STATEMENT OF BERNARD C. HANEY, PRESIDENT,
ASSOCIATION OF MUNICIPAL ASSESSORS OF NEW JERSEY (AMANJ),
AND JOHN LLOYD, ESQ.,
GENERAL COUNSEL, AMANJ, AND
ASSOCIATE COUNSEL, NEW JERSEY LEAGUE OF MUNICIPALITIES,
BEFORE THE JOINT LEGISLATIVE COMMITTEE ON CONSTITUTIONAL REFORM AND A CITIZENS CONVENTION
THURSDAY, SEPTEMBER 14, 2006
11:00 A.M.
TRENTON, NJ

We have been asked to evaluate assessment systems utilized by different states to determine if a change from New Jersey's local assessment system could provide property tax relief or reform.

On behalf of AMANJ and the League, we will describe the State run system used in Maryland counties, the county run system used in Pennsylvania and the local system employed in Connecticut. We will also comment on how these systems compare with current New Jersey practice and how our system will operate with the soon-to-be-implemented PAMS (Property Assessment Management System). And we ask the Committee to respect the uniformity and predictability that New Jersey's current process yields.

With an eye to the Committee's afternoon meeting, the League of Municipalities respectfully asks that the League be included in any discussion of further changes to the property tax system. The Committee is scheduled to hear from speakers who will describe systems that purportedly "share" property tax bases across areas much broader then currently exists in New Jersey. The League has long opposed this option. The solution to our over-dependence on regressive property taxes is not another form of property taxation - especially one that would, for example, increase the property tax burden on a fixed or low income household in a relatively 'low property tax' jurisdiction; while decreasing the property taxes of a two strong income couple who have chosen to reside in a relatively 'high property tax' town.

While such 'sharing' may appear to spread the current burden more evenly around the State, it would, instead, actually hurt many of those most in need of relief. And, it would do nothing to reduce the total amount of property taxes collected, Statewide.

Again, both the AMANJ and the League, as well as all the Leagues affiliate groups, stand ready to assist this Committee, the other Joint Legislative Committees, and any Legislator or group of Legislators seeking to advance the cause of property tax relief and reform.

Regional Assessing Tax Base Sharing Slide Presentation (PDF)