What is the Board of Taxation's general role in NJ?

• A. To hear and decide property tax appeals and ensure fair assessment practices
• B. To set water rates
• C. To approve building permits
• D. To collect property taxes directly

Answer: (B)

Understanding the Board of Taxation in New Jersey centers on its focus on property tax matters. Its general role is to review and decide property tax appeals and to help ensure that assessment practices are fair and consistent across municipalities. Setting water rates is outside its remit; that function belongs to a utility regulator such as the Board of Public Utilities. Building permits are handled by local planning or building departments, and collecting property taxes directly is the responsibility of the local tax office under the assessor’s authority. So, the board’s main job is property tax administration and appeals, not rate-setting for utilities.