Who has the authority to approve a compliance plan in New Jersey?

In New Jersey, the authority to approve a compliance plan lies with the County Board of Taxation. This is because the County Board of Taxation is responsible for overseeing local property tax assessments and ensuring that these assessments comply with state laws and regulations. Compliance plans are often necessary to align local practices with statutory requirements and guidance provided by the state.

The Tax Assessor plays a crucial role in implementing the local tax assessment process and may develop the compliance plan, but the approval is not solely within their jurisdiction. Similarly, while the State Director of Taxation oversees tax policy and regulations at the state level, they do not directly approve compliance plans for specific municipalities. The Revaluation Firm is tasked with conducting property assessments and ensuring accurate valuations, but they, too, do not have the authority to approve compliance plans. Thus, the responsibility for approving compliance plans rests with the County Board of Taxation, which ensures adherence to legal standards for property taxation.