The County Tax Board establishes the percentage of true value at which all real property in the county must be assessed. The County Tax Board responsible for ascertaining the level of assessment in each taxing district and making the appropriate adjustments in order to distribute the cost of county government equitably among the taxing districts with the county (N.J.S.A. 54:3-17-18).
The Gloucester County Office of Assessment derives its authority from and operated pursuant to New Jersey Statutes Annotated (NJSA) Title 54, Taxation. We function under the aegis of the Board of County Commissioners. The primary purpose of the Gloucester County Office of Assessment is to assess real property for taxation under general laws and by uniform rules. All real property assessed and taxed locally or by the state for allotment and payment to taxing districts shall be assessed according to the same standard of value except as otherwise permitted herein and such real property shall be taxed at the general tax rate of the taxing district in which the property is situated for the use of such taxing district.