Neil Rubenstein Letter

Clark, Matt
From:
Sent:
To:
Cc:
Subject:
Neil Rubenstein <neil@realtyappraisal.net>

Monday, April 13, 2015 1:43 PM
'edward mullane'; aworth@oceantwp.org; Anorakus@oceantwp.org
Clark, Matt
CH 91
Ed,
What is the date on this mailing?
Neil
Neil,
We have the chapter 91s ready to go out, regular mail (1st mailing). Do you want the postal trays? Should we mail
them/get re-imbursted? Or something else?
We are here to help,

ED
Xwtw `tx
PS: Municipal Election is May 7revaluation contract purposely signed late?
From: Clark, Matt [mailto:Matt.Clark@co.monmouth.nj.us]
Sent: Friday, April 10, 2015 4:16 PM
To: Neil Rubenstein
Cc: Ed Mullane
Subject: RE: Ocean Reval
Mr.Rubenstein:
TheMonmouthCountyADPimplementationschedulewassetin2013.Withverylittlemodification,theoriginal
countywideschedulehasbeenadheredto.TheOceanTwprevaluationcontracthasbeengivenDirectorapprovalasof
April,12015,youshouldhavereceivedanemailtoday.WhiletheBoardhasastatementfromtheAssessorsayingthat
the2016revaluationshouldbepostponedto2017andastatementfromyourrevaluationfirmsayingthatwedont
believethatstartinga9,500lineitemTowninMayandfinishingbyNovemberorslightlyafterispossible,the
MonmouthCountyTaxBoardisnotinclinedtoextendtherevaluationofOceanTwpatthistime.
Mindfuloftheconstraintsthatthecalendarplacesoninspectionsandthatwedonotwanttojeopardizedataaccuracy
solelyforthesakeofadheringtotheimplementationschedule,youareaskedtoproceedimmediatelywithpublic
notificationanddatacollectionandtoinformtheBoardofanyunforeseenchallengesthatarisethatcouldcompromise
theworkproductorthetimelydeliveryoftherevaluation.Youaretomakeeveryefforttocompletetherevaluationin
accordancewiththeapprovedorder.However,ifnecessary,asweapproachthestatutorysubmissiondatetheBoard
willdetermineifitshouldprovideafilingextensionorpostponeimplementationuntil2017.
Asalways,theBoardwillmonitortheprogressofallongoingrevaluations.
Regards,
MatthewClark,MonmouthCountyTaxAdministrator
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NeilRubenstein
RealtyAppraisalCompany
4912BergenlineAvenue
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203
www.realtyappraisal.net
Clark, Matt
From:
Sent:
To:
Cc:
Subject:

'edward mullane'; aworth@oceantwp.org; Anorakus@oceantwp.org
'Clark, Matt'
CH 91
Ed,
What is the date on this mailing?
Neil
Neil,
We have the chapter 91s ready to go out, regular mail (1st mailing). Do you want the postal trays? Should we mail
them/get re-imbursted? Or something else?
We are here to help,

ED
Xwtw `tx
PS: Municipal Election is May 7revaluation contract purposely signed late?
Sent: Friday, April 10, 2015 4:16 PM
To: Neil Rubenstein
Cc: Ed Mullane
Subject: RE: Ocean Reval
Mr.Rubenstein:
TheMonmouthCountyADPimplementationschedulewassetin2013.Withverylittlemodification,theoriginal
countywideschedulehasbeenadheredto.TheOceanTwprevaluationcontracthasbeengivenDirectorapprovalasof
April,12015,youshouldhavereceivedanemailtoday.WhiletheBoardhasastatementfromtheAssessorsayingthat
the2016revaluationshouldbepostponedto2017andastatementfromyourrevaluationfirmsayingthatwedont
believethatstartinga9,500lineitemTowninMayandfinishingbyNovemberorslightlyafterispossible,the
MonmouthCountyTaxBoardisnotinclinedtoextendtherevaluationofOceanTwpatthistime.
Mindfuloftheconstraintsthatthecalendarplacesoninspectionsandthatwedonotwanttojeopardizedataaccuracy
solelyforthesakeofadheringtotheimplementationschedule,youareaskedtoproceedimmediatelywithpublic
notificationanddatacollectionandtoinformtheBoardofanyunforeseenchallengesthatarisethatcouldcompromise
theworkproductorthetimelydeliveryoftherevaluation.Youaretomakeeveryefforttocompletetherevaluationin
accordancewiththeapprovedorder.However,ifnecessary,asweapproachthestatutorysubmissiondatetheBoard
willdetermineifitshouldprovideafilingextensionorpostponeimplementationuntil2017.
Asalways,theBoardwillmonitortheprogressofallongoingrevaluations.
Regards,
information contained in this message in any way and you should promptly delete or destroy this message and all copies of it. Please notify the sender by return email i
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203
Clark, Matt
From:
Sent:
To:
Cc:
Subject:
Bernard Haney <bhaney@neptunetownship.org>

Thursday, April 09, 2015 9:49 AM
Clark, Matt; Neil Rubenstein
JohnButow; Erick.Aguiar@cityofasburypark.com; AWORTH@MTNJ.ORG;
ghutchinson@twp.howell.nj.us; Robert Vance
RE: Gloucester's Report
Ihaveareallysimplecomment..the11.2millionstatefundshavenotbeenpaidtoGC..Ibelievethattheymayhave
receivedabout$3M..Thatleavesa$8.2Mgap..Howisthatbeingmadeup,andwilltheCountyultimatechargethat
backtothetowns.
Bernie

Sent: Wednesday, April 08, 2015 7:12 PM
To: Neil Rubenstein
Cc: JohnButow; Erick.Aguiar@cityofasburypark.com; AWORTH@MTNJ.ORG; ghutchinson@twp.howell.nj.us; Robert
Vance; Bernard Haney
Subject: RE: Gloucester's Report
Hello:
InpreparationfortheNJLOMReviewofGloucesterandMonmouthPilotprogramsonMay5th,belowpleasefindinitial
observations(inred)oftheGloucesterCountyPilotReport.Pleasefeelfreetoaddyourcommentsandreturn.My
precious15minutesonMay5thwillbefocusedonprimaryfailingsofthecurrentsystem(notGloucester)andhow
theseveralcomponentsoftheADPfixwhatisbroken.
PrimaryfailingsaddressedwithinADP:
1. Ratiobasedfractionalassessmentsthatwhichweneverspeakofimpliedmarketvalue.
2. Chapter123permissiblecorridorofvalueIcanbe1/3offandIcantchangetheassessment.
3. AssessmentCalendarstructuretechnologypermitsustohearappealsbeforethebudgetaryprocess.
4. RestrictionspreventingassessmentmaintenanceanduniformityAssessorsareforbiddentotakecorrective
action.
5. Massappraisaleducation
6. Massappraisaltechnology
7. Howannualreassessmentsaddressmultiyearrefunds
After5yearsofGloucesterCountyPilotimplementation,thereportiscomprisedof:
4pagesoftext
8pagesofstandardtables
1pageof10recommendedChangestoCountybasedrealpropertyassessment
25pagesofSOLICITEDtestimonialsfromstakeholders
TheExecutiveSummarymakes4statements.
1.Theconsolidatedmodelismoreefficientthanthemunicipalbasedmodel.Thecountysystemcosts$20.79per
lineitemcomparedto$38.56inthemunicipalbasedmodel.
Thereisnosupporttothisstatement.With18fulltimeemployeeswhoreceivepensionandbenefits,whoreplacedpart
timeemployeesweneedtoseethedetails.Weneedtoseeadetailedcomparisonofthepreviousmunicipal
expendituresandtheCountycost.
GloucesterCountynowhas18fulltimeemployeeswithpensionandbenefits.Theolddeployassessmentmodelmade
useofparttimeAssessorsmanyofwhichdidnotreceivepensionandbenefitsasaresultofrecentreformefforts.Was
theexpansionofpensionandbenefitscalculatedinthecomparativeshortandlongtermcosts?
2.UsingtheDirectorsRatioasthekeymeasurementofeffectiveness,theCountysystemismoreeffectiveat
maintaininghighratiosinallmunicipalities.
Thisisutterlylaughable.Theratioswerelowbecausethetownsneglectedtomaintainthemforyears.Whatfixeditwas
notcountyassessingbutthe$11.2millionbillfor18revaluationsinGloucesters24townsthatwaspaidforbythe
other20countiesinNewJersey.
3.TaxAppealvolumeisakeyindicatorofeffectiveness.Appealsarelessin2014thanin2014.WiththeDirectors
Ratiosmaintainedcloseto100%,appealsareexpectedtodeclineorremainlevel.
Whilemoreaccurateassessmentstheoreticallywilladdressappealvolume,factually,therewasastatewidereductionin
appealsbetween2013and2014.Therearemanythingsthatattributetoareductioninappealssuchasanimproving
realestatemarketandassessmentsthataretoolow.
4.Utilizingcomplianceplansandinhousereassessments,theDirectorsRatioarekeptwithinNJDivisionof
Taxationparameters,ensuringfairanduniformassessmentswithoutrelianceonexpensiveandcontentious
revaluations.
CompliancePlansandreassessmentsareonlyavailablewithin4yearsofthelastrevaluation.Thismeansthatforthe
revaluationsimplementedin2012,2016isthelastyearthatareassessmentisavailable.TheONLYavailablenextstepin
maintainingtheassessmentswouldbeacompleterevaluation.
AddedAssessments:
TheCountyAssessor'sOfficereliesontraditionalinspections,liaisonwithmunicipalConstructionOfficials,andpermits
tohelpdetectandaddassessableimprovementstothepropertyrecords.Inaddition,anaerialphotogrammetricsurvey
service(Pictometry)sharedwiththeDepartmentofEmergencyManagementisusedtomonitorandmeasurenew
buildingsandimprovements,andassistinmakingdeterminationsregardingfarmlandtaxexemptionqualification.
Whilecostsavingsisimportant,theuniformityclauseoftheNJConstitutionisMOREIMPORTANT!WhileMonmouth
andSomersetendeavortoprovideenhancedpublicservicebymakingtheassessmentsannuallymoreaccurate,the
countybasedassessingmodelwithinGloucesterCountyappearstobeacceptingofreducedaccuracytoreducecost.
RecommendedChangestoRegulationsandLawsRegardingCountybasedRealPropertyAssessment:
1. Establishathreeyearphaseinperiodfrommunicipaltocountyjurisdiction,bringingonethirdofthecounty
underthefulljurisdictionoftheCountyAssessoreachyear.AuthorizetheNJDivisionofTaxationtoextendthis
schedule.
Requiredpercentageimplementationisnotadvisableasaimplementationschedulethatissuitablestatewide.
33%ofBergenCountys70townsis23jurisdictions.
2. TheCountyAssessorshouldassumefullresponsibilityfortheassessmentfunctionandimplementationofthe
revaluationorreassessmentatthebeginningofeachstageofthethreeyeartransition,assuringaccountability
6
andappropriatequalitycontrol.Thecountycanintergovernmentallytransfermunicipalpersonnelifitchooses
tobringthemintotheCountyAssessoroffice.
3.
4.
5.
6.
Implementationshouldbecountyspecific.
Gettingtaxmapsincomplianceanddigitizedisalongleaditem.DelayinmapworkandNJDivisionofTaxation
reviewcandelayrevaluations.Extendthetimetableforrevaluationsuptosixyearstoallowsufficienttimeto
preparefortherevaluation.
Withinourcurrentstatewideframework,ittakesyearsforsufficientstatisticalevidencetobegatheredand
surpasscurrentNJACthresholdsforCTBorderingofcorrectiveaction(revaluation,reassessment,compliance).
Itthencouldtakeyearstoimplementcorrectiveaction.Withinthisframeworktherearesystemicseveral
touchingpointsthatimpacttheadministrationoftheprocesssuchastheAssessorsmanagementofnon
useablesalesandtheCountyTaxBoardscommitmenttoissuecorrectiveactionorders.Whilethesystemhas
thepotentialtobenimble,moreoftenitisaprotractedprocessthatcreatesquantifiablewindowsduringwhich
someoverpayandunderpaytheirappropriateshareofthepropertytaxlevyallbecauseassessmentcorrection
wasnotimplementedinatimelymanner.
Taxpayersshouldnotbeforcedtocontinuetopaytoomuchortoolittleofthecurrentlevybecausethe
mechanismoftaxmapupdatingiscumbersome.InaccordancewithcurrentAdministrativeCodetaxmapsare
tobemaintainedannually.Formunicipalitiesthatfailtomaintaintaxmapsonanannualbasis,enactlanguage
foundinA3916thatpermitscountiestoupdatemapsandpassbilldirectlythroughtheannualdebitandcredit
process.Pleaseseetherevisedrecommendationunder#10belowconcerningTaxMapMaintenanceshared
serviceprogram.
Allowcountiestorequiremunicipalitiestoreimbursethecountyforfiftypercentofallcostsassociatedwiththe
revaluationofthatmunicipality{massappraisalcontractsandtaxmapwork).Acountymaystillchoosetonot
seekreimbursementfrommunicipalities.
Evenifrevenueisreceivedfromthemunicipalitybasedoncostofspecificservicesrenderedforthattownthe
apportionmentoftheinitialcountycostswouldbebasedonthetownsNetValuationonWhichCountyTaxes
areApportioned,Col11Abstract,NOTservicesrendered.Thisenvironmentstillmeansthatthemostsmallbut
affluenttownswillpayalargerbillthantheservicesprovided.Ifcountybasedservicesisgoingtoacknowledge
thatcentralizedcostsareapportionedinawaythatiscompletelydisconnectedfromservicesrenderedandit
wantstoestablishacost/paymentmechanismthatisattachedtoservicesrendered,itwillneedanamendment
totheNJConstitutiontochangethepermissiblemeansofapportioningsharedlevies.
Adoptclearlanguageregardingjurisdictionovertaxappeallitigationandsettlement.Werecommend
incorporatingthelanguageusedintheCountyMunicipalCooperationAgreementsusedinGloucesterCounty.
Thelanguagemakesclearjurisdictionandestablishesaformulaforsharingcostsofdefensewhentaxappeals
bridgecountyjurisdictiondate.
MustobtainacopyofCountyMunicipalCooperationAgreementsusedinGloucesterCounty.Movingforward,
howmuchduplicationofprocessisstillincurredbymunicipalitieswhofeelthattheyneedtoprotect
themselvesfromsettlementsthatpotentiallycouldbetoolow?Wasthiscalculatedaspartofthecountywide
costofthecountybasedassessingmodel?
IncorporatethecalendarrevisionsasprovidedforintheRealPropertyAssessmentDemonstrationProgram
(MonmouthCountyprogram),Chapter15,Lawsof2013.
WhilethecalendarrevisionswithintheADPprovidesignificant,quantifiableandimmediatecostsavings,the
valueofthecalendarisonlymaximizedwhencoupledwiththeannualreassessmentprogramwhich,together,
fullyaddressestheexposuretomultiyearappealreductions.
Itshouldbenotedthatcountiesthattraditionallyrequiredanextensionofthecurrent3monthCountyTax
Boardappealcalendar,shouldimplementOnlineAppealtechnology(likeMonmouthCountyssharedservice)
toensuretimelyadjudicationofallappealswithintherevisedappealwindow.
7. Onlyrequireinteriorinspectionsafterthe8thyearfollowingimplementationofadistrictwidereassessment.
Isthisatypeo?Areassessmentistypicallydonewithin4yearsofthelastrevaluationanddoesnotinclude
internalinspections.Soaretheyaskingtoimplementarevaluationwithfullinternalinspectionsandthenpermit
reassessments,withoutinternalinspections,forthenext8years?Ifthetypicalholdingperiodofrealestateis7
years,peoplecanacquire,renovate,enjoyforseveralyearsandsellforaprofitwithouttaxation.Thisisan
abandonmentofthedutytoensureuniformityandequity.Thetaxpayersdeservemoreprecisionandaccuracy
intheannualassessment,notless.
8. AmendthelawtoeliminatetheannualrequirementtomailtheNoticeofPropertyAssessmentonceproperty
recordsareavailableonline.Requirewrittennotificationtotaxpayeronlywhentheassessmentischanged.
Onlyrequireassessorstomailnoticesifthetaxpayerrequeststhesame.
Thisisaconceptthathasbeenrequestedforseveralyearsandislongoverdue.Atroughly$.50perpostcard
(printingandpostageonly),anannualmailingforNewJerseycostabout$1.6milliondollarsayear(3.1million
parcelsx$.50perparcel).FactuallytheCh.75NotificationofAssessmentPostcardisavailableonlinethrough
NJACTB.organdothergovernmentwebsites.Requiringwrittennoticeonlywhenassessmentsarechangedis
disingenuousandfallsshortofthelevelofservicethatshouldbedelivered.Withourcurrentsystemofratio
basedfractionalassessments,whiletheassessmentdoesnotchangeannually,theratioandthereforethe
impliedmarketvaluedoeschangeannually.Thisisoneofthegreatestdefectsinourcurrentsystemthatis
onlyfixedbytakingdownthefaadeofstaticassessmentsandpresentingmarketvalueonanannual
basis.Foracountythatisimplementingannualreassessmentsalmostallpropertieswillhaveminor
assessmentchangestherebyrequiringpapermailingsofnoticesandthwartingtheintentionofcostsavings.
Statutorylawshouldremovetheobligationtomailandrequirethecountytopostanimageofthecurrent
recordonafreepublicwebsite.Taxpayerswhocalltohaveacopyshouldfirstbegiventhewebsite,secondlybe
askedforanemailaddressfortransmissionandfinallysentapapercopy.
Asanaside,whiletheintentofthepostcardistoprovideassessmentandassessmentappealinformation,the
practicaluseisunderstoodtobeforcurrentyearincometaxfiling.Thisisinterestinginthatthestatement
showswhatwastobepaidbeforeappealreductionnotwhatwaspaid.Iwouldbecurioustoseehow
oftenthisincometaxcreditismisused.
9. ChangetherequirementsfortheDeputyCountyAssessorpositiontoallowsubstitution,onayearforyearbasis,
ofpossessionofaMAland/orSRAdesignationforyearsofexperienceinmunicipalassessoroffice.Lawcurrently
requires3yearsmunicipalassessingexperienceandgivesnorecognitiontoadvancedtrainingandexperiencein
propertyvaluation.
Withinourcurrentstatewideframework,aDeputyAssessorcandoanythingtheAssessorcando.This
recommendationtoadoptdifferentqualificationssuggeststhatwithinCountybasedAssessingtheroleofthe
DeputyAssessorismorevaluationthanthatoftheCountyAssessor.
Fromapracticalstandpoint,whileprofessionaldesignationsmaydemonstrateproficiencyinfeeappraisalwork
whichlendsitselfwelltoappealdefenseverylittleofthatexperienceisrelatedtothemassappraisal
techniquesthatistheoverarchingworkproductofNewJerseysfutureAssessor.(rememberthataccurate
8
initialassessmentswillreducesuccessfulappealsandisthecoreofenhancedpublicservice.)Movingforward,
thequalificationsoftheAssessorandDeputyAssessorandthebodyofknowledgetestedwithintheCTAExam,
shouldbeincreasedinaccordancewiththeevolutionoftheposition.Ataminimum,massappraisaland
technologymustbeincludedwithintheAssessorscorecompetencies.Pointbeingtherecommendationcalls
foranabilitytosatisfycurrentrequirementsthroughalternativeexperiencewhenthecorrectrecommendation
shouldbetoexpandtherequirements.
10. PermitCountyTaxBoardtrustfundmoniestobeappropriatedbycountiestohelpoffsetcostsassociatedwith
ComputerAidedMassAppraisal{CAMA)softwareandhardware,andallcostsassociatedwiththemaintenance
oftaxmaps.
Totheextentthatitisassociatedwithrecordkeeping,itiscurrentlypermissibletoutilizetheCTBAppealFiling
FeeTrustFundforCAMAsoftwareandhardware.Thiswouldincludeinitialpurchaseandannualmaintenance
feesassociatedwiththeMODIV/CAMAsoftwareandhardware.Itwouldnotincludecostsassociatedwithdata
collectionatamunicipallevel.
TaxMapMaintenanceisacentralizedfundingissuesimilartoquestion#4above.Inthefuture,the
maintenanceofTaxMapsoftheundevelopedtownwillhavemuchmoreactivity(cost)thanthefullybuiltout
jurisdictions.ThecentralizedAppealFeeTrustFundwastheoreticallyandgenerallyfundedtoagreater
proportionbythefullybuiltouttowns.Somovingforwardafundcollectedfromonetownwillbeusedtofund
theneedsofanother.Whilethecurrentcentralizationofthetaxmapfunctionprovidescostefficiencies,the
apportionmentofthecostremainsproblematic.TherecommendationshouldberevisedtoestablishaCounty
tomunicipalsharedserviceenvironmentwherebytheCountyofferstheconsolidatedpassthroughtaxmap
maintenanceservicetotheserviceprovider(i.e.CivilSolutions)andthecostsoftheagreementremaina
municipalcost.Thiswillprovidealloftheefficienciesoftheconsolidatedmodelandavoidthecostofannual
maintenanceandtransitionfromanalogtodigitalfrombeingunderwrittenbytownswhoarenotinreceiptof
theservice.
PILOTCONCLUSION:
[countyassessing]meritsconsiderationforreplicationinotherNewJerseycounties
DoesthisincludetheStatespaymentforrevaluation?
Regards,
MatthewClark
information contained in this message in any way and you should promptly delete or destroy this message and all copies of it. Please notify the sender by return email if you have received this message in error.
Clark, Matt
From:
Sent:
To:
Cc:
Subject:
Clark
Wednesday, April 08, 2015 7:12 PM
Neil Rubenstein
ghutchinson@twp.howell.nj.us; Robert Vance; Bernard Haney
Hello:
action.
4pagesoftext
10
revaluations.
AddedAssessments:
schedule.
3. Gettingtaxmapsincomplianceanddigitizedisalongleaditem.DelayinmapworkandNJDivisionofTaxation
11
4.
5.
6.
7.
serviceprogram.
Onlyrequireinteriorinspectionsafterthe8thyearfollowingimplementationofadistrictwidereassessment.
12
propertyvaluation.
oftaxmaps.
13
theservice.
PILOTCONCLUSION:
Regards,
MatthewClark
14
Clark, Matt
From:
Sent:
To:
Cc:
Subject:
Clark, Matt
Neil Rubenstein
ghutchinson@twp.howell.nj.us; Robert Vance; Bernard Haney
Hello:
action.
4pagesoftext
15
revaluations.
AddedAssessments:
schedule.
3. Gettingtaxmapsincomplianceanddigitizedisalongleaditem.DelayinmapworkandNJDivisionofTaxation
16
4.
5.
6.
7.
serviceprogram.
Onlyrequireinteriorinspectionsafterthe8thyearfollowingimplementationofadistrictwidereassessment.
17
propertyvaluation.
oftaxmaps.
18
theservice.
PILOTCONCLUSION:
Regards,
MatthewClark
19
Clark, Matt
From:
Sent:
To:
Subject:
Clark
Friday, December 05, 2014 4:56 PM
Neil Rubenstein
FW: Assessment Demonstration Program - 2015 Planning/Budgeting
Importance:
High
N
Mikedoesnttakecommentsfrommewell.Forwhateveritisworth..
1. AssessornotTaxAssessor.
2. Iwouldhaveaddressedtheundercollectionseparatelynowtheyareaskingeachotherwhodidntfinishand
why.
3. NeedtogettothepointwhereelectronicsketchesofClass4Aisavailableasaprimaryandsideventure.Even
ifitistakingexistingpaperandrenderingasketch.
4. SomewillnotbeabletocommittoadditionalservicesbyFebruary1stduetobudgetadoptiontiming.
5. AbitheavyRDSwillnotperformsuchadditionalservicesinanyyear,untilanoticetodosoisreceivedpriorto
Feb1oftheyearinwhichyoudliketheseservicestocommence.
6. ThistimingisIMPOSSIBLEpleaseprovideyourpreliminaryAdded/OmittedlisttoRDSbyFebruary1(which
wouldincludeanyrolloversfromthepreviousyear),
From: Michael Panter [mailto:mpanter@rdsnj.com]

Sent: Friday, December 05, 2014 4:12 PM
To: ALEX WORTH; ALEX WORTH - Manalapan; BERNIE HANEY - NEPTUNE T / SEA GIRT; BILL LAIRD - COLTS
NECK/FARMINGDALE; CHARLES HECK; CHARLES HECK - Middletown; DONNA TAYLOR - ROOSEVELT; DONNA TAYLOR UPPER FREEHOLD; ED MULLANE - BBEACH; ELLEN MARCHETTI - HOLMDEL; ERIC ZENETTI; ERICK AGUIAR; ERICK
AGUIAR - HOLMDEL; GAIL SCAGLION; GREG HUTCHINSON; GREGORY HUTCHINSON - FHaven; JAY BRISCIONE - Shrews
T / LSilver; MARK FITZPATRICK - ENGLISHTOWN; MICHAEL IMBRIACO; MITCH ELIAS; PETER J. BARNETT; RENEE
FROTTON; SCOTT IMBRIACO; SCOTT KINEAVY; TIMOTHY ANFUSO; VICTORIA BUTCHON; VICTORIA BUTCHON;
wfitz122
; WILLIAM FITZPATRICK - NEPTUNE C
Cc: Dan Kelly; Neil Rubenstein; bsherwood@rdsnj.com; Clark, Matt
Subject: Assessment Demonstration Program - 2015 Planning/Budgeting
Importance: High
2014/2015RDSClients:
Wehopethatyouareenjoyingtheholidayseason,andwanttotouchbaseonseveralissuesasthefirstyearofthe
AssessmentDemonstrationProgram(theADP)iscomingtoaclose.Ifyouarereceivingthismessage,themunicipality
(ormunicipalities)inwhichyouserveastheTaxAssessorbeganimplementingtheADPin2014,orisscheduledtodoso
in2015.
Thereareseveralcritical/timesensitiveissueswhichwedliketohighlight,andasalways,pleasefeelfreetocontactus
ifyouhaveanyquestions.Wealsocontinuetoappreciateyoursuggestionsonimprovingourprocess,whichhavebeen
invaluableduringthefirst(andhencebusiest)yearoftheADPimplementation.
Budgeting
20
Asareminder,ifyouwouldlikeRDStoperformanyadditionalservicesforyourmunicipality,beyondthoserelatingto
ourannual20%inspections,theseitemsshouldbebudgetedduringreorganization(orotherapplicable)meetingsatthe
onsetof2015.TheseservicesincludeAdded/OmittedandFarmlandAssessment(Class3B)inspections,additional
propertyphotos,electronicsketchesofClass3orotherpropertiesnotcontainedinyourcurrentMicrosystemsfiles,or
otherspecialprojects.
Whileweperformedtheseservicesformanyclientsduring2014,therewerealsoanumberofclientswhoneededour
assistancewiththeseprojectsbutdidnothavefundsbudgetedforthosepurposes.
Also,ifyouareamongthesmallgroupofmunicipalitiesforwhichADPinspectionswerenotfullycompletedin2014,
pleasebeadvisedthatyour2014and2015inspections(40%oftotallineitems)willbecompletedconcurrentlyduring
2015.Forthisreason,pleaseensurethatyour2014ADPbudgetinghasbeenproperlyrolledoverforthisproject,in
additiontoyour2015funding.
ServiceElections
Inordertoplanmostefficientlyandtocompleteourclientprojectsinatimelymanner,weareimplementingaprocess
whichwehopewillsimplifythecoordinationbetweenRDSandeachmunicipalclient.Thisprocessisalsobasedupon
inputreceivedfromTaxAssessors,aswellasourexperienceduringtheinitialADPimplementation.
PleasenotifyusbyFebruary1,2015ifyourmunicipalityiselectingtohaveRDSperformanyoftheadditionalservices
listedabove(mostnotablyAdded/OmittedandFarmlandAssessmentinspections,additionalphotosand/or
electronicClass3sketches).Followingapositiveelection,RDSwillcontinuetoperformsuchservicesineach
subsequentyearabsentanoticetodiscontinuetheseprojectsbyFeb1ofanygivenyear.Similarly,RDSwillnot
performsuchadditionalservicesinanyyear,untilanoticetodosoisreceivedpriortoFeb1oftheyearinwhichyoud
liketheseservicestocommence.
Added/OmittedInspections
InordertocompletetheseinspectionswellinadvanceofyourowndeadlinefordatasubmissiontoMonmouthCounty,
pleaseprovideyourpreliminaryAdded/OmittedlisttoRDSbyFebruary1(whichwouldincludeanyrolloversfromthe
previousyear),andafinallistbyJune1ofeachyear.IfyourmunicipalityregularlyupdatestheirpermitfileinMODIV,
thiswouldbethedeliverabletoRDS.Ifthepermitfileisnotregularlyupdated,pleaseensurethatthelistprovides
adequatedescriptionsoftheconstruction/improvementprojectsthatourinspectorswillbereviewing,sincenon
specificdescriptions(improvementseg)makeitdifficultforourinspectorstoprovideyouwithqualityinspectiondata.
Also,asmanyofushavediscussedalready,ifamunicipalityelectstohaveRDSperformAdded/Omittedinspections,this
electionwillpertaintoallpropertieswithoutstandingpermits,andwewillnotbeabletoperforminspectionsononly
selectproperties(withtheremainderbeingperformedinternallybytheAssessorsofficeofbyotherthirdparties).
Thankyouforyourattentiontotheseissues,aswestrivetocontinuallyimproveourworkonyourbehalf.Wegenuinely
appreciatetheopportunitytoworkwithyouandlookforwardtodoingsointheyearsahead.
Regards,Mike
Michael J. Panter, Esq.
55 White Road, Suite C

21
Shrewsbury, NJ 07702
Tel: 732.276.1057
Fax: 732.276.1056
www.rdsnj.com
22
Clark, Matt
From:
Sent:
To:
Subject:
Clark, Matt
Friday, December 05, 2014 4:56 PM
Neil Rubenstein
FW: Assessment Demonstration Program - 2015 Planning/Budgeting
Importance:
High
N
Mikedoesnttakecommentsfrommewell.Forwhateveritisworth..
1. AssessornotTaxAssessor.
2. Iwouldhaveaddressedtheundercollectionseparatelynowtheyareaskingeachotherwhodidntfinishand
why.
3. NeedtogettothepointwhereelectronicsketchesofClass4Aisavailableasaprimaryandsideventure.Even
ifitistakingexistingpaperandrenderingasketch.
4. SomewillnotbeabletocommittoadditionalservicesbyFebruary1stduetobudgetadoptiontiming.
5. AbitheavyRDSwillnotperformsuchadditionalservicesinanyyear,untilanoticetodosoisreceivedpriorto
Feb1oftheyearinwhichyoudliketheseservicestocommence.
6. ThistimingisIMPOSSIBLEpleaseprovideyourpreliminaryAdded/OmittedlisttoRDSbyFebruary1(which
wouldincludeanyrolloversfromthepreviousyear),

Sent: Friday, December 05, 2014 4:12 PM
To: ALEX WORTH; ALEX WORTH - Manalapan; BERNIE HANEY - NEPTUNE T / SEA GIRT; BILL LAIRD - COLTS
NECK/FARMINGDALE; CHARLES HECK; CHARLES HECK - Middletown; DONNA TAYLOR - ROOSEVELT; DONNA TAYLOR UPPER FREEHOLD; ED MULLANE - BBEACH; ELLEN MARCHETTI - HOLMDEL; ERIC ZENETTI; ERICK AGUIAR; ERICK
AGUIAR - HOLMDEL; GAIL SCAGLION; GREG HUTCHINSON; GREGORY HUTCHINSON - FHaven; JAY BRISCIONE - Shrews
T / LSilver; MARK FITZPATRICK - ENGLISHTOWN; MICHAEL IMBRIACO; MITCH ELIAS; PETER J. BARNETT; RENEE
FROTTON; SCOTT IMBRIACO; SCOTT KINEAVY; TIMOTHY ANFUSO; VICTORIA BUTCHON; VICTORIA BUTCHON;
wfitz122
; WILLIAM FITZPATRICK - NEPTUNE C
Cc: Dan Kelly; Neil Rubenstein; bsherwood@rdsnj.com; Clark, Matt
Subject: Assessment Demonstration Program - 2015 Planning/Budgeting
Importance: High
2014/2015RDSClients:
Wehopethatyouareenjoyingtheholidayseason,andwanttotouchbaseonseveralissuesasthefirstyearofthe
AssessmentDemonstrationProgram(theADP)iscomingtoaclose.Ifyouarereceivingthismessage,themunicipality
(ormunicipalities)inwhichyouserveastheTaxAssessorbeganimplementingtheADPin2014,orisscheduledtodoso
in2015.
Thereareseveralcritical/timesensitiveissueswhichwedliketohighlight,andasalways,pleasefeelfreetocontactus
ifyouhaveanyquestions.Wealsocontinuetoappreciateyoursuggestionsonimprovingourprocess,whichhavebeen
invaluableduringthefirst(andhencebusiest)yearoftheADPimplementation.
Budgeting
23
Asareminder,ifyouwouldlikeRDStoperformanyadditionalservicesforyourmunicipality,beyondthoserelatingto
ourannual20%inspections,theseitemsshouldbebudgetedduringreorganization(orotherapplicable)meetingsatthe
onsetof2015.TheseservicesincludeAdded/OmittedandFarmlandAssessment(Class3B)inspections,additional
propertyphotos,electronicsketchesofClass3orotherpropertiesnotcontainedinyourcurrentMicrosystemsfiles,or
otherspecialprojects.
Whileweperformedtheseservicesformanyclientsduring2014,therewerealsoanumberofclientswhoneededour
assistancewiththeseprojectsbutdidnothavefundsbudgetedforthosepurposes.
Also,ifyouareamongthesmallgroupofmunicipalitiesforwhichADPinspectionswerenotfullycompletedin2014,
pleasebeadvisedthatyour2014and2015inspections(40%oftotallineitems)willbecompletedconcurrentlyduring
2015.Forthisreason,pleaseensurethatyour2014ADPbudgetinghasbeenproperlyrolledoverforthisproject,in
additiontoyour2015funding.
ServiceElections
Inordertoplanmostefficientlyandtocompleteourclientprojectsinatimelymanner,weareimplementingaprocess
whichwehopewillsimplifythecoordinationbetweenRDSandeachmunicipalclient.Thisprocessisalsobasedupon
inputreceivedfromTaxAssessors,aswellasourexperienceduringtheinitialADPimplementation.
PleasenotifyusbyFebruary1,2015ifyourmunicipalityiselectingtohaveRDSperformanyoftheadditionalservices
listedabove(mostnotablyAdded/OmittedandFarmlandAssessmentinspections,additionalphotosand/or
electronicClass3sketches).Followingapositiveelection,RDSwillcontinuetoperformsuchservicesineach
subsequentyearabsentanoticetodiscontinuetheseprojectsbyFeb1ofanygivenyear.Similarly,RDSwillnot
performsuchadditionalservicesinanyyear,untilanoticetodosoisreceivedpriortoFeb1oftheyearinwhichyoud
liketheseservicestocommence.
Added/OmittedInspections
InordertocompletetheseinspectionswellinadvanceofyourowndeadlinefordatasubmissiontoMonmouthCounty,
pleaseprovideyourpreliminaryAdded/OmittedlisttoRDSbyFebruary1(whichwouldincludeanyrolloversfromthe
previousyear),andafinallistbyJune1ofeachyear.IfyourmunicipalityregularlyupdatestheirpermitfileinMODIV,
thiswouldbethedeliverabletoRDS.Ifthepermitfileisnotregularlyupdated,pleaseensurethatthelistprovides
adequatedescriptionsoftheconstruction/improvementprojectsthatourinspectorswillbereviewing,sincenon
specificdescriptions(improvementseg)makeitdifficultforourinspectorstoprovideyouwithqualityinspectiondata.
Also,asmanyofushavediscussedalready,ifamunicipalityelectstohaveRDSperformAdded/Omittedinspections,this
electionwillpertaintoallpropertieswithoutstandingpermits,andwewillnotbeabletoperforminspectionsononly
selectproperties(withtheremainderbeingperformedinternallybytheAssessorsofficeofbyotherthirdparties).
Thankyouforyourattentiontotheseissues,aswestrivetocontinuallyimproveourworkonyourbehalf.Wegenuinely
appreciatetheopportunitytoworkwithyouandlookforwardtodoingsointheyearsahead.
Regards,Mike

24
Tel: 732.276.1057
Fax: 732.276.1056
www.rdsnj.com
25
Clark, Matt
From:
Sent:
To:
Subject:
Clark
Thursday, November 06, 2014 9:03 AM
Neil Rubenstein
RE: Areas in Need of Revision
Iwillhandleit.
From: Neil Rubenstein [mailto:neil@realtyappraisal.net]

Sent: Thursday, November 06, 2014 9:02 AM
To: Clark, Matt
Subject: RE: Areas in Need of Revision
WillBelmarbereviewed?Finewithme..JustcuriousAlex??Erick..(ugh)..You
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

To: Neil Rubenstein
ShesimplydidNOTHINGandInothavingit

To: Clark, Matt
IhaveheardsomegrumblingonourVCSs,etc..But,MarlborohasauniqueVCSforeachneighborhood.
Couldithavebeenanyeasiertoreviewthem?
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203
26

Sent: Wednesday, November 05, 2014 6:45 PM
To: RENEE
Subject: Areas in Need of Revision
Rene
RegardingtheneedtoreviseMarlboros2015PreliminaryTaxList,these40VCSrepresentalmost5,000parcelsandthe
marketevidencesuggeststhatyouarenotrevisingthemtomarketvalue.
MARLBOROVCSREVIEW
BUAC
EANE
MESS
MGD
MWOW
WD18 WITT
CLBN
GB01
MEST
MHNU PADN
WD24 WO24
CLBR
GLNE
MGA1 MHR
PDM
WD27 WO29
CNTE
JUNC
MGAR MLD
RYMN
WDVL WTTO
CONO
LAKN
MGB
MLIN
TRIO
WITE
CWOD MEAD MGC

MM
WD16
WITO
WhenIquicklyviewyourproposedchangesthethoughtisthatby:
1. notchangingsubjectsalestomarket,
2. notchangingVCSbasedonsubjectsales,
3. notchanginginactiveareasbasedongeneralratesand
4. notchangingclass4propertiesto100%marketvalue
youareleavingoffseveralhundredmillionsofdollarsfromthemarketvalueofthetown.WithintheAssessment
DemonstrationProgram,becauseoftheimpactonthecountyequalizationprocessandtheapportionmentofshared
taxlevies,wemuststrivetoreach100%ofmarketvalueforeachtown.Notowncanbepermittedtoclaimthattheyare
at100%andonlyreportsomefractionof100%.Todosowouldshiftthetaxlevytothosetownsthatfollowedthelaw
andreported100%.TheTaxBoardwillnotpermitanytowntoescapeequitabletaxation.
Ifyouneedhelpdonothesitatetorequestit.
MatthewClark
MonmouthCountyTaxAdministrator
27
28
Clark, Matt
From:
Sent:
To:
Subject:

Clark, Matt
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

To: Neil Rubenstein

To: Clark, Matt
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

To: RENEE
Rene
29
MARLBOROVCSREVIEW
BUAC
EANE
MESS
MGD
MWOW
WD18 WITT
CLBN
GB01
MEST
MHNU PADN
WD24 WO24
CLBR
GLNE
MGA1 MHR
PDM
WD27 WO29
CNTE
JUNC
MGAR MLD
RYMN
WDVL WTTO
CONO
LAKN
MGB
MLIN
TRIO
WITE
CWOD MEAD MGC

MM
WD16
WITO
MatthewClark
30
Clark, Matt
From:
Sent:
To:
Subject:

'Clark, Matt'
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

To: Neil Rubenstein

To: Clark, Matt
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

To: RENEE
Rene
31
MARLBOROVCSREVIEW
BUAC
EANE
MESS
MGD
MWOW
WD18 WITT
CLBN
GB01
MEST
MHNU PADN
WD24 WO24
CLBR
GLNE
MGA1 MHR
PDM
WD27 WO29
CNTE
JUNC
MGAR MLD
RYMN
WDVL WTTO
CONO
LAKN
MGB
MLIN
TRIO
WITE
CWOD MEAD MGC

MM
WD16
WITO
MatthewClark
32
Clark, Matt
From:
Sent:
To:
Subject:
Clark, Matt
Neil Rubenstein
Iwillhandleit.

To: Clark, Matt
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

To: Neil Rubenstein

To: Clark, Matt
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203
33

To: RENEE
Rene
MARLBOROVCSREVIEW
BUAC
EANE
MESS
MGD
MWOW
WD18 WITT
CLBN
GB01
MEST
MHNU PADN
WD24 WO24
CLBR
GLNE
MGA1 MHR
PDM
WD27 WO29
CNTE
JUNC
MGAR MLD
RYMN
WDVL WTTO
CONO
LAKN
MGB
MLIN
TRIO
WITE
CWOD MEAD MGC

MM
WD16
WITO
MatthewClark
34
Clark, Matt
From:
Sent:
To:
Subject:
Clark
Neil Rubenstein

To: Clark, Matt
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

To: RENEE
Rene
MARLBOROVCSREVIEW
BUAC
EANE
MESS
MGD
MWOW
WD18 WITT
CLBN
GB01
MEST
MHNU PADN
WD24 WO24
CLBR
GLNE
MGA1 MHR
PDM
WD27 WO29
CNTE
JUNC
MGAR MLD
RYMN
WDVL WTTO
CONO
LAKN
MGB
MLIN
TRIO
WITE
CWOD MEAD MGC

MM
WD16
WITO
35
MatthewClark
36
Clark, Matt
From:
Sent:
To:
Subject:
Clark, Matt
Neil Rubenstein

To: Clark, Matt
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

To: RENEE
Rene
MARLBOROVCSREVIEW
BUAC
EANE
MESS
MGD
MWOW
WD18 WITT
CLBN
GB01
MEST
MHNU PADN
WD24 WO24
CLBR
GLNE
MGA1 MHR
PDM
WD27 WO29
CNTE
JUNC
MGAR MLD
RYMN
WDVL WTTO
CONO
LAKN
MGB
MLIN
TRIO
WITE
CWOD MEAD MGC

MM
WD16
WITO
37
MatthewClark
38
Clark, Matt
From:
Sent:
To:
Subject:

Clark, Matt
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

To: RENEE
Rene
MARLBOROVCSREVIEW
BUAC
EANE
MESS
MGD
MWOW
WD18 WITT
CLBN
GB01
MEST
MHNU PADN
WD24 WO24
CLBR
GLNE
MGA1 MHR
PDM
WD27 WO29
CNTE
JUNC
MGAR MLD
RYMN
WDVL WTTO
CONO
LAKN
MGB
MLIN
TRIO
WITE
CWOD MEAD MGC

MM
WD16
WITO
39

MatthewClark
40
Clark, Matt
From:
Sent:
To:
Subject:

'Clark, Matt'
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

To: RENEE
Rene
MARLBOROVCSREVIEW
BUAC
EANE
MESS
MGD
MWOW
WD18 WITT
CLBN
GB01
MEST
MHNU PADN
WD24 WO24
CLBR
GLNE
MGA1 MHR
PDM
WD27 WO29
CNTE
JUNC
MGAR MLD
RYMN
WDVL WTTO
CONO
LAKN
MGB
MLIN
TRIO
WITE
CWOD MEAD MGC

MM
WD16
WITO
41

MatthewClark
42
Clark, Matt
From:
Sent:
To:
Subject:

Wednesday, October 29, 2014 9:15 AM
Clark, Matt
RE: Assessment Demoinstration Program Year 2
Ivedonehisrecalcalready?Hehasbeencalling/textingthemost
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

Sent: Wednesday, October 29, 2014 9:06 AM
To: Eric Zanetti
Subject: RE: Assessment Demoinstration Program Year 2
Whatexactlyareyoulookingfor?
From: Eric Zanetti [mailto:taxassessor@twp.berkeley.nj.us]

To: Clark, Matt
Matt,
Igoingtoneedafewmoredays,isitpossibletogettillfri?
Thx
e

Sent: Monday, October 20, 2014 8:59 AM
To: jstuartmai
; lincroftathome
; Wayne Pomanowski; cliff@keyportIHOP.com;
byrnet
;TC
Cc: Erick Aguiar; cnplanners@optonline.net; pbarnett44
; jbutow@ci.long-branch.nj.us;
ppatom@comcast.net; Asstx
; benright@springlakeboro.org; wfitzpatrick@townshipofwall.com;
clauver@middletownnj.org; rfrotton@marlboro-nj.gov; jgillooly@irr.com; bhaney@neptunetownship.org;
skineavy@aberdeennj.org; check@middletownnj.org; ghutchinson@twp.howell.nj.us; MImbriaco@twp.freehold.nj.us;
Assessor@tintonfalls.com; george@microsystems-nj.com; emagnani@holmdeltownship-nj.com; emullane@oceantwp.org;
taxassessor@manasquan-nj.com; spezar@twp.brick.nj.us; vbutchon@hamiltonnj.com; dtaylor@uftnj.com;
ahcessr
; Lacey.taxassessor@laceytownship.org; aworth@mtnj.org; kpeel@townshipofwall.com; Eric Zanetti;
eserfass@twp.howell.nj.us; gscaglione@hazlettwp.org; dcrozier@neptunetownship.org; wlaird@ci.long-branch.nj.us;
Schenk, Veronica; joann.huza@aberdeennj.org; emarchetti@holmdeltownship-nj.com; taxa@eatontownnj.com;
jcasagrande@townshipofwall.com; Spracklen, Nicholas
Subject: Assessment Demoinstration Program Year 2
Hello:
43

ToassistthepublicinunderstandingthemanychangesoccurringwithinMonmouthCountys
assessmentfunctionwehavecreatedtheattachedandbelowdocument.Thetextandtablesare
intendedtogiveasummaryofthe2015activity.
Wherepossiblepleasehavetheattacheddocumentpostedonmunicipalwebsitesandmakeit
availableupondemand.
Regards,
MatthewClark
ImportantnoticetoallMonmouthCountytaxpayersconcerningtheir2015propertyassessment.
In2013theAssessmentDemonstrationProgram,(P.L.2013,c.15)wassignedintolaw.Monmouthcountywasoneof
thefirstCountiestoacceptthechallengesofthisnewcostsavingprogram.TheAssessorsofMonmouthCountys53
municipalities,workinginconjunctionwiththeMonmouthCountyBoardofTaxation,willimplementthe2ndyearofthe
programfortheTaxYear2015.WhilethereareseveralcomponentsoftheAssessmentDemonstrationProgram,the
overarchinggoalistoannuallyprovidemoreaccurateassessmentsatareducedcosttothetaxpayer.Threechangesto
beawareof:
CHANGEINVALUATIONCYCLE
Withintheoldmodelofperformingrevaluationsevery10years,propertyvaluationoccurredroughlyevery10years.
WithintheAssessmentDemonstrationProgrampropertyvaluationoccurseveryyear.Asopposedtobeingperformed
byanoutsideentity,thevaluationcomponentoftheannualreassessmentwillbeconductedbythelocalAssessor.
Withintheoldmodel,overtimethedifferencebetweenthestaticassessmentandthecurrentmarketvaluecanbe
significant.Inthiscasewhentherevaluationisimplementedtherearesignificantchangestotheassessment.Inthenew
model,theassessmentsarerevisedannuallysothatthechangesareexpectedtobeverysmall.
CHANGEININSPECTIONCYCLE
Withintheoldmodelofperformingrevaluationsevery10years,propertyinspectionoccurredroughlyevery10years.
WithintheAssessmentDemonstrationProgrampropertyinspectionoccursevery5years.TheAssessorsmassappraisal
modeling,whichemploysadvancedappraisaltechniquesandtechnology,reliesheavilyupontheaccuracyofthedetails
oftheindividualproperties.Theinternalinspectionprocesswillbeperformedbyanoutsidevendor.Theintentionisto
verifytheconditionanddetailsofeachproperty.Tomaketheprogrammorecosteffective,inspectionsof1/5(20%)of
thetownwillbedoneannuallysothat100%ofpropertiesareinspectedevery5years.
CHANGEINAPPEALCALENDAR
Withintheoldmodelofperformingrevaluationsevery10years,assessmentappealstotheCountyTaxBoardhadto
befiledbyApril1storMay1stintheyearofadistrictwiderevaluation.WithintheAssessmentDemonstrationProgram
assessmentappealstotheCountyTaxBoardhavetobefiledonorbeforeJanuary15th.
Taxpayerscanexpecttoreceivetheir2015NotificationofAssessmentPostcardssometimebetweenNovember15th
andDecember1st.WithintheDemonstrationProgramtaxpayersshouldexpectthatinmostcasesthenewtotal
assessmentwillbedifferentthanthepreviousyearsassessment.Howmuchofachangeisdependantontheindividual
propertyandthetownsstatuswithintheimplementationprocess.OncewegettotheTaxYear2018,theAssessorsof
all53townswillbeperformingannualreassessmentswhichrequiretheAssessortoannuallyreview100%ofthe
propertiesandrevisetheassessments,upanddownasappropriate,sothattheassessmentsareequaltothecurrent
marketvalue.
Withintheoldmodelofperformingrevaluationsevery10years,theequalizationoftheaggregatestaticassessments
wastheonlymethodavailabletoaddressannualmarketchangesandprovidefortheequitabledistributionofshared
44
47
Clark, Matt
From:
Sent:
To:
Subject:

Wednesday, October 29, 2014 9:15 AM
'Clark, Matt'
RE: Assessment Demoinstration Program Year 2
Ivedonehisrecalcalready?Hehasbeencalling/textingthemost
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

To: Eric Zanetti
Whatexactlyareyoulookingfor?
From: Eric Zanetti [mailto:taxassessor@twp.berkeley.nj.us]

To: Clark, Matt
Matt,
Igoingtoneedafewmoredays,isitpossibletogettillfri?
Thx
e

Sent: Monday, October 20, 2014 8:59 AM
To: jstuartmai
; lincroftathome
; Wayne Pomanowski; cliff@keyportIHOP.com;
byrnet
;TC
Cc: Erick Aguiar; cnplanners@optonline.net; pbarnett44
; jbutow@ci.long-branch.nj.us;
ppatom@comcast.net; Asstx@AOL.com; benright@springlakeboro.org; wfitzpatrick@townshipofwall.com;
clauver@middletownnj.org; rfrotton@marlboro-nj.gov; jgillooly@irr.com; bhaney@neptunetownship.org;
skineavy@aberdeennj.org; check@middletownnj.org; ghutchinson@twp.howell.nj.us; MImbriaco@twp.freehold.nj.us;
Assessor@tintonfalls.com; george@microsystems-nj.com; emagnani@holmdeltownship-nj.com; emullane@oceantwp.org;
taxassessor@manasquan-nj.com; spezar@twp.brick.nj.us; vbutchon@hamiltonnj.com; dtaylor@uftnj.com;
ahcessr
; Lacey.taxassessor@laceytownship.org; aworth@mtnj.org; kpeel@townshipofwall.com; Eric Zanetti;
Schenk, Veronica; joann.huza@aberdeennj.org; emarchetti@holmdeltownship-nj.com; taxa@eatontownnj.com;
jcasagrande@townshipofwall.com; Spracklen, Nicholas
Subject: Assessment Demoinstration Program Year 2
Hello:
48

ToassistthepublicinunderstandingthemanychangesoccurringwithinMonmouthCountys
assessmentfunctionwehavecreatedtheattachedandbelowdocument.Thetextandtablesare
intendedtogiveasummaryofthe2015activity.
Wherepossiblepleasehavetheattacheddocumentpostedonmunicipalwebsitesandmakeit
availableupondemand.
Regards,
MatthewClark
ImportantnoticetoallMonmouthCountytaxpayersconcerningtheir2015propertyassessment.
In2013theAssessmentDemonstrationProgram,(P.L.2013,c.15)wassignedintolaw.Monmouthcountywasoneof
thefirstCountiestoacceptthechallengesofthisnewcostsavingprogram.TheAssessorsofMonmouthCountys53
municipalities,workinginconjunctionwiththeMonmouthCountyBoardofTaxation,willimplementthe2ndyearofthe
programfortheTaxYear2015.WhilethereareseveralcomponentsoftheAssessmentDemonstrationProgram,the
overarchinggoalistoannuallyprovidemoreaccurateassessmentsatareducedcosttothetaxpayer.Threechangesto
beawareof:
CHANGEINVALUATIONCYCLE
Withintheoldmodelofperformingrevaluationsevery10years,propertyvaluationoccurredroughlyevery10years.
WithintheAssessmentDemonstrationProgrampropertyvaluationoccurseveryyear.Asopposedtobeingperformed
byanoutsideentity,thevaluationcomponentoftheannualreassessmentwillbeconductedbythelocalAssessor.
Withintheoldmodel,overtimethedifferencebetweenthestaticassessmentandthecurrentmarketvaluecanbe
significant.Inthiscasewhentherevaluationisimplementedtherearesignificantchangestotheassessment.Inthenew
model,theassessmentsarerevisedannuallysothatthechangesareexpectedtobeverysmall.
CHANGEININSPECTIONCYCLE
Withintheoldmodelofperformingrevaluationsevery10years,propertyinspectionoccurredroughlyevery10years.
WithintheAssessmentDemonstrationProgrampropertyinspectionoccursevery5years.TheAssessorsmassappraisal
modeling,whichemploysadvancedappraisaltechniquesandtechnology,reliesheavilyupontheaccuracyofthedetails
oftheindividualproperties.Theinternalinspectionprocesswillbeperformedbyanoutsidevendor.Theintentionisto
verifytheconditionanddetailsofeachproperty.Tomaketheprogrammorecosteffective,inspectionsof1/5(20%)of
thetownwillbedoneannuallysothat100%ofpropertiesareinspectedevery5years.
CHANGEINAPPEALCALENDAR
Withintheoldmodelofperformingrevaluationsevery10years,assessmentappealstotheCountyTaxBoardhadto
befiledbyApril1storMay1stintheyearofadistrictwiderevaluation.WithintheAssessmentDemonstrationProgram
assessmentappealstotheCountyTaxBoardhavetobefiledonorbeforeJanuary15th.
Taxpayerscanexpecttoreceivetheir2015NotificationofAssessmentPostcardssometimebetweenNovember15th
andDecember1st.WithintheDemonstrationProgramtaxpayersshouldexpectthatinmostcasesthenewtotal
assessmentwillbedifferentthanthepreviousyearsassessment.Howmuchofachangeisdependantontheindividual
propertyandthetownsstatuswithintheimplementationprocess.OncewegettotheTaxYear2018,theAssessorsof
all53townswillbeperformingannualreassessmentswhichrequiretheAssessortoannuallyreview100%ofthe
propertiesandrevisetheassessments,upanddownasappropriate,sothattheassessmentsareequaltothecurrent
marketvalue.
Withintheoldmodelofperformingrevaluationsevery10years,theequalizationoftheaggregatestaticassessments
wastheonlymethodavailabletoaddressannualmarketchangesandprovidefortheequitabledistributionofshared
49
52
Clark, Matt
From:
Sent:
To:
Subject:
Clark
Monday, October 27, 2014 5:34 PM
Neil Rubenstein
FW: Annual Reassessment
From: Scott Pezarras [mailto:spezar@twp.brick.nj.us]

Sent: Monday, October 27, 2014 5:31 PM
To: Imbriaco, Michael; Clark, Matt; George Lockwood; Scott Imbriaco; Erick Aguiar; cnplanners@optonline.net;
pbarnett44
jbutow@ci.long-branch.nj.us; ppatom@comcast.net; Asstx
;
benright@springlakeboro.org; wfitzpatrick@townshipofwall.com; clauver@middletownnj.org; rfrotton@marlboro-nj.gov;
jgillooly@irr.com; bhaney@neptunetownship.org; skineavy@aberdeennj.org; check@middletownnj.org;
ghutchinson@twp.howell.nj.us; emagnani@holmdeltownship-nj.com; emullane@oceantwp.org; taxassessor@manasquannj.com; vbutchon@hamiltonnj.com; dtaylor@uftnj.com; ahcessr
; Lacey.taxassessor@laceytownship.org;
aworth@mtnj.org; kpeel@townshipofwall.com; taxassessor@twp.berkeley.nj.us; eserfass@twp.howell.nj.us;
gscaglione@hazlettwp.org; dcrozier@neptunetownship.org; wlaird@ci.long-branch.nj.us; Schenk, Veronica;
byrnet
; lincroftathome@
; tconsidine
; jstuartmai
;
taxcompomanowski
t; cliff@keyportIHOP.com; joann.huza@aberdeennj.org; emarchetti@holmdeltownshipnj.com; taxa@eatontownnj.com; jcasagrande@townshipofwall.com; Delre, Michael; jbriscione@themeersgroup.com
Subject: RE: Annual Reassessment
Alreadyaheadofyou,IamleavingontheElectionDay.
Scott
From: Imbriaco, Michael [mailto:MImbriaco@twp.freehold.nj.us]

To: Clark, Matt; George Lockwood; Scott Imbriaco; Erick Aguiar; cnplanners@optonline.net; pbarnett44
;
; benright@springlakeboro.org;
wfitzpatrick@townshipofwall.com; clauver@middletownnj.org; rfrotton@marlboro-nj.gov; jgillooly@irr.com;
bhaney@neptunetownship.org; skineavy@aberdeennj.org; check@middletownnj.org; ghutchinson@twp.howell.nj.us;
emagnani@holmdeltownship-nj.com; emullane@oceantwp.org; taxassessor@manasquan-nj.com; Scott Pezarras;
vbutchon@hamiltonnj.com; dtaylor@uftnj.com; ahcessr
byrnet
; lincroftathome
; tconsidine
; jstuartmai
taxcompomanowski@netscape.net; cliff@keyportIHOP.com; joann.huza@aberdeennj.org; emarchetti@holmdeltownshipnj.com; taxa@eatontownnj.com; jcasagrande@townshipofwall.com; Delre, Michael; jbriscione@themeersgroup.com
Isanyoneelsereadyforavacation?!?
Mike Imbriaco, CTA

Assessor
Freehold Township
(732) 294-2041 (P)
(732) 294-2045 (F)
mimbriaco@twp.freehold.nj.us
53

Sent: Friday, October 24, 2014 3:20 PM
To: Imbriaco, Michael; George Lockwood; Scott Imbriaco; Erick Aguiar; cnplanners@optonline.net;
pbarnett44
; jbutow@ci.long-branch.nj.us; ppatom@comcast.net; Asstx
;
ghutchinson@twp.howell.nj.us; emagnani@holmdeltownship-nj.com; emullane@oceantwp.org; taxassessor@manasquannj.com; spezar@twp.brick.nj.us; vbutchon@hamiltonnj.com; dtaylor@uftnj.com; ahcessr
;
Lacey.taxassessor@laceytownship.org; aworth@mtnj.org; kpeel@townshipofwall.com; taxassessor@twp.berkeley.nj.us;
Schenk, Veronica; byrnet
; lincroftathome@
; tconsidine
; jstuartmai
t;
taxcompomanowski
; cliff@keyportIHOP.com; joann.huza@aberdeennj.org; emarchetti@holmdeltownshipnj.com; taxa@eatontownnj.com; jcasagrande@townshipofwall.com; Delre, Michael; jbriscione@themeersgroup.com
DearMonmouthCountyAssessors:
Whiletherehasbeenanunprecedentedamountofworkperformedtogetushere,November1,2014representsthe
beginningofYear2ofMonmouthCountysimplementationoftheAssessmentDemonstrationProgram.For2015
Monmouthhasthefollowingactivity:
28townswheretheAssessorisperformingreassessmentstomarketvalue
11townsimplementingRevaluations
14townswheretheAssessorisperformingReassessmenttothe10/1/2014DirectorsRatio(82016revals,6
2017revals)
Revaluationsaside,theAssessors2015activityissummarizedbythereviewof100%ofpropertiesandrevision,both
upanddowninaccordancewithmarketvaluedata,toeithertheOctober1,2014DirectorsRatioorcurrentmarket
value.
Wehavediscussedtheideaofchangingassessmentsbasedonthefollowing:
1. Subjectpropertybasedonrecentsale
2. Neighborhoodpropertiesbasedonsaleswithintheneighborhood
3. Neighborhoodpropertiesbasedonsaleswithinsimilarneighborhoods(adjustedforcomparability)
4. Otherpropertiesbasedongeneralmarketindicators.
Wehavediscussedtheexpectedpercentageofpropertieswithrevisedassessmentsbasedonourseveralscenariosand
weconcludedthatmostifnotallpropertiesthatfollownormalmarketconditionsshouldchangeannually.
Assessorrevisingtoratio(futureRevaluationpending)
Assessorrevisingto100%MVin2015whentownwasrevisedtoRatioin2014
Assessorrevisingto100%MVin2015whentownwasrevisedto100%MVin2014
AssessorimplementingRevaluationto100%MV
Wehavediscussedandcollectedthedocumentsoutliningtheexpectationsanddeliverablesforeachofthevarious
implementationscenarios:
Revaluationshavesubmittedrevaluationcontractsandsupportingprogressreports
Reassessmentsto100%ofMVhavesubmittedanApplicationForReassessment(FormAFR)
ReassessmentstotheRatiohavesubmittedtheYearTwoImplementationRequirements
WehavecreatedthebeginningsoftheADPHandbookforAnnualReassessmentsandtheTaxBoardPortaltechnology
thatwillfacilitateuniformityandassessmentaccuracy.
Thetimeforthesubmissionofthe2015PreliminaryTaxListdrawsnear.Accordingly,unlessanexceptionhasbeen
providedinwriting,wemustallfollowthefollowingschedule:
54
RevaluationAssessmentNoticeMailed(Reval
TownsOnly)
NotpriortoNovember10
PTY
Nov1PTY
OnorbeforeFebruary1
Nov15PTY
NotlaterthanDecember10
NotlaterthanNovember
30
OnorbeforeFebruary1
OnorbeforeDecember1
TaxAppealsFiled
1Apr
15Jan
AppealJudgmentsMailed
30Jun
30Apr
TaxListFiledbyAssessor
10Jan
5May
TownAdoptsBudget
31Mar
15May
TaxListFinalizedByTaxBoard(Equalization)
10Mar
25May
PostcardsMailed(Allnonrevaltowns)
TaxpayerReviewHearingscompleted(Reval
TownsOnly)
PostcardsMailed(RevalTownsOnly,includesall
hearingrevisions)
57
Clark, Matt
From:
Sent:
To:
Subject:
Clark, Matt
Monday, October 27, 2014 5:34 PM
Neil Rubenstein
FW: Annual Reassessment
From: Scott Pezarras [mailto:spezar@twp.brick.nj.us]

To: Imbriaco, Michael; Clark, Matt; George Lockwood; Scott Imbriaco; Erick Aguiar; cnplanners@optonline.net;
pbarnett44
;
ghutchinson@twp.howell.nj.us; emagnani@holmdeltownship-nj.com; emullane@oceantwp.org; taxassessor@manasquannj.com; vbutchon@hamiltonnj.com; dtaylor@uftnj.com; ahcessr
byrnet
; lincroftathome
; tconsidine
; jstuartmai
;
taxcompomanowski
Alreadyaheadofyou,IamleavingontheElectionDay.
Scott
From: Imbriaco, Michael [mailto:MImbriaco@twp.freehold.nj.us]

To: Clark, Matt; George Lockwood; Scott Imbriaco; Erick Aguiar; cnplanners@optonline.net; pbarnett44
;
; benright@springlakeboro.org;
wfitzpatrick@townshipofwall.com; clauver@middletownnj.org; rfrotton@marlboro-nj.gov; jgillooly@irr.com;
bhaney@neptunetownship.org; skineavy@aberdeennj.org; check@middletownnj.org; ghutchinson@twp.howell.nj.us;
emagnani@holmdeltownship-nj.com; emullane@oceantwp.org; taxassessor@manasquan-nj.com; Scott Pezarras;
vbutchon@hamiltonnj.com; dtaylor@uftnj.com; ahcessr
byrnet
; lincroftathome
; tconsidine
; jstuartmai
;
taxcompomanowski
Isanyoneelsereadyforavacation?!?
Mike Imbriaco, CTA

Assessor
Freehold Township
(732) 294-2041 (P)
(732) 294-2045 (F)
mimbriaco@twp.freehold.nj.us
58

Sent: Friday, October 24, 2014 3:20 PM
To: Imbriaco, Michael; George Lockwood; Scott Imbriaco; Erick Aguiar; cnplanners@optonline.net;
pbarnett44
;
ghutchinson@twp.howell.nj.us; emagnani@holmdeltownship-nj.com; emullane@oceantwp.org; taxassessor@manasquannj.com; spezar@twp.brick.nj.us; vbutchon@hamiltonnj.com; dtaylor@uftnj.com; ahcessr
;
Lacey.taxassessor@laceytownship.org; aworth@mtnj.org; kpeel@townshipofwall.com; taxassessor@twp.berkeley.nj.us;
Schenk, Veronica; byrnet
; lincroftathome
; tconsidine
; jstuartmai
;
taxcompomanowski
Whiletherehasbeenanunprecedentedamountofworkperformedtogetushere,November1,2014representsthe
beginningofYear2ofMonmouthCountysimplementationoftheAssessmentDemonstrationProgram.For2015
Monmouthhasthefollowingactivity:
28townswheretheAssessorisperformingreassessmentstomarketvalue
11townsimplementingRevaluations
14townswheretheAssessorisperformingReassessmenttothe10/1/2014DirectorsRatio(82016revals,6
2017revals)
Revaluationsaside,theAssessors2015activityissummarizedbythereviewof100%ofpropertiesandrevision,both
upanddowninaccordancewithmarketvaluedata,toeithertheOctober1,2014DirectorsRatioorcurrentmarket
value.
Wehavediscussedtheideaofchangingassessmentsbasedonthefollowing:
1. Subjectpropertybasedonrecentsale
2. Neighborhoodpropertiesbasedonsaleswithintheneighborhood
3. Neighborhoodpropertiesbasedonsaleswithinsimilarneighborhoods(adjustedforcomparability)
4. Otherpropertiesbasedongeneralmarketindicators.
Wehavediscussedtheexpectedpercentageofpropertieswithrevisedassessmentsbasedonourseveralscenariosand
weconcludedthatmostifnotallpropertiesthatfollownormalmarketconditionsshouldchangeannually.
Assessorrevisingtoratio(futureRevaluationpending)
Assessorrevisingto100%MVin2015whentownwasrevisedtoRatioin2014
Assessorrevisingto100%MVin2015whentownwasrevisedto100%MVin2014
AssessorimplementingRevaluationto100%MV
Wehavediscussedandcollectedthedocumentsoutliningtheexpectationsanddeliverablesforeachofthevarious
implementationscenarios:
Revaluationshavesubmittedrevaluationcontractsandsupportingprogressreports
Reassessmentsto100%ofMVhavesubmittedanApplicationForReassessment(FormAFR)
ReassessmentstotheRatiohavesubmittedtheYearTwoImplementationRequirements
WehavecreatedthebeginningsoftheADPHandbookforAnnualReassessmentsandtheTaxBoardPortaltechnology
thatwillfacilitateuniformityandassessmentaccuracy.
Thetimeforthesubmissionofthe2015PreliminaryTaxListdrawsnear.Accordingly,unlessanexceptionhasbeen
providedinwriting,wemustallfollowthefollowingschedule:
59
RevaluationAssessmentNoticeMailed(Reval
TownsOnly)
NotpriortoNovember10
PTY
Nov1PTY
OnorbeforeFebruary1
Nov15PTY
NotlaterthanDecember10
NotlaterthanNovember
30
OnorbeforeFebruary1
OnorbeforeDecember1
TaxAppealsFiled
1Apr
15Jan
30Jun
30Apr
10Jan
5May
TownAdoptsBudget
31Mar
15May
TaxListFinalizedByTaxBoard(Equalization)
10Mar
25May
TaxpayerReviewHearingscompleted(Reval
TownsOnly)
PostcardsMailed(RevalTownsOnly,includesall
hearingrevisions)
62
Clark, Matt
From:
Sent:
To:
Subject:
Clark
Tuesday, October 21, 2014 4:10 PM
Neil Rubenstein
RE: Union Beach
Meaningwhat?ThathewantedyoutowaitandgivehimtimetoattempttoinfluencetheBoard?
Dontsweatit,hewillwin.

Sent: Tuesday, October 21, 2014 12:28 PM
To: Clark, Matt
Subject: FW: Union Beach
Hewaits6daystosendthis?
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203
From: Paul Smith Jr. [mailto:paul.smith@iff.com]

Sent: Tuesday, October 21, 2014 11:31 AM
To: Neil Rubenstein
Cc: 'George Lockwood'
Subject: RE: Union Beach
Iknowitistoolate,youcouldhavegivenmeachancetochangethedate.

Sent: Wednesday, October 15, 2014 3:41 PM
To: Paul Smith Jr.
MayorSmith,
IdiscussedtheTownsrequesttopostponethenotificationmailinguntilNovember5thwithMatthewClark,the
MonmouthCountyTaxAdministrator.
Belowishisresponse.
Ifthereisanythingelseyouwouldliketodiscuss,pleasedonthesitatetocontactme.
Neil
NeilRubenstein
63
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

To: Neil Rubenstein
Subject: Union Beach
Mr.Rubenstein:
IaminreceiptofyourinquiryregardingtheAssessmentDemonstrationProgramandthemunicipalitiesresponsibilityto
mailrevaluationassessmentnoticesbyNovember1stofthepretaxyear.Whilethecalendaroftheoldassessment
modelrequiredthemailingofrevaluationassessmentnoticesafterNovember9th,theAssessmentDemonstration
calendarspecificallyrequiresthemailingofsuchonNovember1st.WhiletheTaxBoardhastheauthoritytoauthorizean
extensiontothisdate,basedontheprogressreportssubmittedtotheTaxBoardthatareapublicrecord,thereis
nothingbeforetheBoardatthistimethatwouldwarrantanextensionofthestatutorydeliverydate.
Pleasereviewthecalendarchangesbelowandcontactmeimmediatelyifthereisareasonwhyyoucannotadhereto
thedatesasoutlinedintheAssessmentDemonstrationlaw(P.L.2013,Ch.15).
Regards,
ASSESSMENTDEMONSTRATIONPROGRAM
ASSESSMENTFUNCTION
CURRENTDATE
NEWDATE
AssessingDate
October1PTY
October1PTY
November1PTY
1weekpriorto
November1st
Nov1PTY
RevaluationAssessmentNoticeMailed
(RevalTownsOnly)
Notpriorto
November10PTY
Nov1PTY
OnorbeforeFebruary
1
Nov15PTY
TaxpayerReviewHearingscompleted
(RevalTownsOnly)
Notlaterthan
December10
Notlaterthan
November30
PostcardsMailed(RevalTownsOnly,
includesallhearingrevisions)
OnorbeforeFebruary
1
Onorbefore
December1
TaxAppealsFiled
1Apr
15Jan
30Jun
30Apr
RevaluationCompletion
PreliminaryAssessmentsCertifiedto
CountyBoard(Alltowns)PostallPRCand
MODIVtoCountyWebsite
64
10Jan
5May
TownAdoptsBudget
31Mar
15May
TaxListFinalizedByTax
Board(Equalization)
10Mar
25May
This communication contains information of International Flavors & Fragrances (IFF) and/or its affiliates that may be confidential, proprietary, copyrighted and/or
legally privileged, and is intended only for the addressee. Any copying, dissemination or other use of this information by anyone other than the intended recipient is
prohibited. If you have received this communication in error, please contact the sender and delete it from your system.
65
Clark, Matt
From:
Sent:
To:
Subject:
Clark, Matt
Neil Rubenstein
RE: Union Beach
Meaningwhat?ThathewantedyoutowaitandgivehimtimetoattempttoinfluencetheBoard?
Dontsweatit,hewillwin.

Sent: Tuesday, October 21, 2014 12:28 PM
To: Clark, Matt
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

To: Neil Rubenstein

To: Paul Smith Jr.
MayorSmith,
Belowishisresponse.
Neil
NeilRubenstein
66
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

To: Neil Rubenstein
Mr.Rubenstein:
Regards,
ASSESSMENTFUNCTION
CURRENTDATE
NEWDATE
AssessingDate
October1PTY
October1PTY
November1PTY
1weekpriorto
November1st
Nov1PTY
(RevalTownsOnly)
Notpriorto
November10PTY
Nov1PTY
OnorbeforeFebruary
1
Nov15PTY
(RevalTownsOnly)
Notlaterthan
December10
Notlaterthan
November30
OnorbeforeFebruary
1
Onorbefore
December1
TaxAppealsFiled
1Apr
15Jan
30Jun
30Apr
67
10Jan
5May
TownAdoptsBudget
31Mar
15May
Board(Equalization)
10Mar
25May
68
Clark, Matt
From:
Sent:
To:
Subject:

Clark, Matt
FW: Union Beach
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

To: Neil Rubenstein

To: Paul Smith Jr.
MayorSmith,
Belowishisresponse.
Neil
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

69
To: Neil Rubenstein

Mr.Rubenstein:
Regards,
ASSESSMENTFUNCTION
CURRENTDATE
NEWDATE
AssessingDate
October1PTY
October1PTY
November1PTY
1weekpriorto
November1st
Nov1PTY
(RevalTownsOnly)
Notpriorto
November10PTY
Nov1PTY
OnorbeforeFebruary
1
Nov15PTY
(RevalTownsOnly)
Notlaterthan
December10
Notlaterthan
November30
OnorbeforeFebruary
1
Onorbefore
December1
TaxAppealsFiled
1Apr
15Jan
30Jun
30Apr
10Jan
5May
TownAdoptsBudget
31Mar
15May
Board(Equalization)
10Mar
25May
70
71
Clark, Matt
From:
Sent:
To:
Subject:

'Clark, Matt'
FW: Union Beach
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

To: Neil Rubenstein

To: Paul Smith Jr.
MayorSmith,
Belowishisresponse.
Neil
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

72
To: Neil Rubenstein

Mr.Rubenstein:
Regards,
ASSESSMENTFUNCTION
CURRENTDATE
NEWDATE
AssessingDate
October1PTY
October1PTY
November1PTY
1weekpriorto
November1st
Nov1PTY
(RevalTownsOnly)
Notpriorto
November10PTY
Nov1PTY
OnorbeforeFebruary
1
Nov15PTY
(RevalTownsOnly)
Notlaterthan
December10
Notlaterthan
November30
OnorbeforeFebruary
1
Onorbefore
December1
TaxAppealsFiled
1Apr
15Jan
30Jun
30Apr
10Jan
5May
TownAdoptsBudget
31Mar
15May
Board(Equalization)
10Mar
25May
73
74
Clark, Matt
From:
Sent:
To:
Subject:
Clark
Wednesday, October 15, 2014 3:20 PM
Neil Rubenstein
Union Beach
Mr.Rubenstein:
Regards,
ASSESSMENTFUNCTION
CURRENTDATE
NEWDATE
AssessingDate
October1PTY
October1PTY
November1PTY
1weekpriorto
November1st
Nov1PTY
(RevalTownsOnly)
Notpriorto
November10PTY
Nov1PTY
OnorbeforeFebruary
1
Nov15PTY
(RevalTownsOnly)
Notlaterthan
December10
Notlaterthan
November30
OnorbeforeFebruary
1
Onorbefore
December1
TaxAppealsFiled
1Apr
15Jan
30Jun
30Apr
75
10Jan
5May
TownAdoptsBudget
31Mar
15May
Board(Equalization)
10Mar
25May
76
Clark, Matt
From:
Sent:
To:
Subject:
Clark, Matt
Neil Rubenstein
Union Beach
Mr.Rubenstein:
Regards,
ASSESSMENTFUNCTION
CURRENTDATE
NEWDATE
AssessingDate
October1PTY
October1PTY
November1PTY
1weekpriorto
November1st
Nov1PTY
(RevalTownsOnly)
Notpriorto
November10PTY
Nov1PTY
OnorbeforeFebruary
1
Nov15PTY
(RevalTownsOnly)
Notlaterthan
December10
Notlaterthan
November30
OnorbeforeFebruary
1
Onorbefore
December1
TaxAppealsFiled
1Apr
15Jan
30Jun
30Apr
77
10Jan
5May
TownAdoptsBudget
31Mar
15May
Board(Equalization)
10Mar
25May
78
Clark, Matt
From:
Sent:
To:
Cc:
Subject:
Michael Panter <mpanter@rdsnj.com>

Tuesday, September 30, 2014 6:19 PM
'Lanna, Jessica'; 'Neil Rubenstein'
Clark, Matt; 'Vrancik, Michael'
RE: Monmouth AFRS
HiJessica,
Thankyouforyourmessage.WewillgetsomeonescanningtheResolutionsandsendyoucopiesbyweeksend.Itmay
takeafewdayssincesomeofthemmayhavetobeobtainedonlineintheminutesofthemunicipalities.
Regards,Mike

Tel: 732.276.1057
Fax: 732.276.1056
www.rdsnj.com
From: Lanna, Jessica [mailto:Jessica.Lanna@treas.nj.gov]

Sent: Tuesday, September 30, 2014 10:41 AM
To: Michael Panter; 'Neil Rubenstein'
Cc: Matt.Clark@co.monmouth.nj.us; Vrancik, Michael
Subject: RE: Monmouth AFRS
HiMike,
Woulditbepossibleforyoutosendmetheresolutionsforthetownsthatdidntdatethecontract?Imgoingtotryto
pushitthroughwiththeresolutionsinsteadoftryingtogetthetowntofillinthedate.WithregardstoDeal,Iwilltry
andreachouttothemandrequesttheirresolutiondirectly.
Jessica Lanna, CTA

Supervising Field Representative
Revaluations/Reassessments and Assessor Compliance
State of New Jersey
Division of Taxation
PO Box 251
Trenton, NJ 08695-0251
(609) 943-4399
Jessica.lanna@treas.nj.gov

Sent: Wednesday, September 24, 2014 3:25 PM
To: 'Neil Rubenstein'; Lanna, Jessica
Cc: Matt.Clark@co.monmouth.nj.us
79

HelloJessica,
Thankyouforyourfollowupmessage.IhaveprovidedadditionaldetailsbelowinRED,andpleaseletmeknowifyou
requireanyfurther.
Regards,Mike

Tel: 732.276.1057
Fax: 732.276.1056
www.rdsnj.com

Sent: Tuesday, September 23, 2014 2:08 PM
To: 'Michael Panter'
Subject: FW: Monmouth AFRS

To: mclark@co.monmouth.nj.us; neil@realtyappraisal.net
Cc: Miller, Judy; Vrancik, Michael
Subject: Monmouth AFRS
IreceivedthecontractsforthereassessmentsfromMichaelPanterlastweek.Herearesomeoftheissuesthatneedto
beresolved
AFR(NoContractAttached)
MillstoneMillstoneistheonlymunicipalityimplementingin2014thatdidnotissueanRFP.
Spring Lake Heights SLH recently completed their RFP process, and our firm is waiting for an executed
contract.Iwillforwardittoyouuponreceipt,andtheyhavetoldustoexpectitinthenearterm.
Contract(NoAFR)
Bradley Beach I may have caused some confusion re: Bradley Beach. This is the only contract I forwarded
whichdoesnotapplyto2014.Theyarecurrentlyconductingarevaluation,whichwillbeeffectivefor2015,and
willbeimplementingtheAssessmentDemonstrationProgram(ADP)in2015aswell.Sincetheyhavealready
completedtheirRFPprocessundertheADPaswell(andexecutedacontract),Iforwardedthiswiththegroupof
2014implementingmunicipalities.
ContractNotDated
Ourfirmsigns(butdoesnotdate)thecontractscontainedinourbidpackages,sinceatthattimeweareunawareifwell
be selected as a vendor, and when the municipality will execute a contract if we are chosen. It appears that these
towns returned signed copies but did not date the contract, so I am including the effective dates below, which
correspondtothedatesoftheirResolutions.Ihopethisishelpful.
AvonByTheSea(10/28/2013)
80
DealBidsweredue10/14/2013andwereceivedanexecutedcontractinNovember,2013.Unfortunatelywe
didnotreceiveacopyoftheirresolutions(andtheyarenotarchivedonline)soitmightbebesttocontactDeal
directly.
FairHaven(11/25/2013)
FreeholdTwp(11/12/2013)
Highlands(12/4/2013)
Holmdel(1/6/2014)
LittleSilver(11/18/2013)
Rumson(3/11/2014)
I will do my best to keep you informed regarding the other AFRs. Please rectify these issues at your earliest
convenience.Thanksasalways!
Jessica Lanna, CTA

State of New Jersey
PO Box 251
(609) 943-4399
81
Clark, Matt
From:
Sent:
To:
Cc:
Subject:

'Lanna, Jessica'; 'Neil Rubenstein'
Matt.Clark@co.monmouth.nj.us; 'Vrancik, Michael'
RE: Monmouth AFRS
HiJessica,
Thankyouforyourmessage.WewillgetsomeonescanningtheResolutionsandsendyoucopiesbyweeksend.Itmay
takeafewdayssincesomeofthemmayhavetobeobtainedonlineintheminutesofthemunicipalities.
Regards,Mike

Tel: 732.276.1057
Fax: 732.276.1056
www.rdsnj.com

Sent: Tuesday, September 30, 2014 10:41 AM
To: Michael Panter; 'Neil Rubenstein'
Cc: Matt.Clark@co.monmouth.nj.us; Vrancik, Michael
HiMike,
Jessica Lanna, CTA

State of New Jersey
PO Box 251
(609) 943-4399

82

HelloJessica,
requireanyfurther.
Regards,Mike

Tel: 732.276.1057
Fax: 732.276.1056
www.rdsnj.com


beresolved
Contract(NoAFR)
ContractNotDated
83
directly.
Holmdel(1/6/2014)
Rumson(3/11/2014)
Jessica Lanna, CTA

State of New Jersey
PO Box 251
(609) 943-4399
84
Clark, Matt
From:
Sent:
To:
Cc:
Subject:
Lanna, Jessica <Jessica.Lanna@treas.nj.gov>

Tuesday, September 30, 2014 10:41 AM
Michael Panter; 'Neil Rubenstein'
Clark, Matt; Vrancik, Michael
RE: Monmouth AFRS
HiMike,
Jessica Lanna, CTA

State of New Jersey
PO Box 251
(609) 943-4399

HelloJessica,
requireanyfurther.
Regards,Mike

Tel: 732.276.1057
Fax: 732.276.1056
www.rdsnj.com

85

beresolved
Contract(NoAFR)
ContractNotDated
directly.
Holmdel(1/6/2014)
Rumson(3/11/2014)
Jessica Lanna, CTA

State of New Jersey
PO Box 251
(609) 943-4399
86
Clark, Matt
From:
Sent:
To:
Cc:
Subject:
Lanna, Jessica <Jessica.Lanna@treas.nj.gov>

Wednesday, September 24, 2014 3:31 PM
Michael Panter; 'Neil Rubenstein'
Clark, Matt
RE: Monmouth AFRS
ThanksMike,
Imrunningthisbymanagement.Willgetbacktoyouassoonaspossible.Thanksagain!
Jessica Lanna, CTA

State of New Jersey
PO Box 251
(609) 943-4399

HelloJessica,
requireanyfurther.
Regards,Mike

Tel: 732.276.1057
Fax: 732.276.1056
www.rdsnj.com


87

beresolved
Contract(NoAFR)
ContractNotDated
directly.
Holmdel(1/6/2014)
Rumson(3/11/2014)
Jessica Lanna, CTA

State of New Jersey
PO Box 251
(609) 943-4399
88
Clark, Matt
From:
Sent:
To:
Cc:
Subject:

'Neil Rubenstein'; Jessica.Lanna@treas.nj.gov
Clark, Matt
RE: Monmouth AFRS
HelloJessica,
requireanyfurther.
Regards,Mike

Tel: 732.276.1057
Fax: 732.276.1056
www.rdsnj.com


beresolved
Contract(NoAFR)
89
ContractNotDated
directly.
Holmdel(1/6/2014)
Rumson(3/11/2014)
Jessica Lanna, CTA

State of New Jersey
PO Box 251
(609) 943-4399
90
Clark, Matt
From:
Sent:
To:
Cc:
Subject:

'Neil Rubenstein'; Jessica.Lanna@treas.nj.gov
Matt.Clark@co.monmouth.nj.us
RE: Monmouth AFRS
HelloJessica,
requireanyfurther.
Regards,Mike

Tel: 732.276.1057
Fax: 732.276.1056
www.rdsnj.com


beresolved
Contract(NoAFR)
91
ContractNotDated
directly.
Holmdel(1/6/2014)
Rumson(3/11/2014)
Jessica Lanna, CTA

State of New Jersey
PO Box 251
(609) 943-4399
92
Clark, Matt
From:
Sent:
To:
Subject:

Clark, Matt
RE: NJ Appraisal Manual Commercial Costs
Iuseboth..SometownsinsistonM&S..ItisawfulNotintegrated,nowaytodomultiplebldgsononeblk/lotand
muchslower..Also,theannualrenewalisaround1,200peryearperlicense
TheanswertoyourquestiontoGeorgeisALL(ifIdidthereval)IhaventusedM&SinMonmouthever
Attheendoftheday,ItdoesntmatterwhatcostingprogramisusedaslongasaBankisat350/sqfttotal,Officebldgis
etcetc..
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

To: Neil Rubenstein
Subject: FW: NJ Appraisal Manual Commercial Costs
Importance: High
From: Clark, Matt

To: george@microsystems-nj.com
Importance: High
G
BeforeIsentthistotheindividualAssessorsIthoughtIwouldaskyou?Anyideaofhowmanyofour53arecurrently
usingtheCommercialcostsintheNJAppraisalmanual?
Mythoughtistogivethecurrent2014answerandaddthat,aspartoftheannualreassessmentsand20%annualdata
collectionwithintheAssessmentDemonstrationProgram,Monmouthintendstocollectdetaileddata,including
sketches,andbuildanintegratedcommercialcostingsystemthatleveragestheNJCommercialmanualdataand
reconcilestheotherapproachestodata.
From: Scott, Robert [mailto:Robert.Scott@treas.nj.gov]

To: ATLANTIC; BERGEN; BURLINGTON; CAMDEN; CAPE MAY; CUMBERLAND; ESSEX; GLOUCESTER; HUDSON;
HUNTERDON; MERCER; MIDDLESEX; Clark, Matt; MORRIS; OCEAN; PASSAIC; SALEM; SOMERSET; SUSSEX; UNION;
93
WARREN
Subject: NJ Appraisal Manual Commercial Costs
Importance: High
WearetryingtofindoutifanytownsarestillusingtheCommercialCostsintheNJAppraisalmanual.Couldyouplease
letmeknowifanytownsinyourcountyarestillusingthesecostsbyCOBFriday9/26.
ThankYou
Robert Scott
Property Administration
609 633 8446
94
Clark, Matt
From:
Sent:
To:
Subject:

'Clark, Matt'
RE: NJ Appraisal Manual Commercial Costs
Iuseboth..SometownsinsistonM&S..ItisawfulNotintegrated,nowaytodomultiplebldgsononeblk/lotand
muchslower..Also,theannualrenewalisaround1,200peryearperlicense
TheanswertoyourquestiontoGeorgeisALL(ifIdidthereval)IhaventusedM&SinMonmouthever
Attheendoftheday,ItdoesntmatterwhatcostingprogramisusedaslongasaBankisat350/sqfttotal,Officebldgis
etcetc..
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

To: Neil Rubenstein
Importance: High
From: Clark, Matt

Importance: High
G

95
WARREN
Importance: High
ThankYou
Robert Scott
609 633 8446
96
Clark, Matt
From:
Sent:
To:
Subject:
Clark
Neil Rubenstein
FW: NJ Appraisal Manual Commercial Costs
Importance:
High
From: Clark, Matt

Importance: High
G

WARREN
Importance: High
ThankYou
Robert Scott
609 633 8446
97
98
Clark, Matt
From:
Sent:
To:
Subject:
Clark, Matt
Neil Rubenstein
FW: NJ Appraisal Manual Commercial Costs
Importance:
High
From: Clark, Matt

Importance: High
G

WARREN
Importance: High
ThankYou
Robert Scott
609 633 8446
99
Clark, Matt
From:
Sent:
To:
Cc:
Subject:
Theresa Casagrande <tcasagrande@fhboro.net>

Michael Panter; Neil Rubenstein; Dan Kelly
Gregory Hutchinson; Salvatore Alfieri; Clark, Matt
RE: Fair Haven - 2014 Data Collection
Mike, Needless to say, this response is only going to the individuals copied on my original email, as I cant
violate the OPMA. I appreciate your response, but I still feel that the interior inspection percentage is deficient;
for now, lets agree that it is a glass half empty/half full issue. Going forward, I think there are things that we
could and should do to bring the interior inspection percentage up, which we can discuss before next years
inspections. I full well realize that the sales data is what will be used to adjust assessed values annually and that
could be done without any inspections at all. Please consider that in a town like Fair Haven it is most likely that
our total assessed value will continue to rise, or fall, disproportionally to many other municipalities in
Monmouth County; as such, my residents County taxes will continue to rise annually, even if the Freeholders
hold the line on tax increases and the ADP makes that process even more convenient, at our expense no less.
For that reason alone, it is important that I have the ability to make assurances to our residents that the process
is efficient, fair, and effective. Lastly, even though the individual and collective analytical abilities of the
recipients of this email are impressive, I would advise against getting into a mathematical point/counter point
with Jon Peters. I think this issue dissipates best if we agree that we will work together to get make sure our
property records are as up to date and accurate as possible. All the best, Theresa
______________________________________
Theresa S. Casagrande, MBA, RMC, CTC, NJMMA Executive Board Member
Administrator, Borough of Fair Haven
748 River Road
Fair Haven, NJ 07704
tcasagrande@fhboro.net
Phone # 732-747-0241
Fax # 732-747-6962
To: Theresa Casagrande; 'Dan Kelly'; 'Neil Rubenstein'
Cc: Gregory Hutchinson; 'Salvatore Alfieri'; 'Clark, Matt'; blucarelli@verizon.net; jpeters@mail.csi.cuny.edu;
JAKoch73
; rkmesq@aol.com; row.wilhelm@gmail.com; Susan.Sorensen@sprint.com; Jaeger2340@gmail.com
Subject: RE: Fair Haven - 2014 Data Collection
Ms.Casagrande:
Thankyouforyourmessage,andasmentionedpreviously,wealwayswelcomeinputandwouldbehappytoanswerany
questions.SinceIknowyoumentionedthatyourgoverningbodywouldshareyourconcernsre:ourJulyInvoice,Ihave
copiedthemonthismessageinanefforttoprovideasmuchinformationandfeedbackaspossible,andtheyshouldalso
feelfreetocontactmewithanyinput/questions.
SinceothercountiesarealsoimplementingtheAssessmentDemonstrationProgram(theADP),andithasbegunto
receivepositivecoveragebythirdpartiesaswell(includingMoodys),weappreciatefeedbackaseveryoneseeksto
refinetheprocessduringtheinitialyearoftheADP.
100

IhaveinsertedmycommentsinREDbelowwhichcorrespondtoyourquestions,whichIhopearehelpful.
Regards,Mike

Tel: 732.276.1057
Fax: 732.276.1056
www.rdsnj.com
From: Theresa Casagrande [mailto:tcasagrande@fhboro.net]

Sent: Monday, September 15, 2014 6:58 PM
To: Michael Panter; Dan Kelly; Neil Rubenstein
Cc: Gregory Hutchinson; Salvatore Alfieri; Clark, Matt
Gentlemen, Regarding the email exchange below, which took place between myself and RDS in early June; as
well as the attached, please note that in Fair Haven there were a total of 198 properties that were not able to be
interiorly inspected as part of our first 20% annual property inspections. While I realize the contract allows you
to deduct these properties from the total to reach your contractual benchmark and that the Borough is required
to pay you $21.00 a property regardless, since we are so early in this program, I really think this needs to be
looked at in some detail. I could go on and on, but my general thoughts on this topic are briefly stated, as
follows:
IwillfocusonClass2(residential)propertieswithrespecttoyourconcernoverourinteriorsuccessrate,sincethey
accountforthebulkof2014inspections.Ofthe435residentialpropertiesonthe2014schedule,therewere12
refusals,whichamounttoarefusalrateof2.75%.Thiswasaverygoodrefusalrate,whichIbelievewaspusheddown
duetothenumberofhomeownerswespokewithdirectly.Anumberofhomeownerscontactedourofficeafter
receivingnotice,whowereinitiallyhesitanttoallowaninteriorinspectionuntilweexplainedthepurposeafterwhich,
mostwereagreeable.Someofthesehomeownerscontactedusbecausetheywerealsovisitedlastyearpursuantto
therevaluation,toinquirewhytheywerebeinginspectedagain.Iwouldexpectthenumberofhomeownerswiththat
particularquestiontodecreaseinsubsequentyears,sinceeachannual20%ofinspectionswillbeanotheryearremoved
fromtherevaluation.
Forcomparativepurposes,duringthe2013revaluation(whichincludesthree(3)visits,comparedtotwo(2)underthe
ADP)therewasarefusalratewas5.8%.
Ofthe423nonrefusals,wecompletedanexteriorinspectionon100%ofproperties,whichallowsustoconfirmifany
exteriorwork/improvementshavebeenmade,andtoverifythefootprintofthehometoassessifanyadditionshave
beenadded.Wecompletedaninteriorinspectionof237properties,or56%ofproperties.
It would seem to me that whatever quality controls that RDS has in place to insure that you will
maximize our interior success rate within the two visit framework should be reviewed, as you didnt
manage to complete an interior inspection for 44% of this years 20% requirement.
101
Iwillsummarizeourprocessaimedatmaximizingtheinteriorsuccessratewithinthetwo(2)visitframework,
andwearealwaysopentoanysuggestions.SincetheADPrequirestwo(2)inspections(inthiscaseforpricing
of$21/property)comparedtothree(3)inspectionsunderrevaluations(generally$60$70/property;with
additionalservicesincluded),wedoanticipatethattheinteriorratewillbelessthanthatofarevaluation(more
below),thoughwereeffectivelyconductingeachvisitatapricesignificantlylessthanthatofarevaluation.
Process
(1)Allhomeownersreceivenotificationmailingsatleasttwoweekspriortoinspections,whichexplainthe
upcominginspectionanditspurpose.
(2)Thehomeisvisitedandanexteriorinspectioniscompleted.Ifahomeownerdoesnotrespond,theyareleft
adoorhangerwhichagainexplainsthepurposeoftheinspection,andprovidesthemwithbothourphone
numberandtheinternetpagewhichallowsthemtomakeaconvenientappointmentforourrevisit,using
eithermethod,andtoaskquestions(directlytotheirinspector,orbyvisitingourFAQs).
(3)Wethenallowampletimetopassforhomeownerstomakeappointments,priortoreturningforsecond
visit.InFairHaven,homeownersweregiven1014daysminimum.
(4)Thehomeisthenvisitedasecondtime,eitherbyappointment,orifnoappointmentwasmade,ona
differentdayoftheweekand/ortimeinhopesoffindingahomeownerpresent.
As such, we will be paying you $4,158.00, without the benefit of the assurance that we have an accurate
property record card for these 198 properties.
Asmentioned,12ofthe198referencedwererefusals,witharefusalrateaboutofwhatwasexperienced
duringthe2013revaluation.Whileitisimpossibletocompleteaninteriorinspectionofallproperties,itmight
behelpfultocomparethedatacollectedbetweentheADPandthetraditionalrevaluationmodel.Underthe
2013revaluation,82%ofinteriorinspectionswerecompletedusingthethree(3)visitframeworkcomparedto
56%undertheADPtwo(2)visitmodel.
However,thelastrevaluationthatFairHavenperformed(priorto2013)wasin2003,soassumingasimilar
interiorrateatthattime,FairHavenwasinspectingtheinteriorsofabout82%ofpropertiesonceevery10year
period.Noinspections,otherthanAdded/Omittedor(possibly)appealinspectionsweredoneintheinterim
duringanyyear,andtheAssessoralsodidnotdoanyreassessments.
Ifweareabletoachievea55%to60%interiorinspectionrateduringeachfive(5)yearADPcycle,thetotal
percentageofinteriorinspectionsovereachten(10)yearperiodwilllikelysurpasswhatFairHavenhas
experiencedusingrevaluations.Also,sincepropertiesareinspectedonceeveryfive(5)yearperiodunderthe
ADP,itismuchmorelikelythatimprovementswillbecapturedinamoretimelymannerthaninthe
past.Takingallofthesemetricsintoaccount,FairHavenwilllikelyhavemoreaccurateinformationontheir
propertyrecordcardsthaninthepast,atapricewhichisabout33%lessduringany10yearperiod(withthe
Assessoralsobeingabletoadjustvaluationsannually,ratherthanhavingtowaitforrevaluations,ortoadjust
thempiecemealbasedonappeals).
I realize that we just came off of a full revaluation, so property record card accuracy is not nearly as big
a concern if we had otherwise not done so; however, with each year that passes, especially if this
demonstration program is to continue forward, that high a percentage of no interior inspections will
become increasingly troubling and problematic.
Pleaseseemycommentsabove.
102
Greg and I have already discussed that we need to compare the revaluation refusals with the 12 reinspection refusals to see if they are repeat refusals. We probably should do the same with the 186 did
not get inside properties too.
FairHavenhastheabilitytodothisbasedonthedatafieldsweprovided.Withrespecttorefusals,itwill
obviouslybeasmallsubset,sinceyouwouldbecomparingonly12refusalsthisyearfromwithinthe20%
inspected,comparedtothe118townwiderefusalsunderthe2013revaluation.Iagreehowever,thatthis
mightbeusefulastheAssessordetermineshowtoestimatetheseproperties.Idonotknowifyouwillfind
muchcorrelationbetweenthoseforwhichaninteriorwasnotachieved,simplyduetothefactthatamajorityof
thesepeoplewereprobablynothomeduringourvisits.
You know as well as I do that Greg doesnt have the time, or the staff, to do that in Fair Haven and I
cant even imagine what he will do if he has a similar no entry percentage in Howell Twp.
Thisiscertainlyachallengesincesometowns(includingHowell)areabout12xlargerthanFairHaven.Itis
importanttonotethatwhenanAssessorperformsanannualreassessment,itislargelybased(asyouknow)on
salesinformationandVCScodes,ratherthanextrapolatinginspectiondatafromthatyears20%totheentire
town.Inspectingthe20%annually(100%over5years)isthestaterequirementundertheADPwhichenables
annualrevaluationstobeperformed,andinsomeyearsitispossiblethatthe20%inspectiondatawillnotbe
submittedpriortothesubmissionofanassessmentbooktothecounty(FairHavenswasdonepriortothat
datein2014,andwealsodidtheAddedinspectionsbasedonpermits).
More important than the money we are paying for this rate of interior inspections is the fact that this
Assessment Demonstration Program is being piloted in Monmouth County, so these numbers will surely
be scrutinized by many individuals and interests, which should make this rate troubling to all concerned.
Pleaseseemynotesaboveastheyrelatetoinspectionratesvisavisrelativepricing.
If our numbers are indicative of a County wide trend, then, at the very least for this first year, I see it as a
potential public relations problem for the municipalities, the Monmouth County Board of Taxation and
RDS. If the trend continues, I think it could serve to undermine the program on a statewide basis.
Asmentionedabove,Ibelievethereisastrongcasethattownsareinspectingasmany,ormore,interiorsover
thesametimeframeastraditionalrevaluations,andaredoingsoatasignificantlylowerprice.Additionally,
whenwetakeintoaccountthelikelydecreaseinappealsduetothemorefrequentreassessmentsand
inspections(andtheavoidanceofcorrespondingbudgetshortfallsand/oremergencybondingwhichresult),and
themoretimelycaptureofAddedvaluesforworkwhichwasnotperformedviaarequiredpermit,thecosts
savingsfromtheADPwilllikelybesignificant,asMoodyshasnoted.
I have prepped this bill for payment at our 09/22 public meeting and I fully expect it to be called into question
by my own Governing Body. My public response will be that RDS has met the terms of the contract that we
entered into, which will clearly not serve to be an adequate defense of this new program, regardless of the fact
that I think it has merit. For everyones sake, I hope that the results we have seen in Fair Haven were just an
anomaly for 2014 and they will be improved upon in 2015. If you would like to discuss this in more detail, feel
free to give me a call. Best regards, Theresa
ThankyouforsubmittingourJulyInvoicefor9/22,andpleasefeelfreetoprovideanyfurtherinput,whichwe
appreciate.Havinganopendialoguecanonlybenefitourprojectaswemoveahead,andIhopemycommentshave
providesomeusefulthoughts.
Regards,Mike
103
104
Clark, Matt
From:
Sent:
To:
Cc:
Subject:

Wednesday, September 17, 2014 7:08 AM
mpanter@rdsnj.com; dkelly@rdsnj.com; neil@realtyappraisal.net
Gregory Hutchinson; salfieri@cgajlaw.com; Clark, Matt; blucarelli@verizon.net;
jpeters@mail.csi.cuny.edu; JAKOCH73
; rkmesq@aol.com;
row.wilhelm@gmail.com; Susan.Sorensen@sprint.com; jaeger2340@gmail.com
Re: Fair Haven - 2014 Data Collection
PLEASEDONOTHIIT"REPLYALL"TOTHISEMAIL..ToAll,Iwanttoremindeveryonethatemailexchangesonany
BoroughrelatedtopicthattakeplacebetweenaquorumoftheGoverningBodyareaviolationoftheOpenPublic
MeetingsAct;assuch,thisgroupexchangeshouldnothavebeenstartedanditmustendnow.Wecanplacethistopic
onafutureagenda.Thankyouforyourcooperation.Theresa
OriginalMessage
From:MichaelPanter<mpanter@rdsnj.com>
To:TheresaCasagrande;'DanKelly'<dkelly@rdsnj.com>;'NeilRubenstein'<neil@realtyappraisal.net>
Cc:GregoryHutchinson;'SalvatoreAlfieri'<salfieri@cgajlaw.com>;'Clark,Matt'<Matt.Clark@co.monmouth.nj.us>;
blucarelli@verizon.net<blucarelli@verizon.net>;jpeters@mail.csi.cuny.edu<jpeters@mail.csi.cuny.edu>;
>;rkmesq@aol.com<rkmesq@aol.com>;row.wilhelm@gmail.com
JAKoch73
<JAKoch73
<row.wilhelm@gmail.com>;Susan.Sorensen@sprint.com<Susan.Sorensen@sprint.com>;Jaeger2340@gmail.com
<Jaeger2340@gmail.com>
Sent:TueSep1620:05:302014
Subject:RE:FairHaven2014DataCollection
Ms.Casagrande:
Regards,Mike
105

MichaelJ.Panter,Esq.
55WhiteRoad,SuiteC
Shrewsbury,NJ07702
Tel:732.276.1057
Fax:732.276.1056
www.rdsnj.com<http://www.rdsnj.com/>
From:TheresaCasagrande[mailto:tcasagrande@fhboro.net]
Sent:Monday,September15,20146:58PM
To:MichaelPanter;DanKelly;NeilRubenstein
Cc:GregoryHutchinson;SalvatoreAlfieri;Clark,Matt
Subject:RE:FairHaven2014DataCollection
Gentlemen,Regardingtheemailexchangebelow,whichtookplacebetweenmyselfandRDSinearlyJune;aswellasthe
attached,pleasenotethatinFairHaventherewereatotalof198propertiesthatwerenotabletobeinteriorly
inspectedaspartofourfirst20%annualpropertyinspections.WhileIrealizethecontractallowsyoutodeductthese
propertiesfromthetotaltoreachyourcontractualbenchmarkandthattheBoroughisrequiredtopayyou$21.00a
propertyregardless,sincewearesoearlyinthisprogram,Ireallythinkthisneedstobelookedatinsomedetail.I
couldgoonandon,butmygeneralthoughtsonthistopicarebrieflystated,asfollows:
fromtherevaluation.
106

ItwouldseemtomethatwhateverqualitycontrolsthatRDShasinplacetoinsurethatyouwillmaximizeour
interiorsuccessratewithinthetwovisitframeworkshouldbereviewed,asyoudidntmanagetocompleteaninterior
inspectionfor44%ofthisyears20%requirement.
Iwillsummarizeourprocessaimedatmaximizingtheinteriorsuccessratewithinthetwo(2)visitframework,andwe
arealwaysopentoanysuggestions.SincetheADPrequirestwo(2)inspections(inthiscaseforpricingof$21/property)
comparedtothree(3)inspectionsunderrevaluations(generally$60$70/property;withadditionalservicesincluded),
wedoanticipatethattheinteriorratewillbelessthanthatofarevaluation(morebelow),thoughwereeffectively
conductingeachvisitatapricesignificantlylessthanthatofarevaluation.
Process
(1)Allhomeownersreceivenotificationmailingsatleasttwoweekspriortoinspections,whichexplaintheupcoming
inspectionanditspurpose.
(2)Thehomeisvisitedandanexteriorinspectioniscompleted.Ifahomeownerdoesnotrespond,theyareleftadoor
hangerwhichagainexplainsthepurposeoftheinspection,andprovidesthemwithbothourphonenumberandthe
internetpagewhichallowsthemtomakeaconvenientappointmentforourrevisit,usingeithermethod,andtoask
questions(directlytotheirinspector,orbyvisitingourFAQs).
(3)Wethenallowampletimetopassforhomeownerstomakeappointments,priortoreturningforsecondvisit.InFair
Haven,homeownersweregiven1014daysminimum.
(4)Thehomeisthenvisitedasecondtime,eitherbyappointment,orifnoappointmentwasmade,onadifferentdayof
theweekand/ortimeinhopesoffindingahomeownerpresent.
Assuch,wewillbepayingyou$4,158.00,withoutthebenefitoftheassurancethatwehaveanaccurateproperty
recordcardforthese198properties.
107
Asmentioned,12ofthe198referencedwererefusals,witharefusalrateaboutofwhatwasexperiencedduringthe
2013revaluation.Whileitisimpossibletocompleteaninteriorinspectionofallproperties,itmightbehelpfulto
comparethedatacollectedbetweentheADPandthetraditionalrevaluationmodel.Underthe2013revaluation,82%
ofinteriorinspectionswerecompletedusingthethree(3)visitframeworkcomparedto56%undertheADPtwo(2)
visitmodel.
However,thelastrevaluationthatFairHavenperformed(priorto2013)wasin2003,soassumingasimilarinteriorrate
atthattime,FairHavenwasinspectingtheinteriorsofabout82%ofpropertiesonceevery10yearperiod.No
inspections,otherthanAdded/Omittedor(possibly)appealinspectionsweredoneintheinterimduringanyyear,and
theAssessoralsodidnotdoanyreassessments.
Ifweareabletoachievea55%to60%interiorinspectionrateduringeachfive(5)yearADPcycle,thetotalpercentage
ofinteriorinspectionsovereachten(10)yearperiodwilllikelysurpasswhatFairHavenhasexperiencedusing
revaluations.Also,sincepropertiesareinspectedonceeveryfive(5)yearperiodundertheADP,itismuchmorelikely
thatimprovementswillbecapturedinamoretimelymannerthaninthepast.Takingallofthesemetricsintoaccount,
FairHavenwilllikelyhavemoreaccurateinformationontheirpropertyrecordcardsthaninthepast,atapricewhichis
about33%lessduringany10yearperiod(withtheAssessoralsobeingabletoadjustvaluationsannually,ratherthan
havingtowaitforrevaluations,ortoadjustthempiecemealbasedonappeals).
Irealizethatwejustcameoffofafullrevaluation,sopropertyrecordcardaccuracyisnotnearlyasbigaconcernif
wehadotherwisenotdoneso;however,witheachyearthatpasses,especiallyifthisdemonstrationprogramisto
continueforward,thathighapercentageofnointeriorinspectionswillbecomeincreasinglytroublingandproblematic.
GregandIhavealreadydiscussedthatweneedtocomparetherevaluationrefusalswiththe12reinspection
refusalstoseeiftheyarerepeatrefusals.Weprobablyshoulddothesamewiththe186didnotgetinsideproperties
too.
FairHavenhastheabilitytodothisbasedonthedatafieldsweprovided.Withrespecttorefusals,itwillobviouslybea
smallsubset,sinceyouwouldbecomparingonly12refusalsthisyearfromwithinthe20%inspected,comparedtothe
118townwiderefusalsunderthe2013revaluation.Iagreehowever,thatthismightbeusefulastheAssessor
determineshowtoestimatetheseproperties.Idonotknowifyouwillfindmuchcorrelationbetweenthoseforwhich
aninteriorwasnotachieved,simplyduetothefactthatamajorityofthesepeoplewereprobablynothomeduringour
visits.
YouknowaswellasIdothatGregdoesnthavethetime,orthestaff,todothatinFairHavenandIcanteven
imaginewhathewilldoifhehasasimilarnoentrypercentageinHowellTwp.
108
Thisiscertainlyachallengesincesometowns(includingHowell)areabout12xlargerthanFairHaven.Itisimportantto
notethatwhenanAssessorperformsanannualreassessment,itislargelybased(asyouknow)onsalesinformationand
VCScodes,ratherthanextrapolatinginspectiondatafromthatyears20%totheentiretown.Inspectingthe20%
annually(100%over5years)isthestaterequirementundertheADPwhichenablesannualrevaluationstobe
performed,andinsomeyearsitispossiblethatthe20%inspectiondatawillnotbesubmittedpriortothesubmissionof
anassessmentbooktothecounty(FairHavenswasdonepriortothatdatein2014,andwealsodidtheAdded
inspectionsbasedonpermits).
MoreimportantthanthemoneywearepayingforthisrateofinteriorinspectionsisthefactthatthisAssessment
DemonstrationProgramisbeingpilotedinMonmouthCounty,sothesenumberswillsurelybescrutinizedbymany
individualsandinterests,whichshouldmakethisratetroublingtoallconcerned.
IfournumbersareindicativeofaCountywidetrend,then,attheveryleastforthisfirstyear,Iseeitasapotential
publicrelationsproblemforthemunicipalities,theMonmouthCountyBoardofTaxationandRDS.Ifthetrend
continues,Ithinkitcouldservetounderminetheprogramonastatewidebasis.
Asmentionedabove,Ibelievethereisastrongcasethattownsareinspectingasmany,ormore,interiorsoverthesame
timeframeastraditionalrevaluations,andaredoingsoatasignificantlylowerprice.Additionally,whenwetakeinto
accountthelikelydecreaseinappealsduetothemorefrequentreassessmentsandinspections(andtheavoidanceof
correspondingbudgetshortfallsand/oremergencybondingwhichresult),andthemoretimelycaptureofAddedvalues
forworkwhichwasnotperformedviaarequiredpermit,thecostssavingsfromtheADPwilllikelybesignificant,as
Moodyshasnoted.
Ihavepreppedthisbillforpaymentatour09/22publicmeetingandIfullyexpectittobecalledintoquestionbymy
ownGoverningBody.MypublicresponsewillbethatRDShasmetthetermsofthecontractthatweenteredinto,
whichwillclearlynotservetobeanadequatedefenseofthisnewprogram,regardlessofthefactthatIthinkithas
merit.Foreveryonessake,IhopethattheresultswehaveseeninFairHavenwerejustananomalyfor2014andthey
willbeimproveduponin2015.Ifyouwouldliketodiscussthisinmoredetail,feelfreetogivemeacall.Bestregards,
Theresa
109

Regards,Mike
110
Clark, Matt
From:
Sent:
To:
Cc:
Subject:
Jonathan Peters <Jonathan.Peters@csi.cuny.edu>

Michael Panter; 'Theresa Casagrande'; 'Dan Kelly'; 'Neil Rubenstein'
'Gregory Hutchinson'; 'Salvatore Alfieri'; Clark, Matt; blucarelli@verizon.net; JAKoch73
; rkmesq@aol.com; row.wilhelm@gmail.com; Susan.Sorensen@sprint.com;
Jaeger2340@gmail.com
Mr. Panter,
I believe that your math is incorrect as to the success rate. Perhaps we can discuss further.
If you achieve a 56% rate of interior inspections in each year - at the end of this 5 year cycle you will have only inspected
56%* of the interiors in Fair Haven (or any town). This is significantly lower than the 82% achieved in the prior
revaluation.
Given the existing run rate of 56%, by my calculations RDS will have to achieve an 88.5% success rate in the next four
years to reach the prior 82% success rate. In plain fact, we have about 2175 properties in Fair Haven and we have
already missed 191 in 2014. That leaves a mere 200 properties that can be missed in the next four years if we are to
achieve just a match to the revaluation rate of 82% for the five year process. That is 50 misses per year.
We are apparently not on a run rate to make only 50 misses per year using current practice.
Please advise.
Jon Peters
Fair Haven Borough Council President
* Actually 54.4% of total properties (not excluding refusals)
Jonathan R. Peters, Ph.D.

Professor of Finance &
Chair of Accounting and Finance Department
The College of Staten Island
School of Business
Room 3N-220
2800 Victory Blvd.
Staten Island, NY 10314
&
Member of the Doctoral Faculty
The Ph.D. Program in Earth and Environmental Science &
The Ph.D. Program in Economics
The CUNY Graduate School
From: Michael Panter [mpanter@rdsnj.com]
To: 'Theresa Casagrande'; 'Dan Kelly'; 'Neil Rubenstein'
Cc: 'Gregory Hutchinson'; 'Salvatore Alfieri'; 'Clark, Matt'; blucarelli@verizon.net; Jonathan Peters; JAKoch73
rkmesq@aol.com; row.wilhelm@gmail.com; Susan.Sorensen@sprint.com; Jaeger2340@gmail.com
111
Ms.Casagrande:
Regards,Mike

Tel: 732.276.1057
Fax: 732.276.1056
www.rdsnj.com

follows:
fromtherevaluation.
112
Process
113
If our numbers are indicative of a County wide trend, then, at the very least for this first year, I see it as
a potential public relations problem for the municipalities, the Monmouth County Board of Taxation and
114
Regards,Mike
CelebrateItalianHeritagewithaSpecialBroadwayBenefitConcertbytheWorldsLongestRunningPhantom
insupportoftheCSIItalianStudiesprogram>
115
Clark, Matt
From:
Sent:
To:
Cc:
Subject:

'Theresa Casagrande'; 'Dan Kelly'; 'Neil Rubenstein'
'Gregory Hutchinson'; 'Salvatore Alfieri'; Clark, Matt; blucarelli@verizon.net;
jpeters@mail.csi.cuny.edu; JAKoch73
; rkmesq@aol.com;
row.wilhelm@gmail.com; Susan.Sorensen@sprint.com; Jaeger2340@gmail.com
Ms.Casagrande:
Regards,Mike

Tel: 732.276.1057
Fax: 732.276.1056
www.rdsnj.com

follows:
116
fromtherevaluation.
Process
117
118
Regards,Mike
119
Clark, Matt
From:
Sent:
To:
Cc:
Subject:

'Theresa Casagrande'; 'Dan Kelly'; 'Neil Rubenstein'
'Gregory Hutchinson'; 'Salvatore Alfieri'; 'Clark, Matt'; blucarelli@verizon.net;
jpeters@mail.csi.cuny.edu; JAKoch73
; rkmesq@aol.com;
row.wilhelm@gmail.com; Susan.Sorensen@sprint.com; Jaeger2340@gmail.com
Ms.Casagrande:
Regards,Mike

Tel: 732.276.1057
Fax: 732.276.1056
www.rdsnj.com

follows:
120
fromtherevaluation.
Process
121
122
Regards,Mike
123
Clark, Matt
From:
Sent:
To:
Cc:
Subject:
Attachments:

Monday, September 15, 2014 6:58 PM
Michael Panter; Dan Kelly; Neil Rubenstein
Gregory Hutchinson; Salvatore Alfieri; Clark, Matt
RDS 2014 Bill.pdf; RDS CONTRACT.pdf
follows:
124
_____________________________________
748 River Road
Phone # 732-747-0241
Fax # 732-747-6962
Sent: Wednesday, June 04, 2014 5:46 PM
To: Theresa Casagrande; Dan Kelly; Neil Rubenstein
Subject: Re: Fair Haven - 2014 Data Collection
Theresa - I am out of the office now, but would be happy to answer any questions concerning the project, and
I'm sure Neil would with respect to the reval. Also, to the extent you're getting questions from others, it might
be helpful for them to know that the pilot procedure is uniform for all municipalities (as was the RFP) since
they are based on the statute and the County's/Div of Taxation guidance.
We do have excellent quality controls in place to maximize our interior success rate within the two visit
framework, and Greg will have some familiarity with the process as well since we are currently several weeks
into Howell's 2014 project.
Thanks again, Mike
Realty Data Systems LLC
Tel: 732.276.1057
Fax: 732.276.1056
www.rdsnj.com
Theresa Casagrande <tcasagrande@fhboro.net> wrote:

Michael, Notwithstanding the fact that I must not have picked up the three potential outcomes below when I
read the fine print on the contract, I hope you are not paying the inspectors per inspection, particularly if it
doesnt ultimately matter if they actually get inside, or not. I am sure you realize that is an internal quality
control issue for RDS, but I would like to discuss my thoughts on the subject with you and/or Neil, based on my
observations of our recent revaluation and my Governing Bodys input on this topic. Thanks, Theresa
______________________________________
125
748 River Road

Phone # 732-747-0241
Fax # 732-747-6962

To: Theresa Casagrande; 'GREG HUTCHINSON'
Cc: 'Dan Kelly'; ahcessr
; Steve Walters; Neil Rubenstein
Thank you Theresa. We will have our printer make the edits prior to mailing.
With respect to the mailing/inspection universe, we visit 20% of Fair Havens total line items annually under
the pilot statute. Also under the statute and our contract, we are required to complete inspections on the 20%,
and completed status results from three (3) potential outcomes: (1) interior/exterior completed; (2) refused
entries (exterior only completed); and (3) exterior completed but no interior after the required two visits (the
second visit in some cases will be automatic, and in others, it will result from the owner making an
appointment).
In that sense, we do not visit greater than 20% annually in an effort to complete interiors on at least 20% (which
would result in a much greater expense for Fair Haven), and inevitably an interior will not be completed on all
properties similar to a revaluation (though in revaluations they are required to complete three (3) attempts
rather than two, since the pricing in data collection/verification is much lower). The good feature of the pilot
statute is that regardless of which 20% are chosen in any given year, and the percentage of interiors actually
completed, the Assessor can reaccess all properties annually.
Please let Steve know that we also need the Introduction Letter which was forwarded to him on April 6, and
again on May 10, in order to start planning the project.
Thanks again and I hope that is helpful.
126
Mike

Tel: 732.276.1057
Fax: 732.276.1056
www.rdsnj.com

To: Michael Panter; GREG HUTCHINSON
Cc: Dan Kelly; ahcessr
; Steve Walters
Subject: FW: Fair Haven - 2014 Data Collection
Michael, I have copied Steve Walters above, as Gregs appointment does not take effect until July 1st. I am sure
that Steve and Greg will discuss this process as part of their transition and I will go over it with them to make
sure that we are all on the same page, before you begin. I made some revisions to the mailer; please see
attached and I will be happy to discuss my reasoning for the changes with you. I noted that you only listed 450
properties to be inspected, which doesnt leave much of a buffer if you dont get inside on the first visit and
residents dont go out of their way to reschedule. Neil tells me that you have a process in place to verify that
the individual interior inspection was completed; it should be noted that we did have a significant number of
residents claim that a Realty Appraisal inspector never entered their home during our recent revaluation, so I
will be reviewing that documentation. I am not certain how we are going to proceed with added/omitted
inspections; I will discuss that with Greg, as soon as he is on board. Thanks and regards, Theresa
______________________________________
127

748 River Road
Phone # 732-747-0241
Fax # 732-747-6962

To: GREG HUTCHINSON; Theresa Casagrande
Cc: Dan Kelly
Subject: Fair Haven - 2014 Data Collection
Greg/Theresa,
I am attaching several documents re: our 2014 data collection project. Although we do not have a firm date for
commencement of the inspections, we anticipate that they will begin sometime in late June/early July.
Attached are the following:
(1) Notification Card - This will be mailed at least 2 weeks in advance of inspections.
(2) Door Hanger This will be left at each property for which we do not complete an interior inspection during
our first visit.
(3) Staff Info The required information with respect to field staff all of some of whom will be assigned.
(4) Excel File this shows the 20% for 2014 in the second tab, while these same properties are highlighted in
the first tab (which is a list of all properties in town).
128
We will forward our W-9 and NJ Business Registration Certificate along with a Status Report at the completion
of this years inspections, along with our invoice. We will do a separate inspection sweep for Added/Omitted
properties by September 1 for a list you provide us with by July 15.
Thanks again and we look forward to working with you on this project.
Mike

Tel: 732.276.1057
Fax: 732.276.1056
www.rdsnj.com
129
Clark, Matt
From:
Sent:
To:
Subject:

Wednesday, August 20, 2014 4:09 PM
Clark, Matt
RE: RFP 14-18 Revaluation / Reassessment Services
Wearegoingtobid.Noinspections..
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

Sent: Wednesday, August 20, 2014 3:50 PM
To: Neil Rubenstein
Subject: RE: RFP 14-18 Revaluation / Reassessment Services
Yes.WouldbefuntohaveafullyfunctionalTaxBoardPortalandtheMCAAADPAnnualReassessmentHandbook.Just
Sayin.
Serviceisforrevaluationupdating/reassessmentservicestoassistthecitygovernmentinupdatingandmaking
currenttherealproperty,revaluationprogramputinplaceforthe2014taxyear.Thereassessmentprogramisfor
taxyears2015through2018withanoption,intheCityssolediscretion,forthe2019taxyear.
Addin25%internalinspectionsandyouhaveademonstrationprogramwithoutthecalendarchange.

To: Clark, Matt
Lookatpage20..ThatistheSpecifications..Thereisnootherdocument..
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

130
To: Neil Rubenstein

Specification and other RFP information may be obtained at the Division of

Purchasing, Hoboken City Hall, 94 Washington Street, Hoboken, NJ 07030, during
regular business hours (9:00 am to 4:00 pm), or by contacting Purchasing at 201-4202011 or via email ; adineros@hobokennj.gov.
Vendors are required to comply with the requirements of N.J.S.A. 10:5-31 et seq. and
N.J.A.C. 17:27-1 et seq.
Email: adineros@hobokennj.gov
ATTEST:
ALB.

To: Clark, Matt
ItwasattachedtomyemailtoyouThatsit
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

To: Neil Rubenstein
Did you request the RFP?
PERIOD OF CONTRACT
Theprofessionalservicecontractshallbeforaperiodoffour(4)yearsfromdateofaward,withoneoptionto
extend,inthesolediscretionoftheCity,foroneadditionalyear;andthecontract,andanyextension,shallbe
subjecttoanonappropriationclauseforeachofthesucceedingyearsstartingin2015.

To: Clark, Matt
Subject: FW: RFP 14-18 Revaluation / Reassessment Services
AnnualreassessmentfromHoboken..Thereisnodetailonwhattheprojectis?
NeilRubenstein
131
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203
From: Al Dineros [mailto:adineros@hobokennj.gov]

Sent: Wednesday, August 20, 2014 11:33 AM
To: 'Neil Rubenstein'
Seeattached,pleaserespondviaemailthatyoureceivedtheattachment.
AL B. Dineros, QPA
Purchasing Agent
City of Hoboken
94 Washington Street
Hoboken, NJ 07030
Phone: (201) 420-2087
Fax: (201) 420-2009
adineros@hobokennj.gov

To: Al Dineros
Subject: RFP 14-18 Revaluation / Reassessment Services
PleaseforwardtheabovereferencedRFP.
Thanksverymuch,
Neil
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203
132

133
Clark, Matt
From:
Sent:
To:
Subject:

Wednesday, August 20, 2014 4:09 PM
'Clark, Matt'
RE: RFP 14-18 Revaluation / Reassessment Services
Wearegoingtobid.Noinspections..
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

To: Neil Rubenstein
Yes.WouldbefuntohaveafullyfunctionalTaxBoardPortalandtheMCAAADPAnnualReassessmentHandbook.Just
Sayin.
Serviceisforrevaluationupdating/reassessmentservicestoassistthecitygovernmentinupdatingandmaking
currenttherealproperty,revaluationprogramputinplaceforthe2014taxyear.Thereassessmentprogramisfor
taxyears2015through2018withanoption,intheCityssolediscretion,forthe2019taxyear.
Addin25%internalinspectionsandyouhaveademonstrationprogramwithoutthecalendarchange.

To: Clark, Matt
Lookatpage20..ThatistheSpecifications..Thereisnootherdocument..
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

134
To: Neil Rubenstein

Specification and other RFP information may be obtained at the Division of

Purchasing, Hoboken City Hall, 94 Washington Street, Hoboken, NJ 07030, during
regular business hours (9:00 am to 4:00 pm), or by contacting Purchasing at 201-4202011 or via email ; adineros@hobokennj.gov.
Vendors are required to comply with the requirements of N.J.S.A. 10:5-31 et seq. and
N.J.A.C. 17:27-1 et seq.
Email: adineros@hobokennj.gov
ATTEST:
ALB.

To: Clark, Matt
ItwasattachedtomyemailtoyouThatsit
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

To: Neil Rubenstein
Did you request the RFP?
PERIOD OF CONTRACT
Theprofessionalservicecontractshallbeforaperiodoffour(4)yearsfromdateofaward,withoneoptionto
extend,inthesolediscretionoftheCity,foroneadditionalyear;andthecontract,andanyextension,shallbe
subjecttoanonappropriationclauseforeachofthesucceedingyearsstartingin2015.

To: Clark, Matt
Subject: FW: RFP 14-18 Revaluation / Reassessment Services
AnnualreassessmentfromHoboken..Thereisnodetailonwhattheprojectis?
NeilRubenstein
135
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203
From: Al Dineros [mailto:adineros@hobokennj.gov]

To: 'Neil Rubenstein'
Seeattached,pleaserespondviaemailthatyoureceivedtheattachment.
AL B. Dineros, QPA
Purchasing Agent
City of Hoboken
94 Washington Street
Hoboken, NJ 07030
Phone: (201) 420-2087
Fax: (201) 420-2009
adineros@hobokennj.gov

To: Al Dineros
Subject: RFP 14-18 Revaluation / Reassessment Services
PleaseforwardtheabovereferencedRFP.
Thanksverymuch,
Neil
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203
136

137
Clark, Matt
From:
Sent:
To:
Subject:
Clark
Wednesday, July 30, 2014 9:38 AM
Neil Rubenstein
FW: Assessment Inspections
From: Clark, Matt

Sent: Tuesday, July 29, 2014 5:00 PM
To: 'asstx@aol.com'; jdelaney
Cc: Scott Kenneally
Subject: RE: Assessment Inspections
Mr.Elias
TheCountyhasmandatedaprogramthatclearlycostslessthanthecurrentmodelandisintendedtoprovide
enhancedpublicservicethroughmoreaccurateassessments.
Theintrusivenessisoneadditioninternalinspectionevery10years.
Hasthemunicipalitycomplainedaboutthemanyfiscalbenefitsofthenewcalendarthattheynowenjoy?
Asforthesequenceofthe20%inspections,itwillbelogicallyassignedfrombirdseyeview,sothatroughly20%of
contiguousparcelsareannuallyinspectedand100%ofallparcelsareinspectedoverthe5yearprogram.This
assignmentwouldlikelystayforfuturecyclestoensureconsistentspacing.Pleasebemindfulthatregardlessof20%
inspection,theAssessormustannuallyreviewtheassessmentsof100%ofthepropertiesandrevisetheassessments,up
ordown,toeithertheDirectorsRatioor100%ofcurrentmarketvalueasappropriate.
AlthoughIamnotinreceiptofthebids,IhavebeentoldthatTylerTechnologiesandAppraisalSystemshavesubmitted
bidstovariousMonmouthCountytownsfordatacollectionsservicesassociatedwiththeAssessmentDemonstration
Program.IhavebeentoldthatthelowestaveragepricebyavendorotherthanRDShasbeen$23.50inAsburyPark.The
highestaveragepriceperparcelhasbeen$61.11perlineiteminWestLongBranch.
WhilethisiscertainlynotthepaththattheCountyBoarddesires,IwillseektheAttorneyGeneralsadviceontwo
matters.ThefirstistheprocessforperformingtheserviceviaCountypurchasingandbillingthemunicipalitydirectly
throughtheapportionmentprocess.Asyouknowsuchdirectbillingwascontemplatedandprovidedforwithinthe
legislation.Thesecondisfarmoretroublingtothetaxpayers.SpringLakeHeightslastrevaluationwasperformedin
2008.BasedontheimplementationguidelinesdistributedtothetownsandapprovedbytheDivisionofTaxationand
theSteeringCommittee,ifSpringLakeHeightsdoesnotbeginthe5year,20%annualinternalinspectionprogramin
2014,itwillberequiredtoimplementacompleterevaluationbeforebeginningtheprogram.
Regards,
MatthewClark,CountyTaxAdministrator
From: asstx@aol.com [mailto:asstx@aol.com]

To: jdelaney
138
Cc: Scott Kenneally

Subject: Re: Assessment Inspections
This is troublesome. Unfortunately, I need to discuss the status with the County. As for the 20% it will most
likely start at block 1 lot 1 and go in order from there. I have no idea on unit costs in other towns and whom has
awarded contracts.
On Jul 29, 2014, at 1:38 PM, "jdelaney" <jdelaney@springlakehts.com> wrote:
Mitch,
Contractawarddelayedlastnight:theusualobjectionstothepilotprogram/mandatebeingforcedon
municipalities/governmentintrusiveness/etc.
Thesingleproposalsubmissionwasalsoanissue.
CouncilhasrequestedinformationonunitscostssubmittedinotherMonmouthtownsandwhatother
companieshavebeenawardedcontracts.Anyinfoyouhavewillbehelpful.
Additionally,questionsfromthepublicincludedthescheduleastowhich20%ofpropertieswouldbe
inspectedeachyear.Letmeknowtheplanaboutthis.
Thanks.
Jay
Jay Delaney, Administrator/Borough Clerk

BOROUGH OF SPRING LAKE HEIGHTS
555 Brighton Avenue

Spring Lake Heights, NJ 07762
JDelaney@springlakehts.com
732-449-3500
732-449-3535 (fax)

Sent: Monday, July 28, 2014 3:34 PM
To: jdelaney@springlakehts.com
Subject: Fwd: Certificate of Insurance - Realty Data
Insurance attached.
Begin forwarded message:

From: Linda Lennox <llennox@mlcutler.com>
Date: July 28, 2014, 2:06:54 PM EDT
To: "'asstx@aol.com'" <asstx@aol.com>
Cc: "'mpanter@rdsnj.com'" <mpanter@rdsnj.com>
Subject: Certificate of Insurance - Realty Data
Attached please find Certificate of Insurance.
Linda J. Lennox
M.L. Cutler & Co., Inc.
973-377-7700 X234
973-377-4867 FAX
llennox@mlcutler.com
139
This message, its contents and any attachments is intended for the designated
recipient and may contain confidential, proprietary or otherwise private
information from ML Cutler & Co., Inc. If you have received this message in
error, please notify the sender immediately and delete the original. Any
disclosure, copying, distribution, or other use of this information is strictly
prohibited. If you have received this as an email, this email and any attachments
are believed to be free of any virus or other defect that might affect any computer
system. It is the responsibility of the recipient to ensure that it is virus free and
ML Cutler & Co., Inc. will bear no responsibility to any loss or damage arising in
any way from its use.
140
Clark, Matt
From:
Sent:
To:
Subject:
Clark, Matt
Wednesday, July 30, 2014 9:36 AM
'Neil Rubenstein'
FW: Assessment Inspections
From: Clark, Matt

To: 'asstx@aol.com'; jdelaney
Cc: Scott Kenneally
Subject: RE: Assessment Inspections
Mr.Elias
TheCountyhasmandatedaprogramthatclearlycostslessthanthecurrentmodelandisintendedtoprovide
enhancedpublicservicethroughmoreaccurateassessments.
Theintrusivenessisoneadditioninternalinspectionevery10years.
Hasthemunicipalitycomplainedaboutthemanyfiscalbenefitsofthenewcalendarthattheynowenjoy?
Asforthesequenceofthe20%inspections,itwillbelogicallyassignedfrombirdseyeview,sothatroughly20%of
contiguousparcelsareannuallyinspectedand100%ofallparcelsareinspectedoverthe5yearprogram.This
assignmentwouldlikelystayforfuturecyclestoensureconsistentspacing.Pleasebemindfulthatregardlessof20%
inspection,theAssessormustannuallyreviewtheassessmentsof100%ofthepropertiesandrevisetheassessments,up
ordown,toeithertheDirectorsRatioor100%ofcurrentmarketvalueasappropriate.
AlthoughIamnotinreceiptofthebids,IhavebeentoldthatTylerTechnologiesandAppraisalSystemshavesubmitted
bidstovariousMonmouthCountytownsfordatacollectionsservicesassociatedwiththeAssessmentDemonstration
Program.IhavebeentoldthatthelowestaveragepricebyavendorotherthanRDShasbeen$23.50inAsburyPark.The
highestaveragepriceperparcelhasbeen$61.11perlineiteminWestLongBranch.
WhilethisiscertainlynotthepaththattheCountyBoarddesires,IwillseektheAttorneyGeneralsadviceontwo
matters.ThefirstistheprocessforperformingtheserviceviaCountypurchasingandbillingthemunicipalitydirectly
throughtheapportionmentprocess.Asyouknowsuchdirectbillingwascontemplatedandprovidedforwithinthe
legislation.Thesecondisfarmoretroublingtothetaxpayers.SpringLakeHeightslastrevaluationwasperformedin
2008.BasedontheimplementationguidelinesdistributedtothetownsandapprovedbytheDivisionofTaxationand
theSteeringCommittee,ifSpringLakeHeightsdoesnotbeginthe5year,20%annualinternalinspectionprogramin
2014,itwillberequiredtoimplementacompleterevaluationbeforebeginningtheprogram.
Regards,

To: jdelaney
141
Cc: Scott Kenneally

Subject: Re: Assessment Inspections
This is troublesome. Unfortunately, I need to discuss the status with the County. As for the 20% it will most
likely start at block 1 lot 1 and go in order from there. I have no idea on unit costs in other towns and whom has
awarded contracts.
On Jul 29, 2014, at 1:38 PM, "jdelaney" <jdelaney@springlakehts.com> wrote:
Mitch,
Contractawarddelayedlastnight:theusualobjectionstothepilotprogram/mandatebeingforcedon
municipalities/governmentintrusiveness/etc.
Thesingleproposalsubmissionwasalsoanissue.
CouncilhasrequestedinformationonunitscostssubmittedinotherMonmouthtownsandwhatother
companieshavebeenawardedcontracts.Anyinfoyouhavewillbehelpful.
Additionally,questionsfromthepublicincludedthescheduleastowhich20%ofpropertieswouldbe
inspectedeachyear.Letmeknowtheplanaboutthis.
Thanks.
Jay
Jay Delaney, Administrator/Borough Clerk

BOROUGH OF SPRING LAKE HEIGHTS
555 Brighton Avenue

Spring Lake Heights, NJ 07762
JDelaney@springlakehts.com
732-449-3500
732-449-3535 (fax)

To: jdelaney@springlakehts.com
Subject: Fwd: Certificate of Insurance - Realty Data
Insurance attached.
Begin forwarded message:

From: Linda Lennox <llennox@mlcutler.com>
Date: July 28, 2014, 2:06:54 PM EDT
To: "'asstx@aol.com'" <asstx@aol.com>
Cc: "'mpanter@rdsnj.com'" <mpanter@rdsnj.com>
Subject: Certificate of Insurance - Realty Data
Attached please find Certificate of Insurance.
Linda J. Lennox
M.L. Cutler & Co., Inc.
973-377-7700 X234
973-377-4867 FAX
llennox@mlcutler.com
142
This message, its contents and any attachments is intended for the designated
recipient and may contain confidential, proprietary or otherwise private
information from ML Cutler & Co., Inc. If you have received this message in
error, please notify the sender immediately and delete the original. Any
disclosure, copying, distribution, or other use of this information is strictly
prohibited. If you have received this as an email, this email and any attachments
are believed to be free of any virus or other defect that might affect any computer
system. It is the responsibility of the recipient to ensure that it is virus free and
ML Cutler & Co., Inc. will bear no responsibility to any loss or damage arising in
any way from its use.
143
Clark, Matt
From:
Sent:
To:
Subject:
Clark
Friday, June 27, 2014 5:10 PM
Michael Panter; Neil Rubenstein
RE: Access to CAMA Data
Mr.Panter:
Fromourdiscussions,aspartoftheimplementationoftheAssessmentDemonstrationProgramyourfirmiscontracted
byseveralmunicipalitiestoperformannualinspectionoffarmland(class3B)properties.Toassistyouinprovidingthis
serviceyouhaveverballyrequestedaccesstoexistingFA1applications(whichincludestheFA1Formandvarious
supportingdocuments).Pleaseprovidemewithyourrequestinwriting.OnceaccessisapprovedbythelocalAssessor
suchdocumentswillbemadeavailable.WhilemuchoftheapplicationmaybeaccessiblethroughOPRA,thereare
arguablesomedatafieldsthatcouldbeprotectedsuchasphonenumbersandemailaddresses.Ifpermissionisgranted
itismyintentiontoprovidetheunredactedfileinPDFformat.Thefiletobeprovidednow,June2014,isthefile
submittedtotheAssessorbyAugust1,2013forthe2014taxyear.TheannualFarmlandinspectionprocesswould
utilizethisformtoverifycurrentfarmlandactivityagainstthecurrentyearsapplication.
Regards,

Sent: Saturday, June 14, 2014 2:21 PM
To: Clark, Matt
Subject: Access to CAMA Data
Mr. Clark:
As we discussed, RDS has been engaged by a number of Monmouth County municipalities to provide data
collection/verification services under the implementation of the Assessment Demonstration Program.
For this reason, we are seeking to automate our timely access to municipal CAMA data in order to reduce the
Tax Assessor blackout period, as discussed. If the County could please provide us with the timeline for making
such functionality available it would be greatly appreciated.
Michael Panter

Tel: 732.276.1057
Fax: 732.276.1056
www.rdsnj.com
144
145
Clark, Matt
From:
Sent:
To:
Subject:
Clark, Matt
Friday, June 27, 2014 5:08 PM
'Michael Panter'; 'Neil Rubenstein'
RE: Access to CAMA Data
Mr.Panter:
Fromourdiscussions,aspartoftheimplementationoftheAssessmentDemonstrationProgramyourfirmiscontracted
byseveralmunicipalitiestoperformannualinspectionoffarmland(class3B)properties.Toassistyouinprovidingthis
serviceyouhaveverballyrequestedaccesstoexistingFA1applications(whichincludestheFA1Formandvarious
supportingdocuments).Pleaseprovidemewithyourrequestinwriting.OnceaccessisapprovedbythelocalAssessor
suchdocumentswillbemadeavailable.WhilemuchoftheapplicationmaybeaccessiblethroughOPRA,thereare
arguablesomedatafieldsthatcouldbeprotectedsuchasphonenumbersandemailaddresses.Ifpermissionisgranted
itismyintentiontoprovidetheunredactedfileinPDFformat.Thefiletobeprovidednow,June2014,isthefile
submittedtotheAssessorbyAugust1,2013forthe2014taxyear.TheannualFarmlandinspectionprocesswould
utilizethisformtoverifycurrentfarmlandactivityagainstthecurrentyearsapplication.
Regards,

Sent: Saturday, June 14, 2014 2:21 PM
To: Clark, Matt
Subject: Access to CAMA Data
Mr. Clark:
As we discussed, RDS has been engaged by a number of Monmouth County municipalities to provide data
collection/verification services under the implementation of the Assessment Demonstration Program.
For this reason, we are seeking to automate our timely access to municipal CAMA data in order to reduce the
Tax Assessor blackout period, as discussed. If the County could please provide us with the timeline for making
such functionality available it would be greatly appreciated.
Michael Panter

Tel: 732.276.1057
Fax: 732.276.1056
www.rdsnj.com
146
147
shouldhappento
withfollowingthreetowns.
server.Wewillbestartinginitially
Allenhurst
Farmingdale
BradelyBeach
kserver?Ifsoplease
Doyouhave
serverrunningat
setupusernameandpasswordtologin.
Canyouprovidemethedataforonlythesetowns?Ifrefreshis
neededcanIhaverefreshfileonceaday?
Regards
VenkuReddyKoduru
SunrisesystemsInc
Ph:7326032200X4442
Direct:7323954442
Fax:7326032208
151
Clark, Matt
From:
Sent:
To:
Subject:
Clark
Wednesday, May 28, 2014 2:41 PM
Neil Rubenstein
RE: Informal Hearings
RegulationoutsideoftheDemonstrationProgramsaysnoseebelow.
A commencement date and a completion date, the latter not later than November 1. Assessment notices shall
not be sent prior to November 10. Taxpayer's reviews shall be completed not later than December 10;
So,youregularlyandknowinglyviolatetheregulationbynotcompletingthemontime.Noonegetspissedwhenyou
arelatebecauseitdoesntimpactelections.
WhilethetownmightgiveyouthenodIdonotseethattheyhavetheauthoritytodisregardregulation.Assuch,
beingthattheprocessrestswiththefirm(NJAC18:124.9),aletterfromthetownrequestingearlymailingswouldnot
providemuchshieldingfromtheCountyTaxBoardortheDivision.
New Jersey Administrative Code Currentness

Title 18. Department of Treasury--Taxation
Chapter 12. Local Property Tax: General (Refs & Annos)
Subchapter 4. Revaluation of Real Property by Appraisal Firms
18:12-4.8 Standards for revaluation
(a) Any firm engaged in the revaluation of all of the real property in a municipality shall comply with the
standards and conditions set forth in this subchapter. The revaluation firm acts as the agent of the municipal
tax assessor and all determinations made by the firm shall be submitted to, and approved by, the municipal tax
assessor.
1. Real property shall be valued in accordance with N.J.S.A. 54:4-1 et seq.
2. With regard to real property being constructed or altered, the firm shall determine the percentage of
completion and the appraised value of said property as of October 1 of the pretax year.
3. A separate list of exempt properties shall be provided indicating the values of said properties as if taxable.
4. Land qualified under the Farmland Assessment Act of 1964, N.J.S.A. 54:4-23.1 et seq., shall be valued in
accordance with its qualified farmland value and its highest best use value.
5. In determining taxable values of all real property, the firm shall employ the three approaches to value where
applicable. The capitalization procedure shall be included with the property record card and reconciled with the
other approaches to value.
6. To facilitate the use of the approaches to value, the most recent edition of the Real Property Appraisal
Manual for New Jersey Assessors shall be used. The use of any other appraisal manual as a basis for valuing
real property shall require approval by the Director.
7. The firm shall include real property identification material on properly labeled individual property record cards
similar in form and content to those illustrated in the Real Property Appraisal Manual. Distinct property record
cards for each of the four classifications of real property shall be provided.
152
8. The real property identification material to be entered on property record cards shall include, but not
necessarily be limited to, the following:
i. A scaled sketch of the exterior building dimensions;
ii. Notations of significant building components as ascertained from both an interior and exterior inspection;
iii. Entries on the property record cards respecting the values of each lot and building including such items as
age, construction, condition, depreciation, obsolescence, additions and deductions, appraised value, recent sales
prices, rental data and other pertinent information pertaining to the valuation of the property;
iv. Where more than one property card is required in the description of a property, all cards shall be assembled
in a standard file folder and property labeled;
v. Each property record card shall identify the individual making the inspection and set forth the date when the
interior inspection was made; and
vi. Digital photograph(s) of each individual property in the municipality.
9. The inspection of each property shall be performed in the following manner:
i. No less than three attempts shall be made to gain entry to each property;
ii. If successful entry has not been made after the first attempt, a card shall be left at the property indicating a
date when a second attempt to gain entry will be made;
iii. The card shall include a phone number and address to permit the property owner to contact the firm to make
other arrangements, if necessary;
iv. If entry is not possible upon the second visit, written notice shall be left advising that an assessment will be
estimated unless a mutually convenient arrangement is made for a third visit to gain access to the property;
v. The firm shall schedule inspections during reasonable hours which shall include evenings and Saturdays; and
vi. The municipal tax assessor shall be notified in writing of each failure to gain entry to a property and a list of
all non-entries and reasons for same shall be provided to the municipal tax assessor prior to the mailing of
values.
10. Every contract shall include the following items representing progress and control of operations:
i. A commencement date and a completion date, the latter not later than November 1. Assessment notices shall
ii. A requirement providing for the submission to the municipal tax assessor of a work schedule or plan of
operations;
iii. The firm shall provide written monthly progress reports to the municipal tax assessor for his review. The
municipal tax assessor shall forward the reports to the county board of taxation. If the county board of taxation
does not receive the required monthly progress report, it must notify in writing the Director of the Division of
Taxation immediately;
iv. Each progress report shall indicate the status or work progress which shall serve as a basis for proportional
payments by the municipality. In no event shall more than 90 percent of the total contract price be billed until
full completion and performance of the contract, except any requirements for defense of tax appeals.
Furthermore, if the character or progress of the work is not satisfactory to the county board of taxation after
two consecutive months, the county board shall also notify the Director of the Division of Taxation in writing of
such lack of satisfactory progress as soon as possible; and
v. Any change in personnel shall be submitted in writing to the municipal tax assessor and county board of
taxation.
153
11. A provision committing the firm to conduct and/or assist the municipality in a program of taxpayer
orientation and education regarding the revaluation program including, but not necessarily limited to, the
following:
i. Press releases describing the purpose and nature of the revaluation program;
ii. Meetings with public groups in the community; and
iii. Mailings approved by the municipal tax assessor, at the firm's expense to all property owners explaining the
nature and purpose of the revaluation and setting forth a proposed date for the commencement of inspections
in the municipality.
12. The firm shall provide its representatives with photographic identification cards.
13. Following the formulation of land valuations, a land value map shall be prepared for the municipal tax
assessor for his or her review which will indicate all unit values and underlying data used to derive unit values.
14. The firm shall create a neighborhood map prepared for the municipal tax assessor that will indicate all
neighborhoods and/or value control sectors in the municipality;
15. It is recommended that the municipality obtain a Computer-Assisted Mass Appraisal package for purposes of
revaluation maintenance;
16. The firm shall provide all office space, furniture, equipment, machines, and other items required in
connection with this project unless otherwise provided by contract.
17. The firm shall assist by providing expert witnesses in the defense of all valuations rendered to the
municipality which are appealed to the county tax board. The firm's obligation with respect to this requirement
is limited to the initial appeal of an assessment filed during the year in which the revaluation is implemented or
the following tax year. Such assistance shall include a qualified expert from the firm who is knowledgeable with
regard to challenged assessments. In the event the municipality elects to utilize the defense services of the firm
for appeals beyond the county board of taxation level and which are filed during the year in which the
revaluation is implemented or the following tax year, an hourly rate for such services shall be set forth by the
firm. Said hourly rate shall apply to services rendered by the firm in connection with preparation, reinspections,
consultations and actual appearances at appeal proceedings.

Sent: Wednesday, May 28, 2014 2:25 PM
To: Clark, Matt
Subject: Informal Hearings
CanourRevalnotificationlettersbemailedbeforeNov1iftheTownisOKwithit??
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203
154
155
Clark, Matt
From:
Sent:
To:
Subject:
Clark, Matt
Wednesday, May 28, 2014 2:39 PM
'Neil Rubenstein'
RE: Informal Hearings
RegulationoutsideoftheDemonstrationProgramsaysnoseebelow.
A commencement date and a completion date, the latter not later than November 1. Assessment notices shall
So,youregularlyandknowinglyviolatetheregulationbynotcompletingthemontime.Noonegetspissedwhenyou
arelatebecauseitdoesntimpactelections.
WhilethetownmightgiveyouthenodIdonotseethattheyhavetheauthoritytodisregardregulation.Assuch,
beingthattheprocessrestswiththefirm(NJAC18:124.9),aletterfromthetownrequestingearlymailingswouldnot
providemuchshieldingfromtheCountyTaxBoardortheDivision.
New Jersey Administrative Code Currentness

Title 18. Department of Treasury--Taxation
Chapter 12. Local Property Tax: General (Refs & Annos)
Subchapter 4. Revaluation of Real Property by Appraisal Firms
18:12-4.8 Standards for revaluation
(a) Any firm engaged in the revaluation of all of the real property in a municipality shall comply with the
standards and conditions set forth in this subchapter. The revaluation firm acts as the agent of the municipal
tax assessor and all determinations made by the firm shall be submitted to, and approved by, the municipal tax
assessor.
1. Real property shall be valued in accordance with N.J.S.A. 54:4-1 et seq.
2. With regard to real property being constructed or altered, the firm shall determine the percentage of
completion and the appraised value of said property as of October 1 of the pretax year.
3. A separate list of exempt properties shall be provided indicating the values of said properties as if taxable.
4. Land qualified under the Farmland Assessment Act of 1964, N.J.S.A. 54:4-23.1 et seq., shall be valued in
accordance with its qualified farmland value and its highest best use value.
5. In determining taxable values of all real property, the firm shall employ the three approaches to value where
applicable. The capitalization procedure shall be included with the property record card and reconciled with the
other approaches to value.
6. To facilitate the use of the approaches to value, the most recent edition of the Real Property Appraisal
Manual for New Jersey Assessors shall be used. The use of any other appraisal manual as a basis for valuing
real property shall require approval by the Director.
7. The firm shall include real property identification material on properly labeled individual property record cards
similar in form and content to those illustrated in the Real Property Appraisal Manual. Distinct property record
cards for each of the four classifications of real property shall be provided.
156
8. The real property identification material to be entered on property record cards shall include, but not
necessarily be limited to, the following:
i. A scaled sketch of the exterior building dimensions;
ii. Notations of significant building components as ascertained from both an interior and exterior inspection;
iii. Entries on the property record cards respecting the values of each lot and building including such items as
age, construction, condition, depreciation, obsolescence, additions and deductions, appraised value, recent sales
prices, rental data and other pertinent information pertaining to the valuation of the property;
iv. Where more than one property card is required in the description of a property, all cards shall be assembled
in a standard file folder and property labeled;
v. Each property record card shall identify the individual making the inspection and set forth the date when the
interior inspection was made; and
vi. Digital photograph(s) of each individual property in the municipality.
9. The inspection of each property shall be performed in the following manner:
i. No less than three attempts shall be made to gain entry to each property;
ii. If successful entry has not been made after the first attempt, a card shall be left at the property indicating a
date when a second attempt to gain entry will be made;
iii. The card shall include a phone number and address to permit the property owner to contact the firm to make
other arrangements, if necessary;
iv. If entry is not possible upon the second visit, written notice shall be left advising that an assessment will be
estimated unless a mutually convenient arrangement is made for a third visit to gain access to the property;
v. The firm shall schedule inspections during reasonable hours which shall include evenings and Saturdays; and
vi. The municipal tax assessor shall be notified in writing of each failure to gain entry to a property and a list of
all non-entries and reasons for same shall be provided to the municipal tax assessor prior to the mailing of
values.
10. Every contract shall include the following items representing progress and control of operations:
i. A commencement date and a completion date, the latter not later than November 1. Assessment notices shall
ii. A requirement providing for the submission to the municipal tax assessor of a work schedule or plan of
operations;
iii. The firm shall provide written monthly progress reports to the municipal tax assessor for his review. The
municipal tax assessor shall forward the reports to the county board of taxation. If the county board of taxation
does not receive the required monthly progress report, it must notify in writing the Director of the Division of
Taxation immediately;
iv. Each progress report shall indicate the status or work progress which shall serve as a basis for proportional
payments by the municipality. In no event shall more than 90 percent of the total contract price be billed until
full completion and performance of the contract, except any requirements for defense of tax appeals.
Furthermore, if the character or progress of the work is not satisfactory to the county board of taxation after
two consecutive months, the county board shall also notify the Director of the Division of Taxation in writing of
such lack of satisfactory progress as soon as possible; and
v. Any change in personnel shall be submitted in writing to the municipal tax assessor and county board of
taxation.
157
11. A provision committing the firm to conduct and/or assist the municipality in a program of taxpayer
orientation and education regarding the revaluation program including, but not necessarily limited to, the
following:
i. Press releases describing the purpose and nature of the revaluation program;
ii. Meetings with public groups in the community; and
iii. Mailings approved by the municipal tax assessor, at the firm's expense to all property owners explaining the
nature and purpose of the revaluation and setting forth a proposed date for the commencement of inspections
in the municipality.
12. The firm shall provide its representatives with photographic identification cards.
13. Following the formulation of land valuations, a land value map shall be prepared for the municipal tax
assessor for his or her review which will indicate all unit values and underlying data used to derive unit values.
14. The firm shall create a neighborhood map prepared for the municipal tax assessor that will indicate all
neighborhoods and/or value control sectors in the municipality;
15. It is recommended that the municipality obtain a Computer-Assisted Mass Appraisal package for purposes of
revaluation maintenance;
16. The firm shall provide all office space, furniture, equipment, machines, and other items required in
connection with this project unless otherwise provided by contract.
17. The firm shall assist by providing expert witnesses in the defense of all valuations rendered to the
municipality which are appealed to the county tax board. The firm's obligation with respect to this requirement
is limited to the initial appeal of an assessment filed during the year in which the revaluation is implemented or
the following tax year. Such assistance shall include a qualified expert from the firm who is knowledgeable with
regard to challenged assessments. In the event the municipality elects to utilize the defense services of the firm
for appeals beyond the county board of taxation level and which are filed during the year in which the
revaluation is implemented or the following tax year, an hourly rate for such services shall be set forth by the
firm. Said hourly rate shall apply to services rendered by the firm in connection with preparation, reinspections,
consultations and actual appearances at appeal proceedings.

Sent: Wednesday, May 28, 2014 2:25 PM
To: Clark, Matt
Subject: Informal Hearings
CanourRevalnotificationlettersbemailedbeforeNov1iftheTownisOKwithit??
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203
158
Clark, Matt
From:
Sent:
To:
Subject:
Clark
Wednesday, May 14, 2014 11:14 AM
Neil Rubenstein
FW: Bradley Beach Tax Map Update for 2015 revaluation
From: edward mullane [mailto:edmullane@yahoo.com]

Sent: Wednesday, May 14, 2014 10:58 AM
To: Clark, Matt
Cc: Neil Rubenstein
Subject: Bradley Beach Tax Map Update for 2015 revaluation
Mr. Clark,
Please accept this e-mail as an official update of the Bradley Beach Tax Map/Revaluation situation:
12-15-13 - Revaluation contract signed by Borough and sent to Division. Sitting on Director's Desk.
1-15-14 - The Borough appointed ARH Engineering/Civil Solutions the tax map project.
2-15-14 - The Borough sent all tax maps to the Division of Taxation.
4-10-14 - The map was reviewed/returned by the Division.
5-12-14 - The correction list was completed for final submission.
5-14-14 - Final edits being completed. Awaiting full approval.
Respectfully Submitted,
Ed Mullane: Assessor

To: Ed Mullane ; jgillooly@irr.com
Subject: Revauation and Tax Map Approval
Dear Monmouth County Assessor:
As part of the agreed upon implementation schedule of the Assessment Demonstration Program, P.L. 2013, c. 15, the
following Monmouth County municipalities are scheduled for revaluation completion November 1, 2015 for the tax year
2016.
Eatontown
Ocean Twp
Lake Como
Currently, I have no evidence that the above towns have gone out to bid for revaluation services and more importantly, I
have no evidence that the town has begun the process of Tax Map approval with the NJ Division of Taxation. Tax Map
approval has become time consuming. There is legislation pending, A-3188, that would require the submission of digital
159
tax maps and New Jersey Administrative Code, NJAC 18:23A-1.1 et seq., pending revisions require significant changes to
maps. Point being, you cannot wait until 2015 to begin the process and expect for Map approval, contract approval, public
notice, inspection, valuation and finalization to be completed by November 1, 2015.
Based on the above I am asking that each municipality begin the Tax Map review process immediately. At the very least
this means the submission of the current maps for initial review and BLQ validation with current MODIV. As part of the
countywide implementation of the Assessment Demonstration Program it is not acceptable to delay the scheduled
revaluation date due to Tax Map approval.
Please contact me if for any reason you cannot comply with this request.
Matthew Clark
Monmouth County Tax Administrator
160
Clark, Matt
From:
Sent:
To:
Subject:
Clark
Neil Rubenstein
FW: Lake Como Tax Map Update

To: Clark, Matt
Cc: Edward Mullane
Subject: Lake Como Tax Map Update
Mr. Clark,
Please accept this e-mail as an official update of the Lake Como Tax Map situation:
1-15-14 - The Borough decided against requesting RFP's for tax map corrections and appointed the Borough Engineer
the project.
2-15-14 - Lake Como sent all tax map changes to Cme Engineering for a complete update for revaluation submission.
4-1-14 - The map was sent to the Division of Taxation.
5-1-14 - The map was reviewed/returned by the Division. The correction list is being completed for final submission.

2016.
Eatontown
Ocean Twp
Lake Como
161
Matthew Clark
162
Clark, Matt
From:
Sent:
To:
Subject:
Clark
Neil Rubenstein
FW: Ocean Tax Map Update: Revaluation and Tax Map Approval
From: Ed Mullane [mailto:emullane@oceantwp.org]

To: Clark, Matt
Subject: Ocean Tax Map Update: Revaluation and Tax Map Approval
Mr. Clark,
Please accept this e-mail as an official update of the Ocean Township Tax Map situation:
1-15-14 - Ocean Township sent all tax map changes to ARH Engineering/Civil Solutions for a complete update for
revaluation submission. The maps should be back for a proof reading in the next 3 weeks. The map will then be sent to
the Division of Taxation.

To: Ed Mullane; jgillooly@irr.com
DearMonmouthCountyAssessor:
AspartoftheagreeduponimplementationscheduleoftheAssessmentDemonstrationProgram,P.L.2013,c.15,the
followingMonmouthCountymunicipalitiesarescheduledforrevaluationcompletionNovember1,2015forthetaxyear
2016.
Eatontown
OceanTwp
LakeComo
Currently,Ihavenoevidencethattheabovetownshavegoneouttobidforrevaluationservicesandmoreimportantly,I
havenoevidencethatthetownhasbeguntheprocessofTaxMapapprovalwiththeNJDivisionofTaxation.TaxMap
approvalhasbecometimeconsuming.Thereislegislationpending,A3188,thatwouldrequirethesubmissionofdigital
taxmapsandNewJerseyAdministrativeCode,NJAC18:23A1.1etseq.,pendingrevisionsrequiresignificantchangesto
maps.Pointbeing,youcannotwaituntil2015tobegintheprocessandexpectforMapapproval,contractapproval,
publicnotice,inspection,valuationandfinalizationtobecompletedbyNovember1,2015.
BasedontheaboveIamaskingthateachmunicipalitybegintheTaxMapreviewprocessimmediately.Attheveryleast
thismeansthesubmissionofthecurrentmapsforinitialreviewandBLQvalidationwithcurrentMODIV.Aspartofthe
countywideimplementationoftheAssessmentDemonstrationProgramitisnotacceptabletodelaythescheduled
revaluationdateduetoTaxMapapproval.
Pleasecontactmeifforanyreasonyoucannotcomplywiththisrequest.
MatthewClark
163
164
Clark, Matt
From:
Sent:
To:
Subject:
Clark, Matt
'Neil Rubenstein'
FW: Lake Como Tax Map Update

To: Clark, Matt
Cc: Edward Mullane
Subject: Lake Como Tax Map Update
Mr. Clark,
Please accept this e-mail as an official update of the Lake Como Tax Map situation:
1-15-14 - The Borough decided against requesting RFP's for tax map corrections and appointed the Borough Engineer
the project.
2-15-14 - Lake Como sent all tax map changes to Cme Engineering for a complete update for revaluation submission.
4-1-14 - The map was sent to the Division of Taxation.
5-1-14 - The map was reviewed/returned by the Division. The correction list is being completed for final submission.

2016.
Eatontown
Ocean Twp
Lake Como
165
Matthew Clark
166
Clark, Matt
From:
Sent:
To:
Subject:
Clark, Matt
'Neil Rubenstein'
FW: Bradley Beach Tax Map Update for 2015 revaluation

To: Clark, Matt
Cc: Neil Rubenstein
Subject: Bradley Beach Tax Map Update for 2015 revaluation
Mr. Clark,
Please accept this e-mail as an official update of the Bradley Beach Tax Map/Revaluation situation:
12-15-13 - Revaluation contract signed by Borough and sent to Division. Sitting on Director's Desk.
1-15-14 - The Borough appointed ARH Engineering/Civil Solutions the tax map project.
2-15-14 - The Borough sent all tax maps to the Division of Taxation.
4-10-14 - The map was reviewed/returned by the Division.
5-12-14 - The correction list was completed for final submission.
5-14-14 - Final edits being completed. Awaiting full approval.

2016.
Eatontown
Ocean Twp
Lake Como
167
Matthew Clark
168
Clark, Matt
From:
Sent:
To:
Subject:
Clark, Matt
'Neil Rubenstein'
FW: Ocean Tax Map Update: Revaluation and Tax Map Approval
From: Ed Mullane [mailto:emullane@oceantwp.org]

To: Clark, Matt
Subject: Ocean Tax Map Update: Revaluation and Tax Map Approval
Mr. Clark,
Please accept this e-mail as an official update of the Ocean Township Tax Map situation:
1-15-14 - Ocean Township sent all tax map changes to ARH Engineering/Civil Solutions for a complete update for
revaluation submission. The maps should be back for a proof reading in the next 3 weeks. The map will then be sent to
the Division of Taxation.

To: Ed Mullane; jgillooly@irr.com
DearMonmouthCountyAssessor:
AspartoftheagreeduponimplementationscheduleoftheAssessmentDemonstrationProgram,P.L.2013,c.15,the
followingMonmouthCountymunicipalitiesarescheduledforrevaluationcompletionNovember1,2015forthetaxyear
2016.
Eatontown
OceanTwp
LakeComo
Currently,Ihavenoevidencethattheabovetownshavegoneouttobidforrevaluationservicesandmoreimportantly,I
havenoevidencethatthetownhasbeguntheprocessofTaxMapapprovalwiththeNJDivisionofTaxation.TaxMap
approvalhasbecometimeconsuming.Thereislegislationpending,A3188,thatwouldrequirethesubmissionofdigital
taxmapsandNewJerseyAdministrativeCode,NJAC18:23A1.1etseq.,pendingrevisionsrequiresignificantchangesto
maps.Pointbeing,youcannotwaituntil2015tobegintheprocessandexpectforMapapproval,contractapproval,
publicnotice,inspection,valuationandfinalizationtobecompletedbyNovember1,2015.
BasedontheaboveIamaskingthateachmunicipalitybegintheTaxMapreviewprocessimmediately.Attheveryleast
thismeansthesubmissionofthecurrentmapsforinitialreviewandBLQvalidationwithcurrentMODIV.Aspartofthe
countywideimplementationoftheAssessmentDemonstrationProgramitisnotacceptabletodelaythescheduled
revaluationdateduetoTaxMapapproval.
Pleasecontactmeifforanyreasonyoucannotcomplywiththisrequest.
MatthewClark
169
170
Clark, Matt
From:
Sent:
To:
Subject:

'Clark, Matt'
RE: ADP Overview
HestheownerofAppraisalSystems.Hewillbefine..
HopeWednesdaygoeswell!
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

Sent: Monday, April 21, 2014 4:22 PM
To: Neil Rubenstein
Subject: RE: ADP Overview
HopehehasenoughgreasetobecomethecountyAssessor

To: Clark, Matt
IfIhadtobet,Rickisntpushingtoohard..Imsureheshappywiththestatusquo..
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

To: Neil Rubenstein
Idontunderstandthesupportrequestedfromtown.Iftheyarereceivingalloftheinspectionswhatremains?Forthose
thathadinspectionlineitemssimplyspenditonmassassessmentvaluationconsultinguntiltheygetahandleonit.
171
OfmoreconcerniswhatwilltheTaxBoarddotoassistthem.Technologyandeducationarethekeystotransforming
thecurrentassessorintoaADPAssessor.Ifneeded,theCTBcouldbuyablockoftimefromrevaluationfirmsto
provideinitialassistance.

To: Clark, Matt
Subject: FW: ADP Overview
CommentfromRickDelGuercioaftertheTriCountymeeting..
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203
From: rdel234
[mailto:rdel234
To: Neil Rubenstein
Subject: Re: ADP Overview
Thebigconcern(especiallyfromPassaicAssessors)isthesupporttheywouldgetfromtheirtown.Mostagreethatdoing
therollingreassessmentwithoutthissupportwouldbeahugeburden.
SentfrommyiPhone
OnApr21,2014,at1:55PM,NeilRubenstein<neil@realtyappraisal.net>wrote:
Rick,
Howdidthemeetinggo?
Neil
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

To: 'rdel234
'
172
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

To: Neil Rubenstein
Subject: ADP Overview
Tomaximizetaxpayersavings,itisexpectedthattheAssessor,withthesupportofeducation,
technologyandtheTaxBoard,willperformallvaluationinthefuture.Withthatsaid,fromapractical
standpointitisexpectedthatmanywillneedtheassistanceofanannualvaluationconsultancyfor
assistanceintheannualreassessment.
Sothehybridofthefuturewillbe:
TheMonmouthCountyAssessmentDemonstrationProgram,
5yearannual20%internalinspectionsbeingperformedbyoutsideentity,and
valuationconsultancyasneeded.
This message, including any prior messages and attachments, may contain advisory, consultative and/or deliberative material, confidential
information or privileged communications of the County of Monmouth. Access to this message by anyone other than the sender and the
intended recipient(s) is unauthorized. If you are not the intended recipient of this message, any disclosure, copying, distr bution or action
taken or not taken in reliance on it, without the expressed written consent of the County, is proh bited. If you have received this message in
error, you should not save, scan, transmit, print, use or disseminate this message or any information contained in this message in any way
and you should promptly delete or destroy this message and all copies of it. Please notify the sender by return e-mail if you have received
this message in error.
173
Clark, Matt
From:
Sent:
To:
Subject:

'Clark, Matt'
RE: ADP Overview
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

To: Neil Rubenstein

To: Clark, Matt
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

To: Neil Rubenstein
174

To: Clark, Matt
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203
From: rdel234
[mailto:rdel234
To: Neil Rubenstein
SentfrommyiPhone
Rick,
Howdidthemeetinggo?
Neil
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

To: 'rdel234
'
175
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

To: Neil Rubenstein
176
Clark, Matt
From:
Sent:
To:
Subject:

'Clark, Matt'
RE: ADP Overview
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

To: Neil Rubenstein

To: Clark, Matt
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

To: Neil Rubenstein
177

To: Clark, Matt
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203
From: rdel234
[mailto:rdel234
To: Neil Rubenstein
SentfrommyiPhone
Rick,
Howdidthemeetinggo?
Neil
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

To: 'rdel234
'
178
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

To: Neil Rubenstein
179
Clark, Matt
From:
Sent:
To:
Subject:
Clark
Neil Rubenstein
RE: ADP Overview

To: Clark, Matt
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

To: Neil Rubenstein

To: Clark, Matt
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203
180
From: rdel234
[mailto:rdel234
To: Neil Rubenstein
SentfrommyiPhone
Rick,
Howdidthemeetinggo?
Neil
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

To: 'rdel234
'
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

To: Neil Rubenstein
181

182
Clark, Matt
From:
Sent:
To:
Subject:

'Clark, Matt'
RE: ADP Overview
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

To: Neil Rubenstein

To: Clark, Matt
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203
From: rdel234
[mailto:rdel234
To: Neil Rubenstein
183

SentfrommyiPhone
Rick,
Howdidthemeetinggo?
Neil
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

To: 'rdel234
'
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

To: Neil Rubenstein
184
185
Clark, Matt
From:
Sent:
To:
Subject:

'Clark, Matt'
RE: ADP Overview
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

To: Neil Rubenstein

To: Clark, Matt
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203
From: rdel234
[mailto:rdel234
To: Neil Rubenstein
186

SentfrommyiPhone
Rick,
Howdidthemeetinggo?
Neil
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

To: 'rdel234
'
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

To: Neil Rubenstein
187
188
Clark, Matt
From:
Sent:
To:
Subject:

'Clark, Matt'
RE: ADP Overview
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

To: Neil Rubenstein

To: Clark, Matt
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203
From: rdel234
[mailto:rdel234
To: Neil Rubenstein
189

SentfrommyiPhone
Rick,
Howdidthemeetinggo?
Neil
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

To: 'rdel234
'
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

To: Neil Rubenstein
190
191
Clark, Matt
From:
Sent:
To:
Subject:
Clark, Matt
'Neil Rubenstein'
RE: ADP Overview

To: Clark, Matt
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

To: Neil Rubenstein

To: Clark, Matt
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203
192
From: rdel234
[mailto:rdel234
To: Neil Rubenstein
SentfrommyiPhone
Rick,
Howdidthemeetinggo?
Neil
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

To: 'rdel234
'
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

To: Neil Rubenstein
193

194
Clark, Matt
From:
Sent:
To:
Subject:
Clark
Neil Rubenstein
RE: ADP Overview

To: Clark, Matt
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203
From: rdel234
[mailto:rdel234
To: Neil Rubenstein
SentfrommyiPhone
Rick,
Howdidthemeetinggo?
Neil
NeilRubenstein
Suite4
195
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

To: 'rdel234
'
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

To: Neil Rubenstein
196
Clark, Matt
From:
Sent:
To:
Subject:
Clark, Matt
'Neil Rubenstein'
RE: ADP Overview

To: Clark, Matt
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203
From: rdel234
[mailto:rdel234
To: Neil Rubenstein
SentfrommyiPhone
Rick,
Howdidthemeetinggo?
Neil
NeilRubenstein
Suite4
197
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

To: 'rdel234
'
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

To: Neil Rubenstein
198
Clark, Matt
From:
Sent:
To:
Subject:

'Clark, Matt'
FW: ADP Overview
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203
From: rdel234
[mailto:rdel234
To: Neil Rubenstein
SentfrommyiPhone
Rick,
Howdidthemeetinggo?
Neil
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

To: 'rdel234
'
199
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

To: Neil Rubenstein
200
Clark, Matt
From:
Sent:
To:
Subject:

'Clark, Matt'
FW: ADP Overview
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203
From: rdel234
[mailto:rdel234
To: Neil Rubenstein
SentfrommyiPhone
Rick,
Howdidthemeetinggo?
Neil
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

To: 'rdel234
'
201
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

To: Neil Rubenstein
202
Clark, Matt
From:
Sent:
To:
Subject:

'Clark, Matt'
FW: ADP Overview
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203
From: rdel234
[mailto:rdel234
To: Neil Rubenstein
SentfrommyiPhone
Rick,
Howdidthemeetinggo?
Neil
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

To: 'rdel234
'
203
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

To: Neil Rubenstein
204
Clark, Matt
From:
Sent:
To:
Subject:
Attachments:
Clark
Neil Rubenstein
ADP Overview
PL 2013 Chapter 15 PP Implementation 4-3-14 Passaic.pdf
Tomaximizetaxpayersavings,itisexpectedthattheAssessor,withthesupportofeducation,technologyandtheTax
Board,willperformallvaluationinthefuture.Withthatsaid,fromapracticalstandpointitisexpectedthatmanywill
needtheassistanceofanannualvaluationconsultancyforassistanceintheannualreassessment.
205
Clark, Matt
From:
Sent:
To:
Subject:
Attachments:
Clark, Matt
'Neil Rubenstein'
ADP Overview
PL 2013 Chapter 15 PP Implementation 4-3-14 Passaic.pdf
Tomaximizetaxpayersavings,itisexpectedthattheAssessor,withthesupportofeducation,technologyandtheTax
Board,willperformallvaluationinthefuture.Withthatsaid,fromapracticalstandpointitisexpectedthatmanywill
needtheassistanceofanannualvaluationconsultancyforassistanceintheannualreassessment.
206
Clark, Matt
From:
Sent:
To:
Cc:
Subject:

Friday, March 21, 2014 10:39 AM
Clark, Matt
JohnButow
Re: Coast Star Sea Girt reval
Tobehonestheshouldhaveletmedoallofthetalking...
SentfrommyiPhone
OnMar21,2014,at9:17AM,"Clark,Matt"<Matt.Clark@co.monmouth.nj.us>wrote:
Mightbetheworstarticleever.
If, I guess, you live in Buckingham Palace, Mr. Haney said, its absolutely your right [to not
let the inspector inside], but it is also my job. Courts said in maintaining that right, you give up
that right, too.
From: JohnButow [mailto:jbutow@longbranch.org]
Sent: Friday, March 21, 2014 8:51 AM
To: Clark, Matt; Neil Rubenstein
Subject: Coast Star Sea Girt reval
Tax assessor, firm get residents ready for

revaluation pilot program
<image001.gif><image002.gif>
Discusses process with residents as part of workshop

meeting
By Caren Caterina
SEA GIRT Ready or not, here it comes.
The property revaluation pilot program is heading this way, leaving waves of questions in the
wake of borough residents.
The goal of the revaluation program, essentially, is to adjust all property assessments to fair
market value.
To help address concerns regarding this new program, the borough organized a workshop last
Wednesday night, held prior to the regular council meeting.
Advertisement
<image003.jpg>
ABOUT THE PROGRAM
Sea Girt is just one of the many municipalities in Monmouth County which will be forced to
undergo a mandated program called the Monmouth County Assessment Demonstration Program.
The pilot program of the Monmouth County Tax Board is advancing the countys tax process by
having local tax assessors complete property reassessments on individual properties every five
years.
Part of the new law is that 20 percent of homes have to be inspected every year. An inspection
must be done in both the inside and the outside of homes.
207
Additionally, boroughs who were mandated to participate in this program had to look into bids
for firms who do this type of work.
Sea Girt previously approved its lowest bidder, Realty Appraisal Company, of West New York,
in the amount of $110,000. This is the cost for the complete revaluation of all real property in the
borough as of Oct. 1, 2014, to be effective for the 2015 tax year.
ADDRESSING CONCERNS
Borough tax assessor Bernard Haney and Neil Rubenstein, of Realty Appraisal, conducted the
workshop last Wednesday night.
Many towns were ordered to do a revaluation, Mr. Rubenstein said. Sea Girt is not alone.
One of the biggest concerns residents had was regarding the inspection.
According to Mr. Haney, the inspections should take about five minutes long.
[Inspectors] have a whole list of things they check off, Mr. Haney said.
In addition to physically checking the outside of a property, they also need to check the inside.
One of the main questions asked is whether the homeowner has to let the inspector into their
home.
The answer is no, but there is a caveat, Mr. Haney said.
The inspector, therefore, will have to make an educated guess.
that right, too.
If no one is home when an inspector shows up, there will be a telephone number left for
homeowners to call for an inspection appointment, Mr. Haney said.
The inspectors will keep track of all the homes that were not inspected. They also understand
that some homeowners are snowbirds and may not be home at that time.
Mr. Rubenstein said the goal simply is to appraise every property at fair market value.
There is no crystal ball, Mr. Rubenstein said. No two homes will be the same.
We are not ramming this down anyones throat, Mr. Rubenstein continued. When we do these
inspections, if it is not a convenient time, we dont take this as a refusal.
Mr. Rubenstein said letting the inspector in will help to provide a fair and accurate appraisal on
the property.
There is no requirement to let us in, Mr. Rubenstein said. If you dont let us in, it just defers
an accurate appraisal.
Following inspections, Mr. Rubenstein said residents will be mailed a letter regarding individual
appraisals, and how homeowners can discuss the appraisal with them.
All we are doing is leveling the playing field. Mr. Rubenstein said.
Mr. Haney said if homeowners are not home at the time of an inside inspection, inspectors will
do the outside work only.
In May, they will send a notice to residents who were not home for inside inspections. Those
residents will be asked to schedule an appointment, which may include nights and weekends, he
said.
Inspectors will look at the overall condition of the house.
Councilman Michael Mulroy, who stated that he works in real estate industry, said the program
will be a challenge for inspectors.
You arent walking into Wall where every home is a cookie-cutter, Councilman Mulroy said.
Mayor Ken Farrell said there are homes in Sea Girt that are 100 years old, as well as newer
homes.
Mr. Rubenstein said part of the challenge is the fact that this process is subjective.
We drive up and down and look at every property, he said. The final step is appraising the
property.
Mr. Rubenstein said data will be collected and marked down on a form.
Mr. Rubenstein said they will also ask homeowners, as inspections are done, about their home.
208
They are trained to physically collect that data with your help, he said.
Most people tell us the truth, Mr. Rubenstein said.
Lets not over-complicate it, Mr. Haney added. Rooms that are in their original condition, for
example, are considered normal. Recent upgrades, such as a jacuzzi tub in the bathroom, is
considered modern, Mr. Haney said.
Though these factors can affect the appraisal of a home, Mr. Haney said it is not something
residents need to fret about.
Mr. Haney said residents would not see any new numbers on their new tax bill until Aug. 1,
2015.
It is more than a year away before this will impact you, he said.
Councilman Paul Cerami also asked how the Federal Emergency Management Agencys
[FEMA] new flood zone maps might have an effect on this.
It would be next year before we know what that does, Mr. Haney said. The most important
part is making sure the information we have is correct.
Mr. Haney said he has further information if anyone would like more.
Mr. Haney can be reached by contacting Sea Girt Borough Hall at 732-449-9433, ext. 119, or by
emailing him at bhaney@seagirtboro.com.
JohnE.Butow,CTA,SCRREA
Assessor
CityofLongBranch
344Broadway
LongBranch,NJ07740
7325715658
Fax7322221516
209
Clark, Matt
From:
Sent:
To:
Cc:
Subject:

Clark, Matt
JohnButow
SentfrommyiPhone
that right, too.


meeting
By Caren Caterina
market value.
Advertisement
<image003.jpg>
ABOUT THE PROGRAM
years.
210
ADDRESSING CONCERNS
home.
that right, too.
the property.
said.
homes.
property.
211
2015.
Assessor
CityofLongBranch
344Broadway
LongBranch,NJ07740
7325715658
Fax7322221516
212
Clark, Matt
From:
Sent:
To:
Cc:
Subject:

Clark, Matt
JohnButow
SentfrommyiPhone
that right, too.


meeting
By Caren Caterina
market value.
Advertisement
<image003.jpg>
ABOUT THE PROGRAM
years.
213
ADDRESSING CONCERNS
home.
that right, too.
the property.
said.
homes.
property.
214
2015.
Assessor
CityofLongBranch
344Broadway
LongBranch,NJ07740
7325715658
Fax7322221516
215
Clark, Matt
From:
Sent:
To:
Subject:
Clark
JohnButow; Neil Rubenstein
RE: Coast Star Sea Girt reval
If, I guess, you live in Buckingham Palace, Mr. Haney said, its absolutely your right [to not let the inspector
inside], but it is also my job. Courts said in maintaining that right, you give up that right, too.

Discusses process with residents as part of workshop meeting

By Caren Caterina
The property revaluation pilot program is heading this way, leaving waves of questions in the wake of borough
residents.
The goal of the revaluation program, essentially, is to adjust all property assessments to fair market value.
To help address concerns regarding this new program, the borough organized a workshop last Wednesday night,
held prior to the regular council meeting.
Advertisement
ABOUT THE PROGRAM

Sea Girt is just one of the many municipalities in Monmouth County which will be forced to undergo a
mandated program called the Monmouth County Assessment Demonstration Program.
The pilot program of the Monmouth County Tax Board is advancing the countys tax process by having local
tax assessors complete property reassessments on individual properties every five years.
Part of the new law is that 20 percent of homes have to be inspected every year. An inspection must be done in
both the inside and the outside of homes.
Additionally, boroughs who were mandated to participate in this program had to look into bids for firms who do
this type of work.
Sea Girt previously approved its lowest bidder, Realty Appraisal Company, of West New York, in the amount
of $110,000. This is the cost for the complete revaluation of all real property in the borough as of Oct. 1, 2014,
to be effective for the 2015 tax year.
216
ADDRESSING CONCERNS
Borough tax assessor Bernard Haney and Neil Rubenstein, of Realty Appraisal, conducted the workshop last
Wednesday night.
One of the main questions asked is whether the homeowner has to let the inspector into their home.
If no one is home when an inspector shows up, there will be a telephone number left for homeowners to call for
an inspection appointment, Mr. Haney said.
The inspectors will keep track of all the homes that were not inspected. They also understand that some
homeowners are snowbirds and may not be home at that time.
We are not ramming this down anyones throat, Mr. Rubenstein continued. When we do these inspections, if
it is not a convenient time, we dont take this as a refusal.
Mr. Rubenstein said letting the inspector in will help to provide a fair and accurate appraisal on the property.
There is no requirement to let us in, Mr. Rubenstein said. If you dont let us in, it just defers an accurate
appraisal.
Following inspections, Mr. Rubenstein said residents will be mailed a letter regarding individual appraisals, and
how homeowners can discuss the appraisal with them.
Mr. Haney said if homeowners are not home at the time of an inside inspection, inspectors will do the outside
work only.
In May, they will send a notice to residents who were not home for inside inspections. Those residents will be
asked to schedule an appointment, which may include nights and weekends, he said.
Councilman Michael Mulroy, who stated that he works in real estate industry, said the program will be a
challenge for inspectors.
Mayor Ken Farrell said there are homes in Sea Girt that are 100 years old, as well as newer homes.
We drive up and down and look at every property, he said. The final step is appraising the property.
Lets not over-complicate it, Mr. Haney added. Rooms that are in their original condition, for example, are
considered normal. Recent upgrades, such as a jacuzzi tub in the bathroom, is considered modern, Mr.
Haney said.
Though these factors can affect the appraisal of a home, Mr. Haney said it is not something residents need to
fret about.
Mr. Haney said residents would not see any new numbers on their new tax bill until Aug. 1, 2015.
Councilman Paul Cerami also asked how the Federal Emergency Management Agencys [FEMA] new flood
zone maps might have an effect on this.
217
It would be next year before we know what that does, Mr. Haney said. The most important part is making
sure the information we have is correct.
Mr. Haney can be reached by contacting Sea Girt Borough Hall at 732-449-9433, ext. 119, or by emailing him
at bhaney@seagirtboro.com.
Assessor
CityofLongBranch
344Broadway
LongBranch,NJ07740
7325715658
Fax7322221516
218
Clark, Matt
From:
Sent:
To:
Subject:
Clark, Matt
'JohnButow'; Neil Rubenstein
RE: Coast Star Sea Girt reval

Discusses process with residents as part of workshop meeting
By Caren Caterina
The property revaluation pilot program is heading this way, leaving waves of questions in the wake of borough
residents.
The goal of the revaluation program, essentially, is to adjust all property assessments to fair market value.
To help address concerns regarding this new program, the borough organized a workshop last Wednesday night,
held prior to the regular council meeting.
Advertisement
ABOUT THE PROGRAM

219
Sea Girt is just one of the many municipalities in Monmouth County which will be forced to undergo a
mandated program called the Monmouth County Assessment Demonstration Program.
The pilot program of the Monmouth County Tax Board is advancing the countys tax process by having local
tax assessors complete property reassessments on individual properties every five years.
Part of the new law is that 20 percent of homes have to be inspected every year. An inspection must be done in
both the inside and the outside of homes.
Additionally, boroughs who were mandated to participate in this program had to look into bids for firms who do
this type of work.
Sea Girt previously approved its lowest bidder, Realty Appraisal Company, of West New York, in the amount
of $110,000. This is the cost for the complete revaluation of all real property in the borough as of Oct. 1, 2014,
to be effective for the 2015 tax year.
ADDRESSING CONCERNS
Borough tax assessor Bernard Haney and Neil Rubenstein, of Realty Appraisal, conducted the workshop last
Wednesday night.
One of the main questions asked is whether the homeowner has to let the inspector into their home.
If no one is home when an inspector shows up, there will be a telephone number left for homeowners to call for
an inspection appointment, Mr. Haney said.
The inspectors will keep track of all the homes that were not inspected. They also understand that some
homeowners are snowbirds and may not be home at that time.
220
We are not ramming this down anyones throat, Mr. Rubenstein continued. When we do these inspections, if
it is not a convenient time, we dont take this as a refusal.
Mr. Rubenstein said letting the inspector in will help to provide a fair and accurate appraisal on the property.
There is no requirement to let us in, Mr. Rubenstein said. If you dont let us in, it just defers an accurate
appraisal.
Following inspections, Mr. Rubenstein said residents will be mailed a letter regarding individual appraisals, and
how homeowners can discuss the appraisal with them.
Mr. Haney said if homeowners are not home at the time of an inside inspection, inspectors will do the outside
work only.
In May, they will send a notice to residents who were not home for inside inspections. Those residents will be
asked to schedule an appointment, which may include nights and weekends, he said.
Councilman Michael Mulroy, who stated that he works in real estate industry, said the program will be a
challenge for inspectors.
Mayor Ken Farrell said there are homes in Sea Girt that are 100 years old, as well as newer homes.
We drive up and down and look at every property, he said. The final step is appraising the property.
Lets not over-complicate it, Mr. Haney added. Rooms that are in their original condition, for example, are
considered normal. Recent upgrades, such as a jacuzzi tub in the bathroom, is considered modern, Mr.
Haney said.
Though these factors can affect the appraisal of a home, Mr. Haney said it is not something residents need to
fret about.
Mr. Haney said residents would not see any new numbers on their new tax bill until Aug. 1, 2015.
221
Councilman Paul Cerami also asked how the Federal Emergency Management Agencys [FEMA] new flood
zone maps might have an effect on this.
It would be next year before we know what that does, Mr. Haney said. The most important part is making
sure the information we have is correct.
Mr. Haney can be reached by contacting Sea Girt Borough Hall at 732-449-9433, ext. 119, or by emailing him
at bhaney@seagirtboro.com.
Assessor
CityofLongBranch
344Broadway
LongBranch,NJ07740
7325715658
Fax7322221516
222
Clark, Matt
From:
Sent:
To:
Cc:
Subject:

Wednesday, March 12, 2014 12:01 PM
'Clark, Matt'
'George Lockwood'
RE: Photographs
Matt,
IhavetheoriginalphotodiskforSpringlakeHeights.
Senditto??
Neil
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

Sent: Thursday, March 06, 2014 1:41 PM
To: Mark Fitzpatrick; Schenk, Veronica
Cc: george@microsystems-nj.com; Brian Enright, Tax Assessor; asstx@aol.com; edward mullane; ahcessr@aol.com;
Bernie Haney; Tom Davis; aworth@mtnj.org; Eileen Marchetti; Tom Glock
Subject: Photographs
Hello:
TheMonmouthCountyTaxBoardisintheprocessofupdatingthewayinwhichitsvarioussoftwareapplications
accessesandportraysparcelphotographs.
TheTaxBoardhasnophotographsforthemunicipalitieslistedbelow.Iftheyexistpleaseprovidethemassoonas
possible.
13Englishtown.LastRevaluation2008
15Farmingdale.LastRevaluation2005orderedfor2015ADP
20Holmdel.LastRevaluation2007
28Manalapan.LastRevaluation2007
33Millstone.LastRevaluation2010
43SeaGirt.LastRevaluation2005orderedfor2015ADP
45ShrewsburyTwp.LastRevaluation2008
46LakeComo.LastRevaluation2006orderedfor2016(TaxCourtAppeal)
47SpringLake.LastRevaluation2005orderedfor2017ADP
48SpringLakeHgts.LastRevaluation2008
50UnionBeachLastRevaluation2003orderedfor2015
52WallLastRevaluation2002orderedfor2015(TaxCourtAppeal2016)
223
MatthewClark
224
Clark, Matt
From:
Sent:
To:
Subject:

Thursday, March 06, 2014 5:17 PM
'Clark, Matt'
RE: Photographs
M
Shocker..WiththeexceptionofSpringLakeHtsandShrewsburyTwp,theywerealldonebyotherrevalfirms
Iwillgetthosetwotoyou.
N
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

Sent: Thursday, March 06, 2014 1:41 PM
To: Mark Fitzpatrick; Schenk, Veronica
Cc: george@microsystems-nj.com; Brian Enright, Tax Assessor; asstx@aol.com; edward mullane; ahcessr@aol.com;
Bernie Haney; Tom Davis; aworth@mtnj.org; Eileen Marchetti; Tom Glock
Subject: Photographs
Hello:
TheMonmouthCountyTaxBoardisintheprocessofupdatingthewayinwhichitsvarioussoftwareapplications
accessesandportraysparcelphotographs.
TheTaxBoardhasnophotographsforthemunicipalitieslistedbelow.Iftheyexistpleaseprovidethemassoonas
possible.
13Englishtown.LastRevaluation2008
15Farmingdale.LastRevaluation2005orderedfor2015ADP
20Holmdel.LastRevaluation2007
28Manalapan.LastRevaluation2007
33Millstone.LastRevaluation2010
43SeaGirt.LastRevaluation2005orderedfor2015ADP
45ShrewsburyTwp.LastRevaluation2008
46LakeComo.LastRevaluation2006orderedfor2016(TaxCourtAppeal)
47SpringLake.LastRevaluation2005orderedfor2017ADP
48SpringLakeHgts.LastRevaluation2008
50UnionBeachLastRevaluation2003orderedfor2015
52WallLastRevaluation2002orderedfor2015(TaxCourtAppeal2016)
225
MatthewClark
226
Clark, Matt
From:
Sent:
To:
Subject:

Wednesday, January 08, 2014 11:41 AM
'Clark, Matt'
FW: Monday's Special Meeting
FYI
NeilRubenstein
Suite4
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

Sent: Wednesday, January 08, 2014 11:29 AM
To: Neil Rubenstein
Subject: RE: Monday's Special Meeting
Neil, I trust that you heard the meeting on Monday went well and we will not be filing any appeals. We have
some things that need follow-up, but I think it will all fall to Steve Walters and/or his replacement. Thanks for
your assistance. Best regards, Theresa
______________________________________
748 River Road
Phone # 732-747-0241
Fax # 732-747-6962
Sent: Saturday, January 04, 2014 5:00 PM
To: Theresa Casagrande
Subject: Re: Monday's Special Meeting
Ibelieveitisaccurateandwellput.Iwilldomybesttotryandlooksomeoftheseuppriortothemeeting,butI
Can'tguaranteethatIwillfindanyinfo.
Neil
SentfrommyiPhone
OnJan4,2014,at3:33PM,"TheresaCasagrande"<tcasagrande@fhboro.net>wrote:
227
<TAX VALUATION COMPARISONS.pdf>
236
Clark, Matt
From:
Sent:
To:
Clark
Tuesday, November 12, 2013 10:29 AM
Neil Rubenstein
Considerbelow
NJSA54:438.1.Notificationofcurrentassessmentandprecedingyear'staxes;notificationofchangeinassessment;
contents
a.Exceptasprovidedinsubsectionb.ofthissection,everyassessor,priortoFebruary1,shallnotifybymaileach
taxpayerofthecurrentassessmentandprecedingyear'staxes.Thereafter,theassessororcountyboardoftaxationshall
notifyeachtaxpayerbymailwithin30daysofanychangetotheassessment.Thisnotificationofchangeofassessment
shallcontainthepriorassessmentandthecurrentassessment.Thedirectorshallestablishtheformofnoticeof
assessmentandchangeofassessment.Anynoticeissuedbytheassessororcountyboardoftaxationshallcontain
informationinstructingtaxpayersonhowtoappealtheirassessment.
b.Inthecaseofamunicipalitylocatedinacountywherethecountyboardoftaxationisparticipatinginthe
demonstrationprogramestablishedinsection4ofP.L.2013,c.15(C.54:1104),everyassessor,onorbeforeNovember
15ofthepretaxyear,shallnotifybymaileachtaxpayerofthepreliminaryassessmentandprecedingyear'staxes.
Thereafter,theassessororcountyboardoftaxationshallnotifyeachtaxpayerbymailwithin30daysofanychangeto
theassessment.Thisnotificationofchangeofassessmentshallcontainthepriorassessmentandthecurrent
assessment.Thedirectorshallestablishtheformofnoticeofassessmentandchangeofassessment.Anynoticeissued
bytheassessororcountyboardoftaxationshallcontaininformationinstructingtaxpayersonhowtoappealtheir
assessment.
c.Thecountyboardoftaxationofthedemonstrationcountyshallmakethepreliminarydataelectronicallyaccessibleto
thepublicbypostingthedatainsearchableformonthecounty'swebsitenotlaterthan15businessdaysafterthe
submissionofthepreliminarydata.
MatthewClark
237
Clark, Matt
From:
Sent:
To:
Subject:

Thursday, October 31, 2013 4:19 PM
'Clark, Matt'
RE: Pilot Program Help
Sure...meneither...
NeilRubenstein
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203
OriginalMessage
From:Clark,Matt[mailto:Matt.Clark@co.monmouth.nj.us]
Sent:Thursday,October31,20134:15PM
To:NeilRubenstein
Subject:RE:PilotProgramHelp
Yup!
Wanttodo5:30I'mnotlovingitheretoday?
OriginalMessage
From:NeilRubenstein[mailto:neil@realtyappraisal.net]
To:Clark,Matt
Subject:FW:PilotProgramHelp
FYI...Isn'thistimeup????
NeilRubenstein
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203
OriginalMessage
From:ScottPezarras[mailto:spezar@twp.brick.nj.us]
To:neil@realtyappraisal.net
Subject:PilotProgramHelp
238
Neil
Areyougoingtobeintheofficetomorrow?Iwouldliketopickyourbrain
aboutmy2014assessments.
Pleaseletmeknow.
Thanks
Scott
________________________________
NOTICEOFCONFIDENTIALITY
Thismessage,includinganypriormessagesandattachments,maycontain
advisory,consultativeand/ordeliberativematerial,confidential
informationorprivilegedcommunicationsoftheCountyofMonmouth.Access
tothismessagebyanyoneotherthanthesenderandtheintended
recipient(s)isunauthorized.Ifyouarenottheintendedrecipientofthis
message,anydisclosure,copying,distributionoractiontakenornottaken
inrelianceonit,withouttheexpressedwrittenconsentoftheCounty,is
prohibited.Ifyouhavereceivedthismessageinerror,youshouldnotsave,
scan,transmit,print,useordisseminatethismessageoranyinformation
containedinthismessageinanywayandyoushouldpromptlydeleteor
destroythismessageandallcopiesofit.Pleasenotifythesenderby
returnemailifyouhavereceivedthismessageinerror.
239
Clark, Matt
From:
Sent:
To:
Subject:

'Clark, Matt'
FW: Pilot Program Help
FYI...Isn'thistimeup????
NeilRubenstein
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203
OriginalMessage
From:ScottPezarras[mailto:spezar@twp.brick.nj.us]
To:neil@realtyappraisal.net
Subject:PilotProgramHelp
Neil
Areyougoingtobeintheofficetomorrow?Iwouldliketopickyourbrain
aboutmy2014assessments.
Pleaseletmeknow.
Thanks
Scott
240
Clark, Matt
From:
Sent:
To:
Subject:
Attachments:
Clark
Neil Rubenstein
FW: Verizon v. Hopewell
Verizon 2014 Preliminary Export - 10-30-2013.pdf
From: Clark, Matt

To: 'Gregory Hutchinson'; skineavy@aberdeennj.org; pbarnett44
; vbutchon@hamiltonnj.com;
Erick.Aguiar@cityofasburypark.com; emagnani@holmdeltownship-nj.com; cnplanners@optonline.net;
emullane@oceantwp.org; Assessor@tintonfalls.com; jgillooly@irr.com; mfitzpatrick@twp.manalapan.nj.us;
ahcessr
; gibbsboroassessor
; Asstx@AOL.com; wfitzpatrick@townshipofwall.com;
gscaglione@hazlettwp.org; check@middletownnj.org; jbutow@ci.long-branch.nj.us; spezar@twp.brick.nj.us;
rfrotton@marlboro-nj.gov; taxassessor@manasquan-nj.com; MImbriaco@twp.freehold.nj.us;
taxassessor@twp.berkeley.nj.us; ppatom@comcast.net; bhaney@neptunetownship.org; benright@springlakeboro.org;
djtuftga
; emullane@oceantwp.org; benright@oldbridge.com; george@microsystems-nj.com;
dcrozier@neptunetownship.org; joann.huza@aberdeennj.org; wlaird@ci.long-branch.nj.us; emarchetti@holmdeltownshipnj.com; taxa@eatontownnj.com; Erin Serfass; kpeel@townshipofwall.com; dcpnj
; aworth@oceantwp.org;
joerahman
; jcasagrande@townshipofwall.com; Schenk, Veronica
Cc: Spracklen, Nicholas
Subject: RE: Verizon v. Hopewell
Hello:
Pleaseseeattachedsummaryof2014VerizonAssessments.TheVerizonratiosfor2014revaluationdistricts(Asbury
Park,FairHavenandRumson)mustberevisedbyVerizon.
Inthepast,theMonmouthCountyBoardofTaxationrecommendedthat,intheeventofareductionintheVerizon
assessment,theAssessorwouldplacethehigherassessmentonthebooksandtheTaxBoardwouldremoveitaspartof
theEqualizationreviewandreviseprocess.Thisapproachwasintendedtoprotectedthetownsstandinginafuture
appealanditreducedthecurrentyearsNetValuepriortothecertificationofGeneralTaxRatestherebyavoiding
refundsandundercollection.
WithintheAssessmentDemonstrationProgram,becausethebudgetaryprocesscomesaftertheappealseason,
Monmouthisuniqueinthewaythiswouldbeprocessed.
Pleasediscusswithmunicipalcounselastowhichassessmentservesthetownsbestlongterminterest.
Ifyouhaveanyquestionspleasedonothesitatetocall.
Regards,
MatthewClark
241
Clark, Matt
From:
Sent:
To:
Subject:

Monday, September 23, 2013 1:21 PM
'Clark, Matt'
RE: Update on Conditional Approval
Anynews?Gulp
NeilRubenstein
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

To: Applegate, Jessica
Cc: Miller, Judy
Subject: RE: Update on Conditional Approval
Jessica:
Sure,byconditionalapprovalforrevaluationwithintheDemonstrationCountyImeantheabilitytohavethe
RevaluationContractapproved,therebypermittingdatacollectiontocommence,conditionedonthereceiptoffinal
approvalofthetaxmapfromtheStatepriortoacceptancebytheCountyTaxBoard.
Tobeclear,thisiswithintheDemonstrationCountyOnlyandnorevaluationnumbersmaybeacceptedbytheCounty
TaxBoardunlesstheStatehasgivenfinalapprovaloftheTaxMaps.
Understandingthatthereisaverytighttimelineforimplementationofnewrevaluations,Iamseekingtosuspendthe
requirementofhavingthetaxmapscompletedbeforetherevaluationcontractcanbesignedandthedatacollection
canproceed.Mysingulargoalistogettherevaluationfirmscollectingdatainthefieldsooner.FromourdiscussionsI
wouldliketohavethetaxmapprocessbeginimmediately,runinparallelwithdatacollectionandfunneledthroughthe
TaxBoardsothatIcanshepherdtimelycompletion.Anyissuescausedbythedatacollectionbeginningwithoutfinaltax
mapscanbereconciledbeforefinalcosting.Inotherwords,thetaxmapfinalizationwouldbetargetedforthelast4
monthsoftheprocesswithoutcausingsignificantifanyduplicationofprocess.
PleaseletmeknowwhatIneedtodoastheCountyTaxAdministratortomakethisapossibility.Iamnotagainstsaber
rattlingthat,undertheauthoritytocompelrevaluationwithintheDemonstrationProgram,theCountywillupdatethe
taxmapandsendthemthebillviasingleyeardebitandcredit.
Regards,
Matthew
From: Applegate, Jessica [mailto:Jessica.Applegate@treas.state.nj.us]

To: Clark, Matt
242
Cc: Miller, Judy

HiMatt,
CanyougiveusclarificationonyourmeaningofconditionalapprovalforrevaluationwithintheDemonstration
County.
Thanks
Jessica
Jessica L Applegate
Senior Field Representative
Local Assessment Compliance
Phone: 609-633-7907

Sent: Friday, September 13, 2013 8:15 PM
To: Miller, Judy; Applegate, Jessica
Subject: Update on Conditional Approval
Hello:
CanyouprovidemeanupdateontheavailabilityofconditionalapprovalforrevaluationwithintheDemonstration
County?
MatthewClark
243
Clark, Matt
From:
Sent:
To:
Subject:

'Clark, Matt'
RE: Update on Conditional Approval
WearegoingtostartKeyportandorBriellewithoutapprovalsTheadministratorinKeyportisokwiththis
NeilRubenstein
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203

To: Applegate, Jessica
Cc: Miller, Judy
Jessica:
Sure,byconditionalapprovalforrevaluationwithintheDemonstrationCountyImeantheabilitytohavethe
RevaluationContractapproved,therebypermittingdatacollectiontocommence,conditionedonthereceiptoffinal
approvalofthetaxmapfromtheStatepriortoacceptancebytheCountyTaxBoard.
Tobeclear,thisiswithintheDemonstrationCountyOnlyandnorevaluationnumbersmaybeacceptedbytheCounty
TaxBoardunlesstheStatehasgivenfinalapprovaloftheTaxMaps.
Understandingthatthereisaverytighttimelineforimplementationofnewrevaluations,Iamseekingtosuspendthe
requirementofhavingthetaxmapscompletedbeforetherevaluationcontractcanbesignedandthedatacollection
canproceed.Mysingulargoalistogettherevaluationfirmscollectingdatainthefieldsooner.FromourdiscussionsI
wouldliketohavethetaxmapprocessbeginimmediately,runinparallelwithdatacollectionandfunneledthroughthe
TaxBoardsothatIcanshepherdtimelycompletion.Anyissuescausedbythedatacollectionbeginningwithoutfinaltax
mapscanbereconciledbeforefinalcosting.Inotherwords,thetaxmapfinalizationwouldbetargetedforthelast4
monthsoftheprocesswithoutcausingsignificantifanyduplicationofprocess.
PleaseletmeknowwhatIneedtodoastheCountyTaxAdministratortomakethisapossibility.Iamnotagainstsaber
rattlingthat,undertheauthoritytocompelrevaluationwithintheDemonstrationProgram,theCountywillupdatethe
taxmapandsendthemthebillviasingleyeardebitandcredit.
Regards,
Matthew
From: Applegate, Jessica [mailto:Jessica.Applegate@treas.state.nj.us]

244
To: Clark, Matt

Cc: Miller, Judy
HiMatt,
CanyougiveusclarificationonyourmeaningofconditionalapprovalforrevaluationwithintheDemonstration
County.
Thanks
Jessica
Jessica L Applegate
Senior Field Representative
Local Assessment Compliance
Phone: 609-633-7907

Sent: Friday, September 13, 2013 8:15 PM
To: Miller, Judy; Applegate, Jessica
Subject: Update on Conditional Approval
Hello:
CanyouprovidemeanupdateontheavailabilityofconditionalapprovalforrevaluationwithintheDemonstration
County?
MatthewClark
245
Clark, Matt
From:
Sent:
To:
Subject:

Tuesday, August 27, 2013 3:09 PM
'Clark, Matt'
FW: Tax Board Meeting September 12th
Ireallydowantthistoworkasmuchasyou..(wellalmost)..
IhopeitsokformetosuggestthatGeorgespendafewminutesexplaininghowtocalculatelandvalues
WhatImeanis,manyAssessorsforceinalandvalueintotheSiteValuefieldvs.enteringaVCS,LotSize,andzone
intothecamafileandthenjustlettingthesystemcomputetheappropriatelandassessment.
ItreallyisntthatdifficultandIthinkitslackofknowinghowtodoit
Whenwedoreassessments,clearingthepriortaxappealflataddamountsispartofourroutineandisfairlystrait
forward,butmostsubdivisionsthathaveoccurredsincethelastrevalhavebeenavoided.
NeilRubenstein
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203
Beginforwardedmessage:
From:"Clark,Matt"<Matt.Clark@co.monmouth.nj.us>
Date:August20,2013,3:17:55PMEDT
To:GregoryHutchinson<ghutchinson@twp.howell.nj.us>,"skineavy@aberdeennj.org"
<skineavy@aberdeennj.org>,"pbarnett44
"<pbarnett44
>,
"vbutchon@hamiltonnj.com"<vbutchon@hamiltonnj.com>,"Erick.Aguiar@cityofasburypark.com"
<Erick.Aguiar@cityofasburypark.com>,"emagnani@holmdeltownshipnj.com"
<emagnani@holmdeltownshipnj.com>,"cnplanners@optonline.net"<cnplanners@optonline.net>,
"emullane@oceantwp.org"<emullane@oceantwp.org>,"Assessor@tintonfalls.com"
<Assessor@tintonfalls.com>,"jgillooly@irr.com"<jgillooly@irr.com>,
"mfitzpatrick@twp.manalapan.nj.us"<mfitzpatrick@twp.manalapan.nj.us>,"ahcessr
"
<ahcessr
>,"gibbsboroassesso
"<gibbsboroassessor
>,
"Asstx
"<Asstx
>,"wfitzpatrick@townshipofwall.com"
<wfitzpatrick@townshipofwall.com>,"check@middletownnj.org"<check@middletownnj.org>,
"jbutow@ci.longbranch.nj.us"<jbutow@ci.longbranch.nj.us>,"spezar@twp.brick.nj.us"
<spezar@twp.brick.nj.us>,"rfrotton@marlboronj.gov"<rfrotton@marlboronj.gov>,
"taxassessor@manasquannj.com"<taxassessor@manasquannj.com>,
"MImbriaco@twp.freehold.nj.us"<MImbriaco@twp.freehold.nj.us>,"taxassessor@twp.berkeley.nj.us"
<taxassessor@twp.berkeley.nj.us>,"ppatom@comcast.net"<ppatom@comcast.net>,
"bhaney@neptunetownship.org"<bhaney@neptunetownship.org>,"djtuftga
"
<djtuftga
>,"emullane@oceantwp.org"<emullane@oceantwp.org>,
"benright@oldbridge.com"<benright@oldbridge.com>,"george@microsystemsnj.com"
<george@microsystemsnj.com>,"dcrozier@neptunetownship.org"<dcrozier@neptunetownship.org>,
"joann.huza@aberdeennj.org"<joann.huza@aberdeennj.org>,"wlaird@ci.longbranch.nj.us"
246
<wlaird@ci.longbranch.nj.us>,"emarchetti@holmdeltownshipnj.com"
<emarchetti@holmdeltownshipnj.com>,"taxa@eatontownnj.com"<taxa@eatontownnj.com>,Erin
Serfass<eserfass@twp.howell.nj.us>,"kpeel@townshipofwall.com"<kpeel@townshipofwall.com>,
"dcpn
"<dcpn
>,"aworth@oceantwp.org"<aworth@oceantwp.org>,
"joerahman
"<joerahman
>,"jcasagrande@townshipofwall.com"
<jcasagrande@townshipofwall.com>
Cc:"tomre
"<tomre
>,"byrnet
"<byrnet
>,
DanielMKelly<dan@panterandkelly.com>,"lincroftathome
"<lincroftathome
>,
"taxcompomanow
"<taxcompomanowski@netscape.net>,"Schenk,Veronica"
<Veronica.Schenk@co.monmouth.nj.us>
Subject:TaxBoardMeetingSeptember12th
Dear Monmouth County Assessors:
In continuation of our preparation for the implementation of the Assessment Demonstration Program
there will be a mandatory educational meeting of the Monmouth County Assessors on Thursday
September 12th at 1:00 in the Hall of Records, Freehold Borough, 3rd floor Hearing room.
Topic Description: Instructions on using MicroSystems CAMA programs to update land formulas and
depreciation schedules, run calculations, and analyze the impact of global assessment changes to
properties within the assessment district.
Presenter: George Lockwood, Union Beach Assessor
The attendance of Deputy Assessors is expected, additional staffing attendance must be approved prior
to the meeting. Please contact me by email if there is any issue with attendance.
Regards,
Matthew Clark, County Tax Administrator
247
Clark, Matt
From:
Sent:
To:
Subject:
Clark
Neil Rubenstein
RE: Monmouth Pilot Demonstartion Program
PleaserespondwithRealtyAppraisalviewstheAssessmentDemonstrationProgramasapositiveforboththetaxpayer
andthefirm.
248

Sent: Tuesday, August 06, 2013 1:05 PM
To: Clark, Matt
Subject: FW: Monmouth Pilot Demonstartion Program
SeebelowAnyideawhothisis?
NeilRubenstein
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203
From: clownberg666
[mailto:clownberg666
To: racinfo@realtyappraisal.net
Subject: Monmouth Pilot Demonstartion Program
Joe LaVorgna has sent you a message using your contact form at: www.realtyappraisal.net/Contact Senders
email: clownberg666
How will this new pilot program starting Oct 1 in Monmouth County affect
your business ?
249
250
Clark, Matt
From:
Sent:
To:
Subject:

'Clark, Matt'
FW: Monmouth Pilot Demonstartion Program
SeebelowAnyideawhothisis?
NeilRubenstein
WestNewYork,NJ07093
Tel:201.867.3870Fax:201.867.0203
From: clownberg666
[mailto:clownberg666
To: racinfo@realtyappraisal.net
Subject: Monmouth Pilot Demonstartion Program
Joe LaVorgna has sent you a message using your contact form at: www.realtyappraisal.net/Contact Senders
email: clownberg666
How will this new pilot program starting Oct 1 in Monmouth County affect
your business ?
251
Clark, Matt
From:
Sent:
To:
Subject:
Attachments:
Clark
Monday, August 05, 2013 2:17 PM
Neil Rubenstein
FW: Implementation Orders
Internal Inspection Reassessment Order CTB Signed 2013.pdf; Revaluation Internal
Inspection_Reassessment Order Signed CTB 2013.pdf
Theorders
From: Clark, Matt

To: 'Gregory Hutchinson'; skineavy@aberdeennj.org; pbarnett44
; vbutchon@hamiltonnj.com;
Erick.Aguiar@cityofasburypark.com; emagnani@holmdeltownship-nj.com; cnplanners@optonline.net;
emullane@oceantwp.org; Assessor@tintonfalls.com; jgillooly@irr.com; mfitzpatrick@twp.manalapan.nj.us;
ahcessr
; gibbsboroassessor
t; Asstx@AOL.com; wfitzpatrick@townshipofwall.com;
check@middletownnj.org; jbutow@ci.long-branch.nj.us; spezar@twp.brick.nj.us; rfrotton@marlboro-nj.gov;
taxassessor@manasquan-nj.com; MImbriaco@twp.freehold.nj.us; taxassessor@twp.berkeley.nj.us;
ppatom@comcast.net; bhaney@neptunetownship.org; djtuftgal
t; emullane@oceantwp.org;
benright@oldbridge.com; george@microsystems-nj.com; dcrozier@neptunetownship.org; tomre@verizon.net;
joann.huza@aberdeennj.org; wlaird@ci.long-branch.nj.us; emarchetti@holmdeltownship-nj.com; taxa@eatontownnj.com;
Erin Serfass; kpeel@townshipofwall.com; dcpnj
t; aworth@oceantwp.org; joerahman@aol.com;
jcasagrande@townshipofwall.com; Schenk, Veronica
Cc: tomre
; byrnet
; 'Daniel M Kelly'; 'lincroftathome
';
taxcompomanowski
Subject: Implementation Orders
OnJune19th,2013theCommissionersoftheMonmouthCountyBoardofTaxationformallyadoptedascheduleforthe
implementationoftheAssessmentDemonstrationProgram.PleasenotethateachofMonmouthCountys53
municipalitiesarebeingdirectedtoundertakespecificstepsinaccordancewiththeadoptedschedule.
OrdertoperformRevaluation,AnnualInternalInspectionandAnnualQualifiedReassessment:
AllenhurstBorough,AtlanticHighlandsBorough,BradleyBeachBorough,EatontownBorough,Farmingdale
Borough,FreeholdBorough,KeansburgBorough,KeyportBorough,LongBranchCity,MonmouthBeach
Borough,OceanTownship,OceanportBorough,RedBankBorough,SeaBrightBorough,SeaGirtBorough,
SpringLakeBoroughandUpperFreeholdTownship
ORDERREQUIREMENTS:
1. ImplementRevaluation,
2. Beginannual20%internalinspectionprograminyearofrevaluationimplementation
3. AnnuallyimplementQualifiedReassessmentthereafter
OrdertoperformAnnualInternalInspectionandAnnualQualifiedReassessment:
AberdeenTownship,AllentownBorough,AsburyParkCity,AvonbytheSeaBorough,BelmarBorough,
BrielleBorough,ColtsNeckTownship,DealBorough,EnglishtownBorough,FairHavenBorough,Freehold
Township,HazletTownship,HighlandsBorough,HolmdelTownship,HowellTownship,InterlakenBorough,
LittleSilverBorough,LochArbourVillage,ManalapanTownship,ManasquanBorough,MarlboroTownship,
252
MatawanBorough,MiddletownTownship,MillstoneTownship,NeptuneTownship,NeptuneCityBorough,
RooseveltBorough,RumsonBorough,ShrewsburyBorough,ShrewsburyTownship,LakeComoBorough,
SpringLakeHeightsBorough,TintonFallsBorough,UnionBeachBorough,WallTownship,WestLongBranch
Borough
ORDERREQUIREMENTS
1. Beginannual20%internalinspectionprograminyearofrevaluationimplementation(or2014ifrevaluationis
notrequired),
2. AnnuallyimplementQualifiedReassessmentthereafter
CopiesoftheattachmentsarebeingdeliveredviacertifiedmailtothemunicipalClerkofeachgoverningbody.Please
contactmeifthereareanyquestions.
Regards,
253
Clark, Matt
From:
Sent:
To:
Cc:
Subject:
Attachments:
Clark
Tuesday, June 25, 2013 11:09 AM
Neil Rubenstein; 'Erick Aguiar'
brandonsherwood2
RE: Asbury Park Progress Report
Implementation Meeting 6-4-2013 Handout 2 Page.pdf
N
Seetheattachedtable(andbelow).
RevalisDONE1weekpriortoNovember1st.
November1stMODIVandPRCpostedtoCountywebsite
RevalAssessmentLetters(taxpayerInformalhearingnotice)sentonNovember1st
RevaltaxpayerinformalhearingscompletedbyNovember30th
RevalNotificationofAssessmentPostcards(includinghearingrevisions)sentonorbeforeDecember1st.(thisgives45
daysbeforeJanuary15thAppealfilingdate)
Hopethisclearsitup.
M
254
256

DearMonmouthCountyMunicipalAssessmentPractitioners:
PreviouslyIdistributedasavethedateemailfortheweekofFebruary25th2013.WiththeAssessment
Demonstrationprogramnowlaw(P.L.2013Chapter15)andMonmouthCountysletterofintenttoimplementthe
programasofOctober1st,2013submittedandacceptedbytheNJDivisionofTaxationandDCA,wemustnowbegin
theprocessofchangingthewaybywhichweperformtheoverallassessmentfunctionwithinMonmouth
County.Thischangebeginswiththedevelopmentofanewandsophisticatedsetoftoolsthatarerequiredbythe
localassessortoperformannualreassessments.
ThefirststepinthisjourneybeginswithIAAOCourse300MassAppraisal.February2529th.9:005:00inthe
trainingroomlocatedonthe3rdflooroftheHallofRecords.
Theseareexcitingtimesrichwithopportunityforpersonalgrowth.Whileitiseasytoriseupforanysingleevent,this
isa5yearchallengethatwilltestthemetalofallparticipants.TheMonmouthCountyBoardofTaxationandthecore
oftheMonmouthCountyAssessorsAssociationwillbandtogetherandprovideallofthetoolsnecessarytoensure
thatthis5yearjourneyissuccessful.Beassuredthatthebenefitstothetaxpayersandthegoverningbodiesthatwe
servewillnotbejeopardizedbyanyindividual.
Regards,
This message, including any prior messages and attachments, may contain advisory, consultative and/or del berative material, confidential information or
privileged communications of the County of Monmouth. Access to this message by anyone other than the sender and the intended recipient(s) is unauthorized.
If you are not the intended recipient of this message, any disclosure, copying, distribution or action taken or not taken in reliance on it, without the expressed
written consent of the County, is prohibited. If you have received this message in error, you should not save, scan, transmit, print, use or disseminate this
message or any information contained in this message in any way and you should promptly delete or destroy this message and all copies of it. Please notify the
sender by return e-mail if you have received this message in error.
you are not the intended recipient of this message, any disclosure, copying, distribution or action taken or not taken in reliance on it, without the expressed
consent of the County, is prohibited. If you have received this message in error, you should not save, scan, transmit, print, use or disseminate this message or
any information contained in this message in any way and you should promptly delete or destroy this message and all copies of it. Please notify the sender by
return e-mail if you have received this message in error.
258
changebeginswiththedevelopmentofanewandsophisticatedsetoftoolsthatarerequiredbythelocalassessorto
performannualreassessments.
ThefirststepinthisjourneybeginswithIAAOCourse300MassAppraisal.February2529th.9:005:00inthetraining
roomlocatedonthe3rdflooroftheHallofRecords.
Regards,
260
Regards,
262
264
266
Clark, Matt
From:
Sent:
To:
Subject:

Clark, Matt
Re: Bill Passed In Senate Today
Iwasgoingtowrite"gulp"after!!Butforyou,I'mecstatic!!!
SentfrommyiPhone
OnOct4,2012,at6:28PM,"Clark,Matt"<Matt.Clark@co.monmouth.nj.us>wrote:
IKNOWyoudontmeanitbutthatisOK

Sent: Thursday, October 04, 2012 6:28 PM
To: Clark, Matt
Subject: Re: Bill Passed In Senate Today
Congratulations!!!
SentfrommyiPhone
<image001.png>
VAN DREW BILL CREATING PROPERTY ASSESSMENT

DEMONSTRATION PROJECT ADVANCES
Measure Would Shift Property Tax Appeal Calendar,

Create More Certainty In Local Budget Process
TRENTON Legislation sponsored by Senator Jeff Van Drew (D-Cape May,
Cumberland, Atlantic) to pilot a new system for real property assessment that would
provide more certainty in the municipal budget process by changing the tax appeal
calendar was approved today by the full Senate.
The bill (S1213) is aimed at staving off dramatic and unexpected revenue losses
experienced by municipalities due to successful tax appeals by residents and
businesses. Since appeals are often decided after a municipality has crafted its budget,
towns and cities are left scrambling to fill the budget gap.
"The current property assessment system creates an environment of unpredictability
for local officials. Successful tax appeals can make anticipated revenue plummet,
leaving local officials scrambling to make up for the loss. In cases of excessive appeal
reductions, municipalities have been forced to borrow money to pay their bills, which
can further harm their financial position," said Senator Van Drew. "This program is
intended to create a more accurate and predictable system for local officials, by
implementing an assessment appeal structure that takes place before the budget
process is completed."
The number of tax appeals filed in New Jersey has increased exponentially in recent
267
years, partly because of a weakening housing market. According to an analysis

published in The Star-Ledger in March, the state saw nearly four times the number of
appeals last year as it did in 2007, hitting the highest mark in almost 20 years. In
total, municipalities across the state lost more than $3.8 billion in their tax base in
2011 due to reduced assessments, according to the report.
The key to the legislation is in changing the calendar for assessments and appeals so
that appeals are decided before the adoption of a municipal budget. Changing the
property tax assessment calendar to ensure municipalities know what they owe in
refunds before budgets are made will help localities. However, moving the assessment
calendar will not be effective if revaluations are not kept up in a timely manner. Towns
and cities often wait too long to perform property revaluations for a variety of reasons.
To remedy the problem of untimely revaluations, the pilot program would give
demonstration counties authority to require municipalities to perform timely
revaluations when necessary.
"Local governments must be able to work within a predictable system in order to
properly budget operational costs," said Senator Van Drew. "Putting in place a
structure that creates more certainty will allow local governments to budget under an
improved system, but will also better ensure that taxpayers are not forced to shoulder
increasing debt loads due to bonding or to endure spikes in property taxes."
Four counties would be permitted to participate in the demonstration program up to
two in the first two full tax years after the bill's enactment and two more in the third
and fourth years after enactment. The central premise of the demonstration program
is a collaborative effort between the county tax board and municipal assessors and is
based on the utilization by all of a demonstration county's municipalities of the same
property assessment software, the MOD-IV / CAMA system.
Under the bill, the assessment and appeal process would be moved up. Property tax
appeals would be heard in the months of February, March and April under the bill,
rather than in May, June and July under the current structure. The final tax list would
be filed on May 5, in advance of the June mailing of tax bills. The tax list is currently
finalized on Jan. 10, well after tax bills have been sent and revenue estimated by a
municipality.
No state funds would be necessary for the implementation of this demonstration
program. The county board of taxation in a demonstration county would absorb the
cost of assessment data conversion through assessment appeal filing fees collected by
the board.
The Senate approved the bill by a vote of 36-0. The bill next heads to the Assembly
for consideration.
268
This message, including any prior messages and attachments, may contain advisory, consultative and/or deliberative
material, confidential information or privileged communications of the County of Monmouth. Access to this message by
anyone other than the sender and the intended recipient(s) is unauthorized. If you are not the intended recipient of this
message, any disclosure, copying, distribution or action taken or not taken in reliance on it, without the expressed
written consent of the County, is prohibited. If you have received this message in error, you should not save, scan,
transmit, print, use or disseminate this message or any information contained in this message in any way and you
should promptly delete or destroy this message and all copies of it. Please notify the sender by return e-mail if you
have received this message in error.
269
Clark, Matt
From:
Sent:
To:
Subject:

Clark, Matt
SentfrommyiPhone

To: Clark, Matt
Congratulations!!!
SentfrommyiPhone
<image001.png>


270

municipality.
the board.
for consideration.
271
272
Clark, Matt
From:
Sent:
To:
Subject:

Clark, Matt
SentfrommyiPhone

To: Clark, Matt
Congratulations!!!
SentfrommyiPhone
<image001.png>


273

municipality.
the board.
for consideration.
274
275
Clark, Matt
From:
Sent:
To:
Subject:
Clark
Neil Rubenstein
RE: Bill Passed In Senate Today

To: Clark, Matt
Congratulations!!!
SentfrommyiPhone
<image001.png>


TRENTON Legislation sponsored by Senator Jeff Van Drew (D-Cape May, Cumberland, Atlantic) to
pilot a new system for real property assessment that would provide more certainty in the municipal
budget process by changing the tax appeal calendar was approved today by the full Senate.
The bill (S1213) is aimed at staving off dramatic and unexpected revenue losses experienced by
municipalities due to successful tax appeals by residents and businesses. Since appeals are often
decided after a municipality has crafted its budget, towns and cities are left scrambling to fill the
budget gap.
"The current property assessment system creates an environment of unpredictability for local officials.
Successful tax appeals can make anticipated revenue plummet, leaving local officials scrambling to
make up for the loss. In cases of excessive appeal reductions, municipalities have been forced to
borrow money to pay their bills, which can further harm their financial position," said Senator Van
Drew. "This program is intended to create a more accurate and predictable system for local officials,
by implementing an assessment appeal structure that takes place before the budget process is
completed."
The number of tax appeals filed in New Jersey has increased exponentially in recent years, partly
because of a weakening housing market. According to an analysis published in The Star-Ledger in
March, the state saw nearly four times the number of appeals last year as it did in 2007, hitting the
highest mark in almost 20 years. In total, municipalities across the state lost more than $3.8 billion in
their tax base in 2011 due to reduced assessments, according to the report.
The key to the legislation is in changing the calendar for assessments and appeals so that appeals are
decided before the adoption of a municipal budget. Changing the property tax assessment calendar to
ensure municipalities know what they owe in refunds before budgets are made will help localities.
However, moving the assessment calendar will not be effective if revaluations are not kept up in a
276
timely manner. Towns and cities often wait too long to perform property revaluations for a variety of
reasons. To remedy the problem of untimely revaluations, the pilot program would give demonstration
counties authority to require municipalities to perform timely revaluations when necessary.
"Local governments must be able to work within a predictable system in order to properly budget
operational costs," said Senator Van Drew. "Putting in place a structure that creates more certainty
will allow local governments to budget under an improved system, but will also better ensure that
taxpayers are not forced to shoulder increasing debt loads due to bonding or to endure spikes in
property taxes."
Four counties would be permitted to participate in the demonstration program up to two in the first
two full tax years after the bill's enactment and two more in the third and fourth years after
enactment. The central premise of the demonstration program is a collaborative effort between the
county tax board and municipal assessors and is based on the utilization by all of a demonstration
county's municipalities of the same property assessment software, the MOD-IV / CAMA system.
Under the bill, the assessment and appeal process would be moved up. Property tax appeals would be
heard in the months of February, March and April under the bill, rather than in May, June and July
under the current structure. The final tax list would be filed on May 5, in advance of the June mailing
of tax bills. The tax list is currently finalized on Jan. 10, well after tax bills have been sent and revenue
estimated by a municipality.
No state funds would be necessary for the implementation of this demonstration program. The county
board of taxation in a demonstration county would absorb the cost of assessment data conversion
through assessment appeal filing fees collected by the board.
The Senate approved the bill by a vote of 36-0. The bill next heads to the Assembly for consideration.
277
278
Clark, Matt
From:
Sent:
To:
Subject:

Clark, Matt
Congratulations!!!
SentfrommyiPhone
<image001.png>


budget gap.
completed."
property taxes."
279
280
Clark, Matt
From:
Sent:
To:
Subject:

Clark, Matt
Congratulations!!!
SentfrommyiPhone
<image001.png>


budget gap.
completed."
property taxes."
281
282
Clark, Matt
From:
Sent:
To:
Subject:

Clark, Matt
Congratulations!!!
SentfrommyiPhone
<image001.png>


budget gap.
completed."
property taxes."
283
284

Neil Rubenstein Letter

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Clark, Matt

Neil Rubenstein <neil@realtyappraisal.net>

We are here to help,

Neil Rubenstein <neil@realtyappraisal.net>

We are here to help,

Bernard Haney <bhaney@neptunetownship.org>

From: Clark, Matt [mailto:Matt.Clark@co.monmouth.nj.us]

From: Michael Panter [mailto:mpanter@rdsnj.com]

Michael J. Panter, Esq.

55 White Road, Suite C

From: Michael Panter [mailto:mpanter@rdsnj.com]

Michael J. Panter, Esq.

55 White Road, Suite C

From: Neil Rubenstein [mailto:neil@realtyappraisal.net]

From: Clark, Matt [mailto:Matt.Clark@co.monmouth.nj.us]

From: Neil Rubenstein [mailto:neil@realtyappraisal.net]

From: Clark, Matt [mailto:Matt.Clark@co.monmouth.nj.us]

CWOD MEAD MGC

Neil Rubenstein <neil@realtyappraisal.net>

From: Clark, Matt [mailto:Matt.Clark@co.monmouth.nj.us]

From: Neil Rubenstein [mailto:neil@realtyappraisal.net]

From: Clark, Matt [mailto:Matt.Clark@co.monmouth.nj.us]

CWOD MEAD MGC

Neil Rubenstein <neil@realtyappraisal.net>

From: Clark, Matt [mailto:Matt.Clark@co.monmouth.nj.us]

From: Neil Rubenstein [mailto:neil@realtyappraisal.net]

From: Clark, Matt [mailto:Matt.Clark@co.monmouth.nj.us]

CWOD MEAD MGC

From: Neil Rubenstein [mailto:neil@realtyappraisal.net]

From: Clark, Matt [mailto:Matt.Clark@co.monmouth.nj.us]

From: Neil Rubenstein [mailto:neil@realtyappraisal.net]

From: Clark, Matt [mailto:Matt.Clark@co.monmouth.nj.us]

CWOD MEAD MGC

From: Neil Rubenstein [mailto:neil@realtyappraisal.net]

From: Clark, Matt [mailto:Matt.Clark@co.monmouth.nj.us]

CWOD MEAD MGC

From: Neil Rubenstein [mailto:neil@realtyappraisal.net]

From: Clark, Matt [mailto:Matt.Clark@co.monmouth.nj.us]

CWOD MEAD MGC

Neil Rubenstein <neil@realtyappraisal.net>

From: Clark, Matt [mailto:Matt.Clark@co.monmouth.nj.us]

CWOD MEAD MGC

Neil Rubenstein <neil@realtyappraisal.net>

From: Clark, Matt [mailto:Matt.Clark@co.monmouth.nj.us]

CWOD MEAD MGC

Neil Rubenstein <neil@realtyappraisal.net>

From: Clark, Matt [mailto:Matt.Clark@co.monmouth.nj.us]

From: Eric Zanetti [mailto:taxassessor@twp.berkeley.nj.us]

From: Clark, Matt [mailto:Matt.Clark@co.monmouth.nj.us]

Neil Rubenstein <neil@realtyappraisal.net>

From: Clark, Matt [mailto:Matt.Clark@co.monmouth.nj.us]

From: Eric Zanetti [mailto:taxassessor@twp.berkeley.nj.us]

From: Clark, Matt [mailto:Matt.Clark@co.monmouth.nj.us]

From: Scott Pezarras [mailto:spezar@twp.brick.nj.us]

From: Imbriaco, Michael [mailto:MImbriaco@twp.freehold.nj.us]

Mike Imbriaco, CTA

From: Clark, Matt [mailto:Matt.Clark@co.monmouth.nj.us]

From: Scott Pezarras [mailto:spezar@twp.brick.nj.us]

From: Imbriaco, Michael [mailto:MImbriaco@twp.freehold.nj.us]

Mike Imbriaco, CTA

From: Clark, Matt [mailto:Matt.Clark@co.monmouth.nj.us]

From: Neil Rubenstein [mailto:neil@realtyappraisal.net]

From: Paul Smith Jr. [mailto:paul.smith@iff.com]

From: Neil Rubenstein [mailto:neil@realtyappraisal.net]