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UC State Revaluation Order

BID #: N/A

ISSUED: 3/5/2020

DUE: 9/30/2021

VALUE: TBD

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Executive Summary

This document pertains to the revaluation and reassessment of real property in Union City, New Jersey. Initially, an order was issued on March 5, 2020, mandating a municipal-wide revaluation to be completed by September 30, 2021, effective for the 2022 tax year. The order required Union City to contract with a qualified revaluation firm and adhere to specific guidelines outlined in New Jersey statutes. However, due to a discrepancy between the original revaluation order and a subsequent contract for a City-Wide Reassessment followed by Annual Reassessments for the next 4 years, the Hudson County Board of Taxation amended the initial order on January 6, 2022 to reflect the new scope of work.

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--- Document: UC State Revaluation Order Document ---
AL OF THE STATE OF
PHILIP D. MURPHY
Governor
State of New Jersey
DEPARTMENT OF THE TREASURY
DIVISION OF TAXATION
P. O. Box 240
TRENTON, NEW JERSEY 08695-0240
ELIZABETH MAHER MUOIO
State Treasurer
SHEILA Y. OLIVER
Lt. Governor
Telephone (609) 292-7974/Facsimile (609) 292-9439
JOHN J. FICARA
Acting Director
Donald J. Kenny, Administrator
Hudson County Board of Taxation
Hudson County Plaza
257 Cornelison Avenue, 3rd Floor
Jersey City, NJ 07302
Dear Mr. Kenny:
March 16, 2020
Enclosed is the Order for the revaluation of all real property in Union City, Hudson County, to be
completed September 30, 2021 for the 2022 Tax Year. I have affixed my signature of approval on this
Order.
Please forward to me a copy of the cover letter that is included with the approved Order sent to the
Municipal Clerk. You are advised to send the Order to the Clerk by means of certified mail, return receipt
requested. The cover letter should note the enclosure of the Order for revaluation and that any complaint to
challenge the Order must be filed with the Clerk of the Tax Court within 45 days of the notice date of your
letter. Each Assessor should also receive a copy of the Order and your cover letter.
I am also enclosing the New Jersey Administrative Code regulations which pertain to revaluations
and reassessments, N.J.A.C. 18:12A-1.14 et seq. and N.J.A.C. 18:12-4.1 et seq., Form RCR Revaluation
Compliance Report, and Form POW/RSR, Plans of Work/Revaluation Status Report, which concern
reporting requirements of a municipality ordered to undertake a revaluation program. Please advise the
assessor and the appropriate municipal officials of the necessity to report the measures and actions that are
being taken to comply with the terms of the Order.
JJF:es
Enclosures
Sincerely,
John J. Ficara
Acting Director
Division of Taxation
New Jersey Is An Equal Opportunity Employer Printed on Recycled Paper and Recyclable
IN THE MATTER OF THE
REVALUATION OF THE
CITY OF UNION CITY
Order to Implement a Municipal-
Wide Revaluation
TO: The Tax Assessor, Mayor
And Members of the Governing
Body and all other responsible
Officials of the
City of Union City
WHEREAS, the Hudson County Board of Taxation, pursuant to N.J.S.A. 54:4-2.27,
adopted the percentage level of taxable value of real property for the County of Hudson of
100 percent of true value;
WHEREAS, the Hudson County Board of Taxation, pursuant to its statutory duty to
revise, correct and equalize the assessed value of all property in the respective taxing
districts (N.J.S.A. 54:4-47), has determined that the assessment of the City of Union City
results in an unequal distribution of the tax burden within said municipality;
WHEREAS, pursuant to N.J.S.A. 54:3-13, the Hudson County Board of Taxation
has the responsibility to secure the taxation of all property within Hudson County at its
taxable value in order that all property, except as exempt by law, shall bear its full, equal
and just share of taxes;
WHEREAS, it is the regular policy of the Hudson County Board of Taxation to review
the measurements of uniformity and accuracy of assessments of each taxing district within
Hudson County in accordance with the standards of N.J.S.A. 18:12A-1.14 to assure the
proper distribution of the local property tax burden in each municipality;
WHEREAS, the ratio of assessed value to true value for the City of Union City is
34.50 and the general coefficient of deviation of the City of Union City is 21.69;
WHEREAS, this statistical pattern reflects an assessment pattern for the City of
Union City which lacks uniformity and which does not conform to the assessment standard
of 100% of true value established by Hudson County Board of Taxation.
It is Ordered on this 5th day of March 2020, that:
1. The City of Union City and its tax assessor shall implement a municipal-wide
revaluation to be completed by September 30, 2021 and be effective for the 2022 tax year.
2. The tax assessor for the City of Union City shall, within 60 days from the date of
the approval of this order by the Director of the Division of Taxation, submit a proposed
plan for compliance with this revaluation order. The plan shall indicate whether the
municipality proposes to enter into a contract with a qualified revaluation firm for purposes
of accomplishing a revaluation of all taxable real property within the municipality pursuant
to N.J.S.A. 54:1-35.36 and shall further indicate the date upon which it proposes to begin
implementation of the program and the time estimated to be required for completion of the
revaluation.
3. The governing body of the City of Union City shall take all necessary action to
enter into a contract for revaluation in accordance with the Local Public Contracts Law,
N.J.S.A. 40:11-1 et seq., and the Local Budget Law, N.J.S.A. 40A:4-1 et seq., including,
but not limited to, preparation of the revaluation contract and the appropriation of the
monies to fund the revaluation contract.
4. The procedure to be utilized by the municipality in awarding the revaluation
contract to a revaluation firm shall be made pursuant to the provisions of the Local Public
Contracts Law, N.J.S.A. 40:11-1 et seq., and the Local Budget Law, N.J.S.A. 40A:4-1 et
seq., and shall not be delayed as a result of the municipality's utilization of either the public
bidding or other available procedure for purposes of securing a qualified revaluation firm.
5. The governing body of the City of Union City shall prepare the necessary
specifications for the revaluation contract and submit a copy thereof to the Hudson County
Board of Taxation. The specifications shall conform to the applicable provision of law and
the standards adopted by the Director, Division of Taxation, as reflected in N.J.S.A. 18:12-
4.1 et seq. and in the Real Property Appraisal Manual_for New Jersey Assessors. All
income producing property must be reassessed using all three approaches to value.
6. The City of Union City following the awarding of the revaluation contract, shall
submit the proposed revaluation contract to the Director, Division of Taxation, for his
review and approval pursuant to the provisions of N.J.S.A. 54:1-35.36 and shall submit a
copy of the revaluation contract to the Hudson County Board of Taxation.
7. The tax assessor of the City of Union City shall submit written reports on the first
day of each month during the implementation of the revaluation program to the Hudson
County Board of Taxation. The reports shall set forth specifically the progress and status
of the revaluation of all property in The City of Union City, including the precise nature of
the program adopted to accomplish the revaluation, the amount of monies appropriated
and expended therefore, the nature and status of any municipal ordinance or resolution
introduced by the municipal governing body relating to the revaluation program and the
funding therefore, the number of the line items completed and left to be completed in
connection with the revaluation and the amount of time needed to complete each phase of
the revaluation.
8. As part of the revaluation program, the municipality is required to maintain an up-
to-date tax map. The tax map must be submitted to the Director, Division of Taxation in
accordance with N.J.S.A. 18:12-4.7 for review and approval in accordance with existing
standards. The commencement of the revaluation program requires the availability of an
up-to-date tax map. In the event the tax map requires revision, such revision shall be
immediately commenced in order to effectuate an up-to-date tax map. The progress
reports to be submitted pursuant to this order shall include a discussion as to the status of
the tax map revision.
9. The revaluation firm shall perform the revaluation on behalf of and as an agent of
the tax assessor and the tax assessor shall be responsible for monitoring all phases of the
revaluation work to insure the proper implementation of the revaluation program.
HUDSON COUNTY BOARD OF TAXATION
Nick Fargo, President
Angela Valente
Joticlan
Vincent Cuseglio, Commissioner
Angelo Valente, Commissioner
Jodi Drennan, Commissioner
Attest:
Don Kenny,
Tax Administrator
HUDSON COUNTY BOARD OF TAXATION
In accordance with N.J.S.A. 54:1-35.36, the within order is hereby approved.
John Ficara
Acting Director, Division of Taxation
Department of the Treasury
State of New Jersey
HUDSON COUNTY
NEW JERSEY
DONALD J. KENNY
COUNTY TAX ADMINISTRATOR
HUDSON COUNTY BOARD OF TAXATION
HUDSON COUNTY PLAZA
257 CORNELISON AVE, 3rd Fl
JERSEY CITY, NEW JERSEY 07302
201-395-6260
FAX 201-395-6263
BOARD RESOLUTION
At the meeting of The Hudson County Board of Taxation on January 6th 2022, the following resolution was
proposed and approved by the Board:
WHEREAS, On March 5th 2020 a revaluation order for the Municipality of Union City was approved by the
Hudson County Board of Taxation to be implemented for tax year 2022, and
WHEREAS On March 16th 2020 said revaluation order was approved by the Division of Taxation, and
WHEREAS, On December 9th 2021 the Board received a fully executed contract between The City of Union
City and Appraisal Systems Inc to complete a City-Wide Reassessment followed by Annual Reassessments for
the next 4 years creating a discrepancy with the original order of a City-Wide Revaluation. And
WHEREAS, On January 5th, 2022 The Board received correspondence from the Division Of Taxation
identifying said discrepancy and requested that the Board amend their original order by resolution to reflect a
City-Wide Reassessment followed by Annual Reassessments for th next 4 years.
NOW THEREFORE BE IT RESOLVED, That on this day, January 6th, 2022 the Commissioners of The Hudson
County Board of Taxation hereby formally amend the March 5th, 2020 Revaluation order to read City-Wide
Reassessment followed by Annual Reassessments for the next 4 years
Donald Kenny, Tax Administrator
Jodi Drennan President
Vincent Cuseglio, Commissioner
Nick Pargo, Commissioner
Angelo Valente, Commissioner
Gotaria
Bob Doria, Commissioner