development of the equalization table andabstract of ratables; revaluations and reassessments; the taxappeal process; and the supervision of assessors. This courseis mandatory for all new tax administrators and is advancedin nature. This course is open to CTA holders or those whohave successfully completed Property Tax Administration I & IIcourses. Please note: The County Tax Administration course isheld only once every other year.INTERNATIONAL ASSOCIATION OF ASSESSING OFFICERS(IAAO) COURSESCGS has entered into an agreement with IAAO to offer severalcourses on a certified model basis. IAAO-certified instructorsconstitute the faculty. IAAO educational staff membersprovide the examinations and are responsible for gradingand centralized record retention. CGS administers all otherprogram details. Please register 10 days before class startsso that IAAO and CGS have sufficient time to prepare. Theprerequisite for Course 2 cannot be waived. Students whodo not meet the requirements are not permitted to report toclass. Registration for all classes is determined only by CGS.NO. 2IAAO Course 1: Fundamentals of Real PropertyAppraisal – 33 HoursThis basic appraisal course emphasizes the theory andtechniques of the cost and sales comparative approachesto value. Students learn terminology, basic appraisal andeconomic principles, general principles of land valuation, theassessment function, and the mass appraisal process. Therewill be a review and an exam.IAAO Course 2: Income Approach to Valuation – 33 HoursPrerequisite: Real Property Appraisal I or IAAO Course 1This course covers the theory and techniques ofestimating value by capitalizing. Topics include: rentalunits of comparison; real estate finance; investment ; thedevelopment of capitalization rates; the analysis of incomeand expense in the determination of income to be capitalized;and the application of capitalization methods. There will be areview and an exam.IAAO Credit by Examination: The following individuals mayapply to sit for the exam for Fundamentals of Real PropertyAppraisal (Course 1) or Income Approach to Valuation(Course 2):• Individuals wishing to challenge an IAAO examinationwithout having taken the course• Students who withdrew from a course• Students who did not sit for the exam upon completion of acourse or who failed an exam upon completion of a courseMost IAAO courses have prerequisites. If a prerequisite islisted, applicants who have not taken the course are stronglyurged to attempt the prerequisite examination. Applicationsare available from IAAO, 1314 W. 10th St., Kansas City, MO64105. Telephone: 816-701-8100.COURSE MATERIALSStudent manuals are distributed on the first day of class. Thecost of the manuals and other materials are included in thecourse registration fee. The required text for Property TaxAdministration is the NJ Assessor’s Handbook. This handbookand other relevant information (e.g., assessors’ work calendar,legislative references, etc.) can be downloaded from www.state.nj.us/treasury/taxation/lpt/referencematerials.shtml.For IAAO Course 1 and 2: The Property Assessment Valuationtextbook will be provided and is required for both courses.NO. 3

CENTER FOR GOVERNMENT SERVICESASSESSMENT AND APPRAISAL ADMINISTRATION PROGRAMONLINE REGISTRATIONYou may now register online and pay with a credit card orby e-check. Go to http://cgs.rutgers.edu/ and click on the‘Register’ link in the left column.FALL SCHEDULE 2012Property Tax Administration, Part 1, $552FALL SCHEDULE 2012Review: Appraisal and Assessment Administration, $245AA-1005 -FA12- 1New BrunswickRutgers, Center for Government Services303 George Street, 6th floor, Room AMonday, 9 a.m. - 6 p.m.September 24Instructor: Denise SiegelAA-1001 -FA12- 1New BrunswickRutgers, Public Safety Building55 Commercial Ave., 2nd floor, Room 205BTuesday, 6 p.m. - 9 p.m.September 18October 2, 9, 16, 23, 30Instructor: Lisa StephensAA-1001 -FA12- 2Mays LandingAtlantic Cape Community College5100 Black Horse PikeIn the new Building QTuesday, 6 p.m. - 9 p.m.September 11, 18October 2, 9, 16, 23Instructor: Diane HesleyProperty Tax Administration, Part 2, $740AA-1002 -FA12- 1New BrunswickRutgers, Center for Government Services303 George Street, 6th floor, Room BTuesday, Friday, 9 a.m. - 6 p.m.September 11, 14, 18Instructor: Diane WalkerPlease note: Students must bring a calculator to all classes listedin this brochure.NO. 4County Tax Administration, $596AA-1003-FA12-1BordentownRutgers Eco Complex1200 Florence-Columbus Road, Room 202Saturday, 9 a.m. - 4 p.m.September 22, 29October 20, 27Instructor: Melissa GormanFundamentals of Real Property Appraisal, $1277AA-1007 -FA12- 1FreeholdBrookdale Community CollegeWestern Monmouth Campus3680 Route 9 SouthMonday, Thursday, 6 p.m. - 9 p.m.September 17, 20, 24, 27October 1, 4, 8, 11, 15, 18, 22Instructor: Sue DavisonIncome Approach to Valuation, $1212AA-1008 -FA12- 1BordentownRutgers Eco Complex1200 Florence-Columbus Road, AuditoriumTuesday, 6:15 p.m. - 9:15 p.m.September 11, 18, 25October 2, 9, 16, 23, 30November 13, 20, 27Instructor: Patricia WrightNO. 5

CENTER FOR GOVERNMENT SERVICESASSESSMENT AND APPRAISAL ADMINISTRATION PROGRAMREGISTRATION INFORMATIONCourses are scheduled during the fall, spring and summersemesters throughout the state. Announcements containingspecific course information are available and may be found onthe CGS website: www.cgs.rutgers.eduEnrollmentA student may enroll in a CGS course in several differentways. Mail-in registrations, faxed registrations, online witha credit card or e-check at http://cgs.rutgers.edu , and inpersonregistrations at the CGS offices are accepted prior tothe start of the course. Before a student is officially enrolledin a course, payment must be authorized or secured, andthe student must meet all prerequisites associated with thecourse. A student who has a delinquent account with CGSwill not be permitted to enroll in any additional CGS coursesuntil the delinquency is resolved.In-person registrations at the course location on the nightof the first class are considered “walk-ins.” Walk-ins areaccepted but not encouraged and will be assessed a $15late registration fee. In addition, walk-in students mustcomplete an agreement-to-pay form and will be contactedby CGS immediately after the first class. Walk-ins must makefull payment of all fees or provide a valid purchase orderwithin five business days of the first class. Walk-ins alreadyon financial hold will not be permitted to complete theirregistration unless the delinquency is resolved.Course Fees and PaymentPayment for a student’s participation in a course can beobtained using any of the following three methods:1) Credit card payment by mail, in-person, fax (Visa,Master card, Discover or American Express) or online;2) Check or money order payment by mail or in person;3) Authorized voucher or purchase order received via mail orfax.Actual course fees vary per course as courses have differenthours of instructional time and the cost of study materialsare dissimilar. Upon receipt of a completed registrationform and payment, a class space is reserved for the student.Confirmation letters regarding registration will not occur.Special NeedsStudents with special needs are encouraged to contact CGSso that appropriate accommodations may be made.Late FeesStudents are required to register for classes before the dateof the first class session. Any student who attemptsto register on (or after) the day of the first class will beconsidered a late registrant and will be assessed a $15 latefee for the processing of the registration.Returned Check Fee PolicyThere is a $25 fee for all checks that are returned to CGS.Failure to pay the fee will prevent future course registrationsand the withholding of the course certificate.Withdrawal PolicyCGS will refund the full course fees minus a $25 charge forprocessing to students who notify CGS of their intent towithdraw from a class in writing at least 2 business daysbefore the class is scheduled to start. Failure to notify CGSwithin that time period will result in forfeiture of all fees.Class Cancellation PolicyThe Center reserves the right to cancel any course or seminar.CGS will notify all students enrolled in a course that has beencancelled and the information will be posted on the CGSwebsite. Students will be given a choice of receiving a fullrefund for courses cancelled by CGS or exercising the optionto enroll in the same course at a different location (if one isavailable) or another course that is offered during the samesemester. In the event there is a difference in course feesbetween the course that was cancelled and the alternatecourse, an adjustment will be made.If the student wishes to enroll in a course that is offered ina future semester, the tuition payment will be held in anescrow account and the student will pay the difference incosts if the registration fee of the alternative course is moreexpensive. If the fees for the alternative course are less, thestudent will receive a refund for the difference. A student maynot select an alternative course that has a prerequisite if theprerequisite has not been met.CertificatesCertificates are mailed to students after the successfulcompletion of each course, which is defined as 80%attendance of the class hours, a passing grade (if anexamination is required) and full payment of all fees. Apermanent record of courses taken is maintained by Rutgers.Certificates will not be issued to students if any fees areoutstanding or delinquent.NO. 6NO. 7

CENTER FOR GOVERNMENT SERVICESServing New Jersey for Sixty YearsThe Center for Government Services (CGS) is currently affiliatedwith the Rutgers Division of Continuing Studies and was formerlya part of the Edward J. Bloustein School of Planning and PublicPolicy. The Center was established in 1991 from the consolidationof the Bureau of Government Research (created in 1950) and theDepartment of Government Services.The organization’s mission is to improve the knowledge, competencyand professionalism of state and municipal officials andemployees and has performed that function for over 60 years. Ithas trained thousands of public sector officials in a variety of areasaffecting public services. The areas include municipal finance,housing inspection and code enforcement, education facilities management,public purchasing, planning and zoning and municipaladministration (i.e. municipal clerks and registrars) to name a few.The Center trains approximately 8,000 individuals each yearthrough 18 separate programs, over 150 separate courses and850 individual sessions. Courses are held through-out the stateduring the year. Participants in the Center’s programs are taught bypracticing professionals whose expertise reflects both theoreticaland practical considerations.CGS collaborates with a variety of partners that provide fundingfor training. It also has extensive relationships with professionaladvisory bodies to ensure that the training reflects state-of-the-artknowledge.The Center has been frequently designated by the New Jerseylegislature to offer state mandated training for municipal officials.As a result, it is often called upon to certify that participants in itsprograms have demonstrated the competence and skills to performtheir duties and responsibilities in a professional manner that is appropriatefor public services and consistent with the standards forhigh quality public services. It continues to be the focus for publicsector training in New Jersey.NO. 8

CONTINUING EDUCATION UNITSLicensed Certified Tax Assessors (CTAs) can receiveContinuing Education Unit credit toward license renewal fromthe New Jersey Division of Taxation and the New Jersey RealEstate Appraisal Board when completing the following courses.Course Division of Taxation Real EstateBoardProperty Tax 15 in Administration 4Administration,Part 1Property Tax 21 in Administration 10Administration,Part 2Fundamentals of 30 in Appraisal 30Real PropertyAppraisalIncome Approach 30 in Appraisal 30to ValuationCENTER FOR GOVERNMENT SERVICESREGISTRATION FORMPLEASE PHOTOCOPY THIS FORM FOR MULTIPLE REGISTRATIONSMail registration form and payment to:course InformationAssessment administration PrOgramCenter for Government ServicesI wish to register for:Rutgers, The State University of New Jersey303 George Street, Suite 604Course Title ______________________________________New Brunswick, NJ 08901-2020or fax to 732-932-3586.Course ID __________________________ Fee ________General InformationIf home or employer information has changed since your lastregistration, check here. oLast Name ________________________________________First Name _____________________ Middle Initial _______Gender o Femaleo MaleEmployer _________________________________________Title ______________________________________________Business AddressCourse Location __________________________________Course Title ______________________________________Course ID __________________________ Fee ________Course Location ___________________________________Prerequisite Course(s) (if applicable) ____________________________________________________________________Completion Date _________ Location ________________Payment InformationCounty TaxAdministration 20 in Administration TBAStreet ____________________________________________City ______________________________________________State ___________________________ Zip ______________Home AddressCheck, voucher, or credit card information must accompanyregistration form. Make check or voucher payable toRutgers, The State University of New Jersey and send toabove address.There is a $25 fee for course withdrawals and/orreturned checks.Street ____________________________________________o Checko VoucherCity ______________________________________________State ___________________________ Zip ______________Phone Numbers (required – check box for preferred)o Mobile _______________ o Home ________________o Work ________________ Extension _______________o VISA o MasterCard o AmEx o DiscoverTotal Amount $ ____________________________________Credit Card # _____________________________________Expiration Date ___________ Security Code ____________Signature ________________________________________E-mail (required) ____________________________________