New Jersey Statutes Title 54. Taxation 54 § 4-38.1

a. Except as provided in subsection b. of this section, every assessor, prior to February 1, shall notify by mail each taxpayer of the current assessment and preceding year's taxes. Thereafter, the assessor or county board of taxation shall notify each taxpayer by mail within 30 days of any change to the assessment. This notification of change of assessment shall contain the prior assessment and the current assessment. The director shall establish the form of notice of assessment and change of assessment. Any notice issued by the assessor or county board of taxation shall contain information instructing taxpayers on how to appeal their assessment along with the deadline to file an appeal, printed in boldface type.

b. In the case of a municipality located in a county where the county board of taxation is participating in the demonstration program established in section 4 of P.L.2013, c. 15 (C.54:1-104), in the case of a county operating under the “Property Tax Assessment Reform Act,” P.L.2009, c. 118 (C.54:1-86 et seq.) and in the case of a municipality located in a county that has adopted, by resolution, the provisions of section 1 of P.L.2018, c. 94 (C.54:1-105), every assessor, on or before November 15 of the pretax year, shall notify by mail each taxpayer of the preliminary assessment and preceding year's taxes. Thereafter, the assessor or county board of taxation shall notify each taxpayer by mail within 30 days of any change to the assessment which has occurred as the result of a municipal-wide revaluation or reassessment of real property within the municipality. This notification of change of assessment shall contain the prior assessment and the current assessment. The director shall establish the form of notice of assessment and change of assessment. Any notice issued by the assessor or county board of taxation shall contain information instructing taxpayers on how to appeal their assessment along with the deadline to file an appeal, printed in boldface type.The notification required by this section shall satisfy any notice requirement to a property owner in a municipality located in a county wherein the county board of taxation is participating in the “Real Property Assessment Demonstration Program” established in section 4 of P.L.2013, c. 15 (C.54:1-104) concerning the assessment of that property owner's preliminary assessment value for the tax year.

c. The county board of taxation of the county participating in the real property assessment program established in section 4 of the “Real Property Assessment Demonstration Program,” P.L.2013, c. 15 (C.54:1-104) shall make the preliminary data electronically accessible to the public by posting the data in searchable form on the county's website not later than 15 business days after the submission of the preliminary data.