Association of Municipal Assessors of New Jersey
provided by NJACTB &
It is a pleasure to welcome you to the internet home of the Association of Municipal
Assessors of New Jersey (AMANJ). To the members of the public – we hope that what you
find on this website is informative and helpful toward your individual pursuits. It is our goal to
educate the public whenever possible as to the value of local representation with regard to
the establishment and maintenance of property assessments.
Because New Jersey is an ad-valorem state, an extreme financial emphasis is placed on the
results of the assessment process. The practicing members of the AMANJ take this
responsibility seriously, and continue to position themselves on the front-lines of education
and proper procedure. All practicing Assessors in New Jersey are licensed by the State.
The continuing educational requirements necessary to maintain licensure status are among
the most demanding of any other state-licensed professionals serving government. And that
level only serves as the minimum standard among our membership, who continue to seek the
educational and interactive knowledge necessary to serve the public at the highest levels of competency. That is our
mission as an organization.
To the membership of the AMANJ, I look forward to continuing our fine lineage of leadership through what continues to
be murky and rough waters ahead. During the swearing-in luncheon in Atlantic City this past November (2011), I fully
acknowledged that no one in government (or society for that matter) is irreplaceable. However, what I intend to focus
on as the theme of my presidency is to make local Tax Assessor’s “HARD TO REPLACE”. The fix is in when it comes
to legislation being advanced to try and pick-off the lowest hanging fruit on the tree of government, and more and
more bills continue to be offered to a public hungry for financial absolution in these difficult economic times.
The single most dominant point any of us can make during these discussions and debates is that until a different
system is implemented with regard to funding local government, the inordinate and disproportionate financial emphasis
that NJ places on the regressive taxation model currently in effect (taxation based on the assessed value of your real
estate) requires the most dynamic and effective method of dealing with the immense number of intricacies at play in
understanding property valuation. This can only be achieved with any level of accuracy through custodial oversight by
LOCAL TAX ASSESSORS. It is practically and logistically impossible to have a centralized assessment authority
responsible for understanding the market dynamics at a local level.
This topic and many others pertaining to the importance of / and necessity for / the local Tax Assessor is covered with
more detail in a report that I prepared and submitted to LUARCC back on July 21, 2010 entitled “The New Jersey Tax
Assessor” (which was revised on 11/1/2013 for presentation at the 2013 NJLOM Conf) . I encourage anyone seeking
a greater understanding of what Tax Assessor’s do, and how our present system works, to consult this document as a
Lastly, as we continue to wrangle with the state legislative community regarding the issue of centralized assessing and
shared service, please note the “Response to S-3104” document that was sent to the League of Municipalities on
behalf of the AMANJ as part of a comprehensive response being organized by the League with regard to all affected
statutory groups. Also of some casual interest might be an article entitled “President’s Message” (dated 1/9/2012) that
touches on certain aspects of the government’s present actions. From a personal sportsman’s perspective, there are
many ways to fillet a fish – but none of them involve just staring at the fish. The message: to prevent change or
effectuate new change, you must get your hands dirty in one way or another. We need action, not just thinking on
these important topics. I look forward to working with all you over the next two years in this regard.
Scott J. Holzhauer