MOD IV
USER MANUAL
Property Administration
Division of Taxation – Department of the Treasury
State of New Jersey
Trenton, New Jersey
October 2018
MOD IV Manual Updates
2017 - CHAPTER IV & REFERENCE F
Subfield Qualification Codes – page 15: Parking Space Unit Qualifier.
Exempt Statute Number – pages 54: Condominium Common Element Statue.
Exempt Property Listing Code – pages 59, 61, 62: Condominium Common Element.
2018 - CHAPTER IV
Subfield Qualification Codes – page 15: Distinct Unit Qualifier.
2023 – Reference B
Class 4 Use Code – page 48: Cannabis retail and warehouse
2024 – Reference E & F
Exempt Statute Number – pages 54, 55: Assessed in Adjoining Municipality & Unknown Owners
Exempt Property Listing Code – pages 59 - 63: Temple, Mosque, Unknown Owners, and Assessed in
Adjoining Municipality.
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MOD-IV USER MANUAL
TABLE OF CONTENTS
HISTORY OF MOD-IV - THE NEW JERSEY PROPERTY TAX SYSTEM.……..………4
CHAPTER I ........................................................................................................... 5
PURPOSE OF MOD-IV ............................................................................................................ 5
ROLE OF THE DIVISION OF TAXATION ...................................................................................... 5
ROLE OF THE COUNTY BOARDS OF TAXATION .......................................................................... 5
ROLE OF TAX COLLECTOR ....................................................................................................... 6
ROLE OF ASSESSORS' OFFICES AND STAFF ............................................................................... 6
ROLE OF THE DATA CENTERS .................................................................................................. 6
CHAPTER II ......................................................................................................... 8
AN OVERVIEW OF THE NEW JERSEY PROPERTY TAX SYSTEM MOD-IV ...................................... 8
CHAPTER III ...................................................................................................... 12
ON-LINE GUIDE LINES .......................................................................................................... 12
CHAPTER IV ...................................................................................................... 13
PROPERTY RECORD CHANGES ............................................................................................... 13
GENERAL INSTRUCTIONS ....................................................................................................... 13
OWNER DATA ....................................................................................................................... 16
PROPERTY DESCRIPTION DATA.............................................................................................. 18
EXEMPT PROPERTY DATA ..................................................................................................... 20
CHANGING PROPERTY IDENTIFICATION ................................................................................. 24
TAX SECTION - DATA FIELDS ................................................................................................. 25
SUPPLEMENTARY DATA FIELDS ............................................................................................. 26
CHAPTER V ........................................................................................................ 31
ADDED AND OMITTED-ADDED ASSESSMENTS ......................................................................... 31
CHAPTER VI ............................................................................................................. 33
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OMITTED AND ROLL BACK ASSESSMENT ................................................................................ 33
CHAPTER VII ........................................................................................................ 35
ADDED/OMITTED ASSESSMENT DATA FIELDS ......................................................................... 35
PROPERTY DESCRIPTION SECTION ......................................................................................... 35
CHAPTER VIII ................................................................................................... 37
SYSTEM MAINTENANCE ......................................................................................................... 37
WARNING AND ERROR MESSAGES .......................................................................................... 37
CHAPTER IX ...................................................................................................... 41
GENERAL MOD-IV POLICIES / REQUIREMENTS ..................................................................... 41
HOW TO BECOME A CERTIFIED MOD-IV DATA CENTER ......................................................... 42
TYPES OF MOD-IV CERTIFICATION ....................................................................................... 42
MOD-IV DATA CENTER REQUIREMENTS ............................................................................... 42
ON-LINE GUIDE LINES .......................................................................................................... 43
CHAPTER X ........................................................................................................ 44
PROPERTY TAX YEAR STATUTORY CALENDAR .......................................................................... 44
REFERENCES ................................................................................................... 45
REFERENCE A .................................................................................................. 46
FORMAT FOR ADDITIONAL LOTS ............................................................................................. 46
REFERENCE B .................................................................................................. 48
CLASS 4 CODES ..................................................................................................................... 48
REFERENCE C .................................................................................................. 50
SR-1A NON-USABLE CODES ................................................................................................. 50
REFERENCE D .................................................................................................. 53
USING THE "X" QUALIFIER .................................................................................................... 53
REFERENCE E .................................................................................................. 54
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STATUTES UNDER WHICH EXEMPTIONS ARE CLAIMED ............................................................... 54
REFERENCE F .................................................................................................. 56
EXEMPT PROPERTY CLASSIFICATION CODES .......................................................................... 56
OWNERSHIP OF TAX EXEMPT PROPERTY BY NAME, PART 1 ...................................................... 57
PRINCIPLE USE OR PURPOSE, PART 2 .................................................................................... 58
EXEMPT PROPERTY - SPECIFIC PROPERTY DESCRIPTION, PART 3 NUMERIC ............................. 60
EXEMPT PROPERTY - SPECIFIC PROPERTY DESCRIPTION PART 3 ALPHABETICAL .................... 62
EXHIBITS….....………………...…………………………………….……...64
EXHIBIT 1………..…………….………..….…………………………....……65
MOD-IV FIELDS DESCRIPTIONS (NUMERIC SEQUENCE) ......................................................... 65
EXHIBIT 2…………………………....……………….…………..…….......…75
REQUIRED POPULATION OF MOD-IV FIELDS 18 AND 23…………...........…........……....….…75
APPENDIX ............................................................................................................ 76
P
ROPERTY RECORD CHANGE FORM ..................................................................... 77
A
DDED/OMITTED ASSESSMENT CHANGE FORM .................................................... 78
P
ROPERTY RECORD SUPPLEMENTRY CHANGE FORM ............................................ 79
T
HE PROPERTY RECORD CHANGE FORM FIELDS ................................................. 80
A
DDED/OMITTED ASSESSMENT CHANGE FORM FIELDS ........................................ 85
INDEX ................................................................................................................. 89
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History of MOD-IV - The New Jersey Property Tax System
The New Jersey Property Tax System was developed by an outside vendor under contract in
1966 and was written in COBOL (Common Business-Oriented Language). The system was
referred to as the N.J.P.T.S. 3- Line System because the output displayed property information
on 3 lines. The system provided for standard and uniformly printed tax lists and tax bills.
In 1971 fields were added and procedures were implemented for the expansion and storage of
data. Exempt property information fields were expanded, and qualification codes were added.
The expansion allowed for an additional line of print. The 3- Line System was converted to the
4-Line system, referenced as the N.J.P.T.S. 4-Line System. (The use of the 3- Line system was
phased out by 1974).
The last upgrade to the New Jersey Property Tax System was in 1980. The number of fields was
increased to include the recording of several property characteristics, and programming was
implemented to provide for the production of the county equalization table and the abstract of
ratables. The upgrade was written to state specification by an outside vendor under contract to
the state and released for use in 1982. This upgrade and expansion of the N.J.P.T.S. 4-Line
System (modernization of the 4-line system) is the current MOD IV.
In 1993 the Office of Information Technology assumed responsibility for all changes and
maintenance to the MOD IV programming.
Shown in the Appendix (Page 76) are the change forms and field descriptions available at the
time of the 1982 release of MOD IV.
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CHAPTER I
Purpose of the New Jersey Property Tax System/MOD-IV
The New Jersey Property Tax System, known as MOD-IV, provides for the uniform preparation,
maintenance, presentation and storage of the property tax information required by the
Constitution of the State of New Jersey, the New Jersey Statutes, and the rules promulgated by
the Director of the Division of Taxation (N.J.A.C 18:12-2 and 3). MOD-IV is the property of the
State of New Jersey.
Role of the Division of Taxation
The Division of Taxation through Property Administration and the New Jersey State Treasury
Office of Information Technology (OIT) are responsible for modifications and program changes
to MOD-IV. If a new law is passed or an existing law is revised, MOD-IV must be modified to
conform to legislative or judicial intent.
The Division serves as the contracting agency for the use of MOD-IV by county, municipal, and
private data processing centers. Property Administration certifies data centers and periodically
tests certified data centers to ensure uniform treatment of data, uniform applications of MOD-IV
programs and procedures, and compliance with regulations. Coordination, and distribution of
MOD-IV programming and instructions to Data Processing Centers, County Boards of Taxation
and assessors are also handled by the Division.
The Division assists County Tax Boards in establishing schedules to insure an orderly flow of
MOD-IV maintenance throughout the tax year. [The staff is also available to provide
explanations of the edits and error messages contained in MOD-IV.]
Role of the County Boards of Taxation
The County Boards of Taxation have jurisdiction over the municipal assessors and serve as the
central administrative agency for the coordination of assessment function. The County Tax
Administrator prepares a calendar of events (N.J.S.A. 54:3-14) for assessors, collectors and data
centers in order to effectively supervise the orderly flow of data pertinent to the successful
administration of MOD-IV. In addition, the County Board of Taxation should review all MOD-
IV data changes as part of their supervision of assessors (N.J.S.A. 54:3-16) and review of the
assessment process (N.J.S.A. 54:4-46).
A County Board of Taxation may contract with a Data Center for the production of the county
equalization table and the abstract of ratables. (NOTE: The contracted Data Center must have a
Master File for every district in the county to use the programs.) Front load programs have been
developed by MOD-IV vendors to automate many functions of the county tax board. Some of
those programs currently include SR-1A programs, tax appeal programs, tax appeal account
programs and a communication system.
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Role of Tax Collector
The tax collector is responsible for specific fields of information maintained in the New Jersey
Property Tax System. Tax dollar fields, billing codes, and tenant rebate fields are the
responsibility of the tax collector even if data entry is through the assessor's office. Numeric
bank billing codes are available from the Division of Local Government Services.
http://www.nj.gov/dca/divisions/dlgs/programs/tax_collector.html
The tax collector is provided with an Intermediate Tax Duplicate. (Historically, tax collectors
who posted their displays manually were provided with hand posting forms.) After the tax rate
has been struck, the collector is provided with an Extended Tax Duplicate which will contain the
third and fourth quarter payments on the current year's taxes and the following year's preliminary
taxes broken down into first and second quarter payments. Tenant Rebate Notices are produced
from the extended tax duplicate file.
In fiscal towns the tax collector is provided with an Audit Trail for the first and second quarter
payments calculated on a percentage adopted by the municipality. After the tax rate is struck, the
tax collector receives an Extended Tax Duplicate containing the reconciled third and fourth
quarter payments for the current tax year.
In both fiscal and calendar billing, if a tax rate has not been certified, an option for an estimated
third quarter billing is available.
Preliminary Tax Bills for line items which had added assessments in the prior year are calculated
as follows: one half of the taxes levied under the regular Tax Bill last year plus one half of the
added assessment tax amount projected to twelve months.
Role of Assessors' Offices and Staff
The assessor is responsible for valuing all property within the municipality and maintaining each
line item. Current information includes value and all other descriptive data. System maintenance
is usually accomplished through a MOD IV online system. (The online system automates the
original Property Record Change form maintenance process.) Proper maintenance enables the
assessor to produce the statutorily required lists, notices, and reports. These include: Tax Lists
and Assessment Notices produced from the tax list file; Extended Tax Duplicate with the most
current owners of record; and the Added and Omitted Assessment List with additional value and
most current owner of record.
Role of the Data Centers
A certified MOD-IV data center provides the County Boards of Taxation, the assessors and tax
collectors with the support necessary to produce the Tax List, Extended Tax Duplicate, Audit
Trail-Fiscal and estimated Billing quarters 1, 2, & 3, Table of Aggregates, County Equalization
Table, County Abstract of Ratables, Added Assessment Tax List, Omitted Assessment Tax List,
Omitted-Added Assessment Tax List, Roll-Back Assessment Tax List, and other reports.
These other reports include:
1. Tax Bills, Calendar and Fiscal
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2. Added and Omitted Assessment Bills
3. Assessment Notices
4. Tenant Rebate Notices
5. Proof Book
6. Limited Exemption Audit Trails
7. Chapter 441 and UEZ Exempt Property Listing
8. Added and Omitted Billing Audit Trail
9. Over Billed Report
10. Property Identification Cross-Reference Report
(old to new and new to old)
11. Acreage Calculation Report
12. Revaluation Comparison Report
Tax bills must be created from the corresponding Extended Tax Duplicate file. All reports
should be created using certified MOD IV programs.
Although updates of the master file generally occur immediately or overnight, the county tax
administrator sets the schedule for the final production of statutorily required lists and reports.
All MOD-IV data centers must supply the Division of Taxation with a Master File for all clients.
At a minimum the Master File must be provided after the production of the:
• Tax List
• Extended Tax Duplicate
• Input to Consolidation
• Upon request
Additionally, a list of override changes must be submitted with the Extended Tax Duplicate
submission.
MOD-IV data centers must keep the Division of Taxation apprised of their clients. When adding
or deleting a client, such information must be submitted either in writing or via email
notification. Data centers must also notify the Division of Taxation of any changes to their
hardware/software configuration as this might necessitate a re-certification. For notifications,
please use the following email: TAXATION.PROPADMI[email protected]ov
The data center must have the ability to implement authorized modifications to MOD-IV which
are supplied by the Division of Taxation. MOD IV vendors serve as a central processing unit for
their clients. At a minimum the vendor provides a method for entry of MOD IV changes and
provides service including a complete property tax data management system with municipal
and/or county networking through the vendor central communication system. The vendor is
responsible for program implementation, printed output on promulgated forms, programming for
vendor developed enhancement programs, education of their clients and timely delivery of
output. The vendor is also responsible for the security, integrity and back-up of all data.
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CHAPTER II
An Overview of the New Jersey Property Tax System MOD-IV
MOD-IV is the mechanism to maintain and update all assessment records (MOD-IV Master File)
and produce all statutorily required Tax Lists. The Tax List is filed with the County Board of
Taxation on or before January 10th of each year. This list displays all parcels of real property as
delineated and identified on the municipality's official Tax Map, as well as taxable values and
descriptive data for each parcel. MOD-IV produces the following components to be filed with
the Tax List, Tax Collector’s Duplicate, and Assessor’s Field Book:
◊ New Jersey Property Tax System Legend: Defines qualification codes, building
description codes, property class codes, limited exemption codes, deduction codes,
special tax districts codes and exempt property identification codes used on the Tax
List.
◊ Alphabetical Index by Owner: Indicates on which page the item appears, along with
block and lot number, account number, deed book and page number, property class
and property location. An Alphabetical Index of this type is also produced for the
Railroad Real Property Tax List, the Public Utilities Personal Property Tax List and
the Exempt Property List.
◊ Alphabetical Index by Street Name for Property Location: Displays similar
information as described above. This index is produced for the Real Property Tax
List, the Railroad Real Property Tax List, the Public Utilities Personal Property Tax
List and the Exempt Property Tax List.
◊ Real Property Tax List: Displays all taxable and exempt real property with assessed
values. The values of exempt properties are not included in the totals at the bottom of
each page as the word “exempt” appears in the net value field.
◊ Railroad Real Property Tax List: Displays Classes 5A and 5B railroad properties.
These properties are assessed by the State of New Jersey and are for informational
purposes only.
◊ Public Utility Personal Property Tax List (Telephone & Pipelines): Displays
Classes 6A and 6B properties.
◊ Exempt Property Tax List: Displays Classes 15A, 15B, 15C, 15D, 15E and 15F.
◊ Page Totals Report: For each portion of the list are as follows:
a) Tax List Page Totals Report
b) Railroad Real Property Tax List Page Totals Report
c) Public Utility Personal Property Page Totals Report
d) Exempt Property List Page Totals Report
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◊ District Summary Report SR-3A: Displays a value summary by property class, the
total number and dollar amount of deductions and limited exemptions.
◊ Table of Aggregates: Displays a summary report of assessment and budget
information certified by the local assessor and County Board of Taxation. The report
breaks out the following information:
a) Total assessment of taxable land and improvements excluding 2nd class
railroad property
b) Limited exemptions and abatements by amount and statute
c) Number and type of deductions allowed
d) Total assessment of exempt property
e) Apportionment of taxes, budget information and tax rates
f) Assessment breakdown of taxable property by class
After the tax rate is struck, an Extended Tax Duplicate is produced complete with indices, page
total reports and summaries similar to those accompanying the Tax List. The Extended Tax
Duplicate for towns operating on a calendar year budget displays the billed first half taxes and
second half taxes broken down into quarterly payments.
For municipalities operating on a fiscal year budget, an audit trail is produced for 1
st
and 2
nd
quarter bills. The taxes are calculated using a billing percentage for non-municipal and municipal
revenue required. An Extended Tax Duplicate is produced for 3rd and 4th quarter bills based
on the tax rate.
The owner name, address, billing code and account number can be updated after the Tax List is
produced so the most current ownership and billing information is reflected on the Extended Tax
Duplicate.
On or before October 1st, of the tax year, MOD-IV will produce the following lists:
◊ Current Year Added Assessment List: Displays all new construction, added
improvements to existing structures and any exempt properties that have become
taxable between January 1st and September 30th of the current tax year.
◊ Prior Year Added Assessment List: Displays any new construction, added
improvements to existing structures and any exempt properties that have become
taxable between October 1
st
and December 31
st
of the pre-tax year. The list
accommodates one or two months of prior year added assessments.
◊ Omitted-Added Assessment List: Displays any added assessments in the prior year
that were completed before October 1st and not included on that year's Added
Assessment List. The list accommodates three to twelve months of prior year omitted-
added assessments.
◊ Current Year Omitted Assessment List (Current Year): Displays any parcels
omitted from the current year Tax List.
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◊ Prior Year Omitted Assessment List (One-Year Prior): Displays parcels omitted
from the prior year Tax List.
◊ Roll-Back Assessment List: Displays Roll-Back taxes on Class 3B farmland that is
no longer eligible for the farmland assessment. Lists may be produced for:
• Current Year
• One Year Prior
• Two Year Prior
• Three Years Prior - This is to be used only when a change of use has occurred
between October 1st and December 31st of the pre-tax year and the farmland
application has not been denied by the assessor or County Board of Taxation. An
added assessment will be applied to the current tax year and Roll-Back taxes can
go back three years prior.
Note: Roll-Back assessment lists present the information from a Roll-Back memorandum
of judgment issued subsequent to a Roll-Back hearing.
In addition the system produces the following:
◊ Extended Tax Duplicate: Displays the reconciled extension of the assessment
multiplied by the tax rate for tax dollars due for municipalities operating under either
a fiscal or a calendar budget.
◊ Tenant Rebate Notice: Acknowledgement for rebate of taxes for certain qualified
rental properties of five (5) or more residential units.
◊ Audit Trail for Fiscal Billing Quarters 1 and 2: Displays estimated billing for
fiscal municipalities with tax dollars calculated on a percentage of municipal and non-
municipal revenue amounts needed to operate for the two tax quarters.
◊ Audit Trail for Estimated 3
rd
Quarter Billing: Displays estimated 3
rd
quarter
billing only when a tax rate is not available.
◊ Tax Bills:
• Regular Calendar bill is created for an annual tax amount reconciled with the
estimated billing for quarters one and two. Bill displays the annual tax amount
reconciled for quarters three and four of the current year and estimated amount for
quarters one and two for the subsequent years.
• Fiscal Bills are created at minimum twice a year. Fiscal quarters three and four
are based on a tax rate extended less previous amount billed. Fiscal quarters 1
and 2 are based on a percentage of municipal and non-municipal amounts of
revenue needed to finance the two tax quarters.
• In compliance with the law, a single quarter estimated bill may be produced.
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• Added and Omitted Assessment Bills are produced based on the specific list types
created and generated.
• School Tax Overage billing. School budget billing that occurs after the
November election following taxpayer voting approval.
◊ Assessment Notice: Created from the Tax List file for every taxable property in the
municipality to notify each owner of the current and prior year assessments, property
class, prior year taxes billed, and appeal information.
◊ Proof Book: A copy of the body of the ratable portion of the tax list, including the
date of the last update for each item.
◊ Limited Exemption Audit Trails: Produced for limited exemption/abatements of 1-
5 years and designated by codes G, I, J, K, L, N, O and U.
◊ Chapter 441 and UEZ Exempt Property Listing: Produced from the Exempt
Property List Codes 24-16-994 and 24-17-994.
◊ Over Billed Report: Produced when quarters one and two exceed total levy
calculated for quarters three and four.
◊ Tax Billing Audit Trail: Total of all four quarters billed and subsequent year bill.
◊ Property Identification Cross-Reference Report: This report is generated when
property identifications within an entire municipality are changed. It displays the
current and prior block, lot, and qualification code, property location, property class,
and tax map page. Two formats; one sorted by prior to current and the other sorted by
current to prior are produced.
◊ Acreage Calculation Report: Displays the calculated information in Field (09), land
dimension, into acres or part of an acre. This acreage calculation will be retained in
the "Calculated Acreage Field" and will print on the Tax List. Manual entries cannot
be made to this field.
MOD-IV is also capable of producing the County Equalization Table and County Abstract of
Ratables.
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CHAPTER III
On-Line Guide Lines
Certified data centers have developed on-line transaction creation systems. With an on-line
transaction system the assessor is able to data enter transactions on-line.
The on-line transaction system must include all actions realized with the “Property Record
Change Form” and “Added/Omitted Assessment Change Form.” It is advisable that screens for
“Tax List Changes” be separate from screens for “Added and Omitted Changes.”
The following guidelines have been set forth by the Division of Taxation in regard to on-line
transaction creation systems:
1. All MOD-IV programs, all output listings and reports must be run at the certified MOD-IV
data centers location and on the hardware certified at the site. Transactions may be conveyed
from the on-line transaction system site to the MOD-IV certified site.
2. The on-line transaction creation system must generate transactions in the “3 card format.” IT
MUST NEVER UPDATE THE MASTER FILE DIRECTLY. The system should contain
the same edits as the MOD-IV maintenance programs. This will insure that only clean data
is accepted into the maintenance cycle. The transaction created must then be run through the
MOD-IV maintenance programs. The output is the “Accepted Transaction Listing.” This
report should be provided to the assessor and county board.
3. After each maintenance, the on-line Master File should be updated so that the user always
has the latest information available.
4. On-line transaction systems can be integrated with the following:
• Tax Collection System
• SR-1A System
• CAMA System
• Tax Appeal System
• Equalization System
• Abstract of Ratables System
• Forms promulgated by the Division may be populated from the MOD-IV database
Each certified MOD-IV vendor should supply specific instructions to their clients concerning
their on-line programs.
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CHAPTER IV
Property Record Changes
A description of the processing actions and information entered in MOD-IV is provided here for
the user. Specific use of the on-line transaction creation system is available through the vendor.
MOD-IV only accepts certain characters. These characters are the ten numeric characters 0
through 9, the twenty-six letters of the alphabet and the following punctuation marks:
Period .
Comma ,
Dash
-
Colon :
Ampersand &
The character limit for each field must be observed. For example, there are thirty-five positions
for Owner Field (01). If the owner's name is more than thirty-five characters counting each
letter, space, number and punctuation mark it must be shortened or abbreviated to thirty-five
characters so that it will fit in the space provided.
Note: Use of a field for an alternate purpose will contaminate the Master File. Each field is
designed for specific information with a defined number of characters.
General Instructions
Introduction: MOD IV is a record of all real property assessed in every municipality in New
Jersey. The municipal assessor is charged with maintaining the records to accurately provide for
the assessment and taxation of locally assessed property. The records so maintained are used to
produce an annual Tax List filed on January 10 of each year.
The on-line vendor developed systems provide the means to access, change, add and delete
records. A record is accessed by defining the location of the record, county and municipality, and
requesting the record through the property identification, street address, or owner’s name. After
the record is accessed, the record is either viewed or changed. New records may be added and
existing records deleted. A description of the terms, actions, and process are provided below.
Header: The Header displays the information necessary to locate, identify the line item, and
define the action. The Header displays the action code Field (60), property identification Field
(61), restrict override Field (69), and numeric codes representing the County and District of the
property location.
Transaction number - six numeric characters: created in the on-line system to group the
changes.
County Number (County Code) - two numeric characters: representing the code number of the
county for which the transaction is being prepared. Fill in leading zero where applicable.
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District Number (District Code) - two numeric characters: representing the code number of the
taxing district for which the transaction is being prepared. Fill in leading zero where applicable.
Transaction Date and Field Count Field (66) - six numeric characters (Transaction Date) two
numeric characters (Field Count): Transaction Date (date the action is initiated) and Field County
are created and controlled by the on-line system.
Fields used in MOD-IV are further described in Exhibit 1.
When a property is accessed, it may be for “View Only” or there are three specific operations
(Actions) which can be initiated:
1. CHANGE RECORD CONTENT: Used to alter information for a line item which exists on the
MOD-IV Master File. This action will alter only the information in the field(s) for which
data has been entered.
2. ESTABLISH NEW RECORD: Used to add a new line item to the Master File. The property
identification entered in Field (61) (Block, Lot, and Qualification Code if necessary), is the
first field completed. The requested property identification must not match that of any item
currently on the Master File. These following mandatory fields must be completed.
Field (01) Owner Name
Field (03) Street Address
Field (06) City, State
Field (07) Zip Code
Field (09) Land Description
Field (10) Property Location
Field (11) Property Class Code
Field (14) Land Taxable Value
Field (15) Improvement Taxable Value, if not class 1 or 3B
Field (16) Net Taxable Value
Field (18) Building Class Code*: mandatory when establishing a Class 2 or 3A line item.
Field (23) Dwelling Units*: mandatory when establishing a Class 2 or 3A line item.
Field (51) Exempt Property Classification Code: mandatory when establishing an exempt
line item.
*Effective for 2016 Tax List (in support of Homestead Rebate Verification)
3. DELETE ENTIRE RECORD: Used to remove an entire line item from the Master File. The
property identification entered in Field (61) Block, Lot plus Qualification Code must match
exactly the property identification of the item to be deleted.
Property Identification Field (61) - twenty-nine alpha numeric characters composed of three
subfields: This field is the key to the Master File for all lists.
Subfield Block - -nine numeric characters: layout is 5 characters plus 4 characters suffix with an
assumed decimal point separating the suffix.
Subfield Lot - nine numeric characters: layout is 5 characters plus 4 characters suffix with an
assumed decimal point separating the suffix.
Subfield Qualification Codes - 11 alpha numeric characters: Each code is assigned a specific
position within the field. Five characters are the standard for view or print on a tax list unless a
condominium is an exempt portion of a ratable. In that case the qualification code “X” will print
in the sixth position on the tax list.
The only codes that may be used are listed below:
• X - Indicates the line item is an exempt portion of a ratable parcel, the taxable portion of
which is listed immediately preceding. (See Reference D)
• T - Cell Tower - followed by a two-digit number from 01 to 99 indicating the cell tower
number within the municipality.
• B - Billboard - followed by a two-digit number from 01 - 99 indicating the billboard number
within the municipality.
• Y - Renewable energy.
• QFARM - Designates qualified farmland.
• LOT - Indicates the land, separately assessed from the building.
• BLDG - Indicates the building, separately assessed from the land.
• CXXXX - Indicates a condominium unit. (Substitute the unit number for the X's).*
• PXXXX - Indicates a parking space unit. (Substitute the unit number for the X's).*
• DX
XXX - Indicates a distinct unit. (Substitute the unit number for the X's).*
*Note: A unit number may be numeric, alpha or alpha/numeric. If more than one qualification code is to be used,
they are not to be separated by commas or characters.
Qualification codes may be used to make the property identification unique among others with the same
block and lot designation. I.e. condominiums may be differentiated by using the same block and lot
and a qualification code “C” followed by four numeric characters. Leading zeros are required in the
qualification subfield to maintain numeric sequence: Block 1 Lot 1 C0001
• MXXXX - Indicates a mobile home. (Substitute the unit number for the X's).
• FP - Indicates that the line item is the portion of a plot or parcel that lies within the Flood
Plain.
• HL - Indicates the line item is the portion of a plot or parcel that lies within the Highlands
under Ch. 120, P.L. 2004.
• HM - Indicates the line item is located within the jurisdiction of the Hackensack
Meadowlands Development Commission.
• PL - Indicates the line item is the portion of a plot or parcel that lies within the Pinelands.
• Z - Indicates that the line item is the portion of a plot or parcel that lies within the Coastal
Zone.
• L - Indicates the line item is the portion of a plot or parcel that lies within the Wetlands.
• W - Ward - followed by a two-digit number from 01 to 99 indicating the ward in which the
property is located.
• S - Sector - followed by a two-digit number from 01 to 99 indicating the sector in which the
property is located.
Restrict Override Field (69): When the Tax Lists are filed with the County Board of Taxation,
the Master File is "restricted." No changes may be made to the Tax Lists for the current year
without the authorization of the County Board of Taxation. Upon application from the assessor or
by its own authority the County Board of Taxation may override the restriction of specific
changes from the date the Tax Lists are filed (January 10
th
) to the promulgation of the County
Equalization Table. After the production of the Table, no changes may be made to the current
year Tax List without a formal appeal.
The regulations of the County Boards of Taxation define how errors may be corrected.
15
rev:
October 2018
17
Owner Data
Owner Field (01) - thirty five alpha/numeric characters including punctuation: This field will be
shown on the Tax List exactly as it is entered. Last name should be placed first so that the
Alphabetical Index will sequence on the last names. This field accepts alpha characters, numeric
characters, characters and punctuation marks. Do not exceed thirty-five characters including
characters and punctuation.
Tip: "Care of" should be written as three characters, "C/O." Corporate names should not begin
with "The" if they are to be sequenced properly in the index. Abbreviations may be used.
Tip: Line items not assessed locally may carry the phrase "assessed in ,” The
mandatory fields should be completed as follows:
(Field 01) Owner enter "Assessed"
(Field 03) Street Address enter "in"
(Field 06) City/State enter "district name"
Enter zeros in the taxable value, and five zeros in the Zip Code Field (07). Supply the correct
data for the Land Dimension Field (09) and Property Location Field (10).
Billing Code Field (02) - five numeric characters: Used for an assigned code from a lending
institution.
Tip: The billing code may be found in the Bank Billing Book List provided by the Department of
Community Affairs. Letters of authorization are sent to the Tax Collector.
Street Address Field (03) - twenty five alpha-numeric characters: This field is mandatory and
should reflect the property owner's mailing address.
Mortgage Account Number Field (59) - ten alpha-numeric characters:
Tip: The information in this field would be provided by the Tax Collector’s Office.
City, State Field (06) - twenty-five alpha-numeric characters: Enter the city and state portion of
the owner's mailing address.
Zip Code Field (07) – nine alpha-numeric characters: Enter the zip code number of the owner's
mailing address.
Dwelling Units Field (23) – two numeric characters: A leading zero is required for a single
character entry. The number of dwelling units on the property.
Property Location Field (10) - twenty five alpha-numeric characters: This is the physical
location of the property.
18
Property Class Field (11) - three alpha-numeric characters: The class should be entered exactly
as it is listed below. If it is less than three characters, leading zeros should not be used.
Each line item must carry one of the property class codes listed below.
For the classification of taxable real property, the following codes are applicable:
1 Vacant Land
2 Residential (four families or less)
3A
Farm (Regular)
3B Farm (Qualified)
4A
Commercial
4B Industrial
4C Apartment
For the classification of railroad property, the following codes are applicable:
5A Class I Railroad Property
5B Class II Railroad Property
For the classification of tangible personal property of public utilities and oil refineries, the
following codes are applicable:
6A
Personal Property Telephone
6B Machinery, Apparatus or Equipment of Petroleum Refineries
For all Class 1 (Vacant Land) properties and Class 3B (Farmland-Qualified) properties, land only
is assessed. Any farm buildings, such as silos, barns or other accessory farm buildings are
assessed within the 3A classification in the improvement column.
For the classification of exempt property line items, the following codes are applicable:
15A Public School Property
15B Other School Property
15C Public Property
15D Church and Charitable Property
15E Cemeteries and Graveyards
15F Other Exempt properties not included in the above classifications
Class 15 properties will appear twice; once in the ratable section of the Tax List in block and lot
order with the word “Exempt” in the net taxable value, and again in the exempt section of the
Tax List.
Account Number Field (65) - eight alpha-numeric characters: Utilized by districts whose
collectors have assigned account numbers to be printed on the Tax List and Tax Bill. An account
number should be unique.
18
Property Description Data
Land Dimension Field (09) - Twenty alpha-numeric characters: Accepted formats include:
150x351
52658SF (square feet)
1.211 AC
7.5 Acres
If the size is entered as dimensions or in square feet, MOD-IV will calculate the acreage and
print it in the "Calculated Acreage" field on the Tax List.
Tip: If “IR or IR. or IRR or IRR.” are entered, acreage calculation is not performed.
Building Description Field (13) - fifteen alpha-numeric characters: The information in a
description should be listed in the following order: stories, exterior structural material, style,
number of stalls, and type of garage. The listed codes may be supplemented according to need.
The building description codes are listed below:
STORIES:
S Prefix S with number of stories
STRUCTURE:
AL
B
CB
F
M
Aluminum siding
Brick
Concrete Block
Frame
Metal
RC
S
SS
ST
W
Reinforced concrete
Stucco
Structured Steel
Stone
Wood
STYLE:
A
B
C
D
E
L
M
Commercial
Industrial
Apartments
Dutch Colonial
English Tudor
Colonial
Mobile Home
S
T
W
X
Z
O
2
Split Level
Twin
Row home
Duplex
Raised Rancher
Other
Bi-Level
R
Rancher
3
Tri-level
GARAGE:
AG Attached Garage UG Unattached Garage
Tip: Number of cars is prefixed to code.
Example: 1.5SSTL2AG means: 1 1/2 story stone colonial with a 2 car attached garage
19
Building Class Code Field (18) - five alpha-numeric characters: The Building Class from the
Appraisal Manual for New Jersey Assessors is required in this field, and may be used in a
program for comparing similar properties or in a mass appraisal. This field is mandatory when
establishing a Class 2 or 3A line item as of 2015. (See Exhibit 2 - Memorandum)
Additional Lot Field (37) - twenty alpha-numeric characters: Only a primary block and lot may
be entered for identification purposes in Field (61). This field is provided for the display of any
additional contiguous lots that were assessed with the primary. Proceed with the first additional
lot followed by a comma to separate the lot numbers. (See Reference A)
Zoning Field (35) - four alpha-numeric characters: Municipal zoning designations are reflected
in this field.
Tax Map Page Field (39) - four alpha-numeric characters: Enter the page of the Tax Map which
corresponds to the property location.
Construction Year Field (19) - Four numeric characters.
Deductions Field (04) - fourteen alpha-numeric characters: The deduction field accepts five
types of deductions. The number of owners, the deductions to which they are entitled, and the
total dollar amount of the deductions is entered. Only the codes listed below are acceptable:
V Veteran
S Senior Citizen
W Widow of a Veteran
D Disabled Person
R Surviving Spouse
Under "Code," enter the applicable deduction code and under "#," the number of deductions of
that type the owner is eligible to receive. Multiple types of deductions may be shown by
repeating the previous instructions. In the sub-field entitled "Owners," enter the total number of
owners of the property. Four characters, numeric, leading zeros are required.
In the sub-field "Amount," enter the total of all deductions to which the owner(s) may be
entitled. This must be in whole dollars and if less than 100, a leading zero is required. Upon
removal of a deduction where multiple deductions exist, the entire field must be re-entered.
Rebate Flag Field (34) - one alpha character: Field that will accept either "Y" or "N." A "Y"
indicates that the tenant is eligible for a rebate and that a tenant rebate notice should be generated.
An "N" indicates the tenant is not eligible for a rebate and that a tenant rebate notice should not
be generated.
Tenant Rebate Base Year: Field (96) - four numeric characters: Displays the base year for the
Tenant Rebate.
Tenant Rebate Base Year Taxes Field (97) - Nine numeric characters: The decimal point is
assumed. This field displays the tax dollar amount for the tenant rebate base year in Field (96).
20
Tenant Rebate Base Year Assessment Field (98) - Nine numeric characters: Use whole
numbers and right justify. This field displays the total assessment of the property for the Tenant
Rebate Base Year Field (96).
Deed Field (41) – ten alpha-numeric characters: Five are for book number information, followed
by five for page number information. Also used for the county recording systems based on
instrument numbers
Deed Date Field (42) - six numeric characters: The Date of the deed is entered in this field.
MMDDYY leading zeros required.
Sales Price Field (43) - nine numeric characters: The selling price of the property should be
entered in whole dollars. A nominal consideration sale of one dollar should be entered as 1. A
maximum of five sales will be retained on the Master File.
SR-1A Non-Usable Code Field (20) - two numeric characters: Certain deed transactions are not
usable in determining the assessment sales ratio. The field accepts non-usable codes 01-33. A list
of non-usable codes is found in Reference C and on the Division website:
http://www.state.nj.us/treasury/taxation/
Class 4 Use Code Field (67) - three numeric characters: Describes the specific use of a
commercial property. The field accepts the commercial use codes found in Reference B.
Sales Price Code Field (70) - one alpha character: This is a field to show the method used in
verifying the sales price and will accept the following codes:
A Actual (from the deed)
F Field checked
Q Checked by Questionnaire
Exempt Property Data
Classification Code Field (51) - seven numeric characters: Comprised of three sub-fields: Owner,
Purpose or Use and Specific Description. Code numbers are obtained from Reference F or the
Tax List Legend. This is a mandatory field when establishing exempt properties.
Exempt Statute Number Field (55) – twelve alpha-numeric characters: The statute number
entered on the Initial Statement by the applicant for the exemption or, if owned by a public body,
the statute pertaining to the level of government and/or the use of the property should be entered
in this field. A list of statutes and acceptable format is presented in Reference E.
Initial Filing Date Field (53) - six numeric characters: Enter the date the Initial Statement was
filed with the assessor. (MMDDYY) Leading zeros must be entered.
Tip: Enter the date of acquisition for Class 15C - Public Property, date of exemption for Totally
Disabled Veterans, and beginning date for an in-lieu tax payment
21
Further Filing Date Field (54) - six numeric characters: When a Further Statement is filed
(every third year), the filing date is entered in this field. (MMDDYY) leading zeros must be
entered)
Tip: This field is not applicable for Public Property and Totally Disabled Veterans. Ending date
of in-lieu tax payments should be entered.
Facility Name Field (52) - twenty alpha-numeric characters: Displays the name or a distinctive
term by which the exempt property is known. In the absence of a assessor's entry, the applicable
description from Part III of the Exempt Property Tax System Legend will be printed. alpha-
numeric
Land Taxable Value Field (14) - nine numeric characters: Enter the assessed value of the land
in this field. Use whole numbers and right justify. If the property class is 6A or 6B enter the
reported depreciated book value of Public Utility Tangible Personal Property.
Improvement Taxable Value Field (15) - nine numeric characters: Enter the assessed value of
the improvement in this field. Nine-space, numeric field. Use whole numbers and right justify.
If the property class is 6A or 6B enter the applicable ratio of assessed to true value of real
property promulgated by the Director of the Division of Taxation on October 1
st
of the pre-tax
year or 100%. The ratio may be up to five characters with the decimal point assumed. Do not
enter the decimal point. i.e. 45% enter as 4500, 68.69% enter as 6869, 100% enter as 10000.
Limited Exemption Amount Code and Amount Field (05) - one alpha character (exemption
amount code) and eight numeric characters (exemption amount): A property may be eligible for
a special or limited exemption (one that does not exempt the entire property). Enter the letter
code and the amount, in even dollars, in the remaining characters. The sub-field should be right
justified. In all instances Field (29) must accompany the submission of a Field (05).
Limited Exemptions:
E
Fire Suppression System
F Fallout Shelter
P Pollution Control
W Water Supply Control
Y Renewable Energy
Rehabilitation & Redevelopment Limited Exemptions & Abatements:
G Commercial Industrial Exemption
I Dwelling Exemption
J Dwelling Abatement
K New Dwelling/Conversion Exemption
L New Dwelling/Conversion Abatement
N Multiple Dwelling Exemption
O Multiple Dwelling Abatement
U Urban Enterprise Zone Abatement
22
It is possible for a property to be eligible for more than one limited exemption. However, the
total dollar amount of the exemptions may not exceed the taxable value of the property. MOD-
IV will accommodate a maximum of four exemptions. When deleting an expired portion of a
multiple exemption, the entire field must be re-entered along with a corresponding Field (29).
When adding an exemption/abatement where one already exists, both the original and the newly
added exemption/abatement must be entered in Field (05) along with a corresponding Field (29).
Limited Exemption Code and Term: Field (29) - two alpha-numeric characters: the first
character accepting a limited exemption/abatement code letter and the second character
accepting numerals 1,2,3,4,5, or 9.
For exemption codes E, F, P, W, and Y, the second character should always be 9 indicating that
the exemption is ongoing.
For exemption/abatement code letters G, I, J, K, L, N, O, and U, the second character should be
1, 2, 3, 4, or 5 designating the term in number of years for the exemption/abatement being
submitted.
Field (29) and Field (05) are dependent fields and programming will not allow a transaction to be
accepted if both fields are not completed. An audit trail for exemption/abatement codes G, I, J,
K, L, N, O, and U is produced at consolidation. The audit trail shows the expiration date of the
exemption/abatement. The assessor must use the added assessment process to return the property
to taxable status and manually delete the limited exemption/abatement information from the tax
list. The taxable value must also be corrected.
Net Taxable Value Field (16) - nine numeric characters: For real property, the net taxable value
equals the sum of the assessed value of the land plus the assessed value of the improvement
minus any limited exemptions. When there are one or more changes to the assessment the net
taxable value must be recalculated, and if the new figure(s) are incorrect, the change(s) will be
rejected. (No cents assumed, right justified.)
For personal property of public utilities (Classes 6A or 6B), the net taxable value equals the
product of the reported depreciated book value multiplied by the average assessment ratio.
These calculations are not checked by MOD-IV.
Assessment Code Field (40) - one alpha character: If a "P" is entered in this box, the word
"partial" will appear under the improvement assessed value on the Tax List and on the Tax Bill
next to the net taxable value. This is used to indicate that the improvement was not completed
prior to October 1
st.
When the improvement is completed and is included in the assessment for
the following year, remove the "partial" indicator.
Special Tax District Codes Field (17) - three alpha-numeric characters: The acceptable codes
are listed below:
D Revenue Allocation District
F Fire
G Garbage/Solid Waste
S Special Improvement
23
W Water
L
Light
The first space is for the alpha code listed above. The second and third characters are for the
number (01 through 99) specifying the district. MOD-IV allows for four special tax districts.
24
Changing Property Identification
NOTE: Contact your MOD-IV Data Center before using Field (64).
New Property Identification Field (64) - twenty-nine alpha-numeric characters: This field is
used to change a block, lot, and qualification code without having to delete and re-establish an
entire line item. Using field (64) allows for the property history to transfer with the property ID
change.
Note:
1. Two maintenance runs are required to accomplish a Field (64) change. No changes may be
made to the old or new block and lot description until the two maintenance runs are completed.
2. The new block and lot designation must be unique to the existing MOD-IV Master File.
3. All Field (64) changes are to be completed after consolidation and prior to the production of
the official Tax List.
25
Tax Data Fields
Prior Year - Net Amount of Tax Field (57) - nine numeric characters: The total amount of net
taxes billed for the previous tax year. It is a field for dollars and cents, with an assumed decimal.
Do not enter the decimal point. One-half of the amount in this field is stored as "Taxes Billed
First Half." This field is to be used from October 1
st
, of the pre-tax year until the time the current
year's tax rate is struck and the Extended Tax Duplicate is produced. Decimal point is assumed.
Current Year - Net Amount of Tax Field (58) - nine numeric characters: Total amount of net
taxes billed for the current year. Data entry rules are the same as for Field (57). After the
Extended Tax Duplicate is run, data may be entered in this field until the Added and Omitted
Assessment Lists are produced. Decimal point is assumed.
Non-Municipal 1
st
Half Tax Field (71) - nine numeric characters: State Fiscal Year total
amount of net taxes billed for the first half of the tax year, for non-municipal purposes in a
municipality on a fiscal year budget. This amount would include county, school, library taxes,
etc. Decimal point is assumed.
Non-Municipal 2
nd
Half Tax Field (72) - nine numeric characters: State Fiscal Year amount of
net taxes billed for the second half of the tax year, for non-municipal purposes in a municipality
on a fiscal year budget. Decimal point assumed.
Municipal 1
st
Half Tax Field (73) - nine numeric characters: State Fiscal Year total amount of
net taxes billed for the first half of the tax year, for local municipal purposes in a municipality on
a fiscal year budget. Decimal point assumed.
Municipal 2
nd
Half Tax Field (74) - nine numeric characters: State Fiscal Year total amount of
net taxes billed for the second half of the tax year, for local municipal purposes in a municipality
on a fiscal year budget. Decimal point assumed.
26
Supplementary Data Fields
MOD-IV has fields to record descriptive and appraisal data. The use of these fields is not
mandatory and these fields do not print on the tax list.
Optional fields should be addressed by their appropriate field number. For on-line methods of
entry of these fields, contact your MOD-IV data center for specific instructions.
All optional fields are listed below along with descriptive information and formatting
instructions.
The Additional Owner portion of Field (61) - two numeric characters: allows for a numeric
count of owners above and beyond those that will fit in Field (01) Owner. Although street
address Field (03), city and state Field (06) and zip code Field (07) can be submitted along with
the owners name for each additional owner only the owners name will appear and only in the
alphabetical index. (Fields 03, 06, and 07) will be retained on the MOD-IV Master File and can
be extracted for other purposes. i.e. Mailing labels.
Claimant Social Security Number Field (21) - eleven numeric characters: This field is no
longer used.
School Tax Overage Amount Field (22) - eleven numeric characters: (Formerly Co-Claimant
Social Security Number) Decimal point assumed.
Commercial Units Field (24) - two numeric characters: The number of commercial units on the
property. Leading zeros required.
Multiple Occupancy Code Field (25) - one numeric character: indicates the portion of a multiple
unit dwelling the owner occupies. The following codes are acceptable:
1 = 1/4
2 = 1/3
3 = 1/2
4 = 2/3
5 = 3/4
6 = All
Percent Owned Field (26) - two numeric characters: Percentage of ownership for the property.
If this field is blank, it indicates 100% ownership.
Delinquent Tax Code Field (28) - one alpha character: Accepts the letter "S." An "S" in this
field indicates that the owner is delinquent on paying their local property taxes (per the Tax
Collector.)
Additional Lots 2 Field (38) - twenty alpha-numeric characters: The same rules apply as to
Field (37). This field should not be used for purposes other than additional lots exceeding the
size of Field (37). (Reference A)
27
Previous Sales Dates 1 Field (44) - twenty four numeric characters: This field is comprised of
three sub-fields. The assessor may list the previous sale data, previous sale price in whole
dollars and the previous assessment in this field. The first six positions are for a sale date. The
sales price and assessment are both nine characters.
Tip: Prior sale (history) is generated by MOD-IV by saving existing sales data before applying
the new sale data Field (41) and (43). This field allows the user to modify sale history generated
by the system.
Previous Sales Dates 2 Field (45): See Field (44).
Previous Sales Dates 3 Field (46): See Field (44).
Previous Sales Dates 4 Field (47): See Field (44).
Previous Sales Dates 5 Field (48): See Field (44).
Census Tract Field (49) - five alpha-numeric characters: Displays the census tract number for
the property location. Census tract information may be obtained from the US Census Bureau.
Census Block Field (50) - four alpha-numeric characters: Contains the census block number for
the property location. Census tract information may be obtained from the US Census Bureau.
Number of Rooms Field (75) - four numeric characters: The number of rooms in the principle
dwelling is placed in this field.
Number of Baths Field (76) - four numeric characters: The number of bathrooms in the principle
dwelling is placed in this field.
Number of Apartments Field (77) - four numeric characters: Used for Class 4C properties, the
number of apartments on a particular line item.
Number of Buildings Field (78) - four numeric characters: The number of buildings on a
particular line item containing more than one building.
Building Cubic Feet Field (79) - seven numeric characters: The total cubic feet of building
space on a particular line item.
Building Square Feet Field (80) - six numeric characters: The total floor square footage of a
particular line item.
Depreciation Field (81) - two numeric characters: A depreciation factor is placed in this field.
Basement Codes Field (82) - four alpha characters: Describes the basement of the building on a
particular line item. From left to right, the first character describes basement area and accepts:
A = 1/4
B = 1/2C = 3/4
D = Full
E = None
28
The second character describes the portion of the basement that is finished and accepts:
F = 1/4
G = 1/2
H = 3/4
I = Full
J = None
The third character describes the basement wall type and accepts:
K = Dry Wall
L = Plaster
M = Wood Panel
N = Dirt
The fourth character describes the basement floor type and accepts:
O = Concrete
P = Tile
Q = Dirt
Lot Dimensions Field (83) - thirteen numeric characters: Decimal point assumed. From left to
right, the first four characters are reserved for the front footage (or average), the second four
characters are reserved for the depth in feet (or average) and the last five characters are reserved
for the unit price with cents.
Lot Area Field (84) - nine numeric characters: From left to right, the first two characters are
reserved for the percent of the lot covered by the building and the last seven characters are
reserved for the price per unit per acre.
Standard Depth Field (85) - three numeric characters: Field is always in whole feet.
Depth Factor Field (86) - three numeric characters.
Utilities Field (87) - six alpha characters: A descriptive field where the characters from left to
right are as follows:
1. The first character describes the type of water in the property and accepts:
A = Water
B = City Water
C = None
2. The second character describes the type of sewerage and accepts:
D = Septic Tank
E = Sewers
F = None
3. The third character describes the type of heat in the property and accepts:
G = Gas
H = Electric
I = Oil
J = Steam
29
K = Coal
L = None
4. The fourth character describes the type air conditioning in the property and accepts:
M = Gas
N = Electric
O = Window
P = None
5. The fifth character indicates whether or not the property has electricity and accepts:
Q = Yes
R = No
6. The sixth character indicates whether or not the property has natural gas and accepts
the letters S & T where
S = Yes
T = No
Streets Field (88) - six alpha-numeric characters.
1. The first character indicates whether or not there are streets contiguous to the
property and accepts:
A = Yes
B = No
2. The second character indicates the type of street surface and accepts:
C = Dirt
D = Gravel
E = Paved
3. The third character indicates whether or not there are sidewalks on the property and
accepts:
F = Yes
G = No
4. The fourth character indicates whether or not there is curbing on the property and
accepts:
H = Yes
I = No
5. The fifth character indicates whether or not there is a driveway and what type of
surface it is when there is a driveway and accepts:
J = There is no driveway
K = Dirt driveway
L = Paved driveway
6. The sixth character accepts the numerals 1-9 indicating the number of streets
bordering the property.
30
Topography Field (89) - four alpha-numeric characters: describes the contour of the land
portion of the line item. The first character is alpha and accepts:
H = High
L = Low
E = Level
S = Swamp
R = Riparian
The last three characters are numeric for the percentage of this terrain. The percentage should be
expressed in whole numbers only using all three positions when 100%.
Main Building Purpose Field (90) - four alpha-numeric characters: The acceptable codes for
this field are as follows:
1. RFM - This code is for Residential Family Dwelling and the three-character code
should be left justified. The remaining characters to the far right accept the numerals
1 - 4 indicating the number of family units in the property.
2. APTS - Apartments - Should be Class 4C with 5 units or more.
3. COMM - Commercial
4. INDH - Heavy Industry
5. INDL - Light Industry
6. OFFS - Offices
7. RMHS - Rooming House
8. UNOC - Unoccupied
Number of Lots Field (91): two numeric characters.
Value Map Page Number Field (92) - four alpha-numeric characters.
Last Appraisal Field (93) - six numeric characters: date field indicating the date on which the
subject line item was last appraised. (MMDDYY)
Land Location Codes Field (94) - five alpha-numeric characters: The acceptable codes from left
to right are follows:
1. The first two characters describe the condition of the land are as follows:
GD = Good
PR = Poor
FR = Fair
2. The three remaining characters describing the location of the land and are as follows:
URB = Urban
RUR = Rural
RUB = Rurban
SUB = Suburban
Building Cost Conversion Group Field (95) - three alpha-numeric characters: A building cost
conversion number as per the NJ Assessor's Appraisal Manual.
31
CHAPTER V
Added and Omitted-Added Assessments
This chapter describes Added Assessment processing in the MOD-IV system. The on-line
transaction system provides for the processing of added assessments for current year, prior year
and omitted added assessments.
Two types of changes are covered by the added assessment law. Added assessments are structural
changes that occur after the assessment date, and the added assessment procedure is used to
return a formerly exempt or partially exempt property to taxable status.
First, an added assessment will only be accepted by the system for an existing line item on the
current or following year's Master File. For example, when an assessor discovers a new home or
an addition to a structure subject to an added assessment, a line item must be on the current or
following year's Tax List. If no line item exists, it must first be created (established) before an
added assessment can be entered.
(Current Year): When establishing the current year Added Assessment List the assessor has the
option of either incrementing the value or not incrementing the value to the following year's Tax
List. When the added assessment is not incremented the record is created for only the added
assessment billing. When the added assessment value is incremented the following actions occur:
1. The added assessment item will be established on the current year Added Assessment List for
the current tax year indicated.
2. A property class change will be indicated on the following year's Tax List. (if necessary)
3. The building description of the current year added assessment will be transferred to the
subsequent year's Tax List when the transfer indicator, Field (31), has been used.
4. The subsequent year's property values will be increased by the value of the full added
assessment.
There are mandatory fields for all added assessments that must be completed when establishing
an added assessment line item for the current year. They are:
1. Choose List Type:
a) Added
or Added with increment. (option)
For an added assessment for an exempt item that became taxable, do NOT increment
b) List Year - must be current tax year
2. Property Class Code Field (11)
3. Building Description Field (13)
4. Building Description Transfer Indicator Field (31) - optional
5. Land Taxable Value Field (14): Complete only for exempt to ratable situations.
6. Improvement Taxable Value Field (15) (full assessment amount)
7. Net Taxable Value Field (16) (full assessment amount)
8. Completion Date Field (36): This field is important, as it becomes part of the block and lot
identification. This information is used to differentiate between multiple added assessments
on the same property.
32
Prior Year Added Assessments: If an improvement was completed or an exempt property
became taxable between October 1
st
and November 30
th
of the prior tax year, this item may be
entered on the Prior Year Added Assessment List. The mandatory fields for a prior year added
assessment are the same as those for a current year added assessment with the following
exceptions:
1. List Type Prior Year Added Assessment List is selected. There is no increment.
2. Completion Date must be any date between October 1
st
and November 30
th
inclusive. This
list only accommodates a 1 or 2 month time period.
NOTE: Do NOT use the Building Description Transfer Indicator Field (31).
Omitted-Added Assessments: An omitted added assessment is used to tax an added assessment
for three to twelve months of the prior year. This list is used in two situations when an added
assessment was applicable in the prior year:
If the added assessment was applicable for three to twelve months of the prior year and the added
value was not included in the current year’s assessment, then
• An omitted added is created for the prior year for the applicable number of months and a
twelve month current year added is created.
If the added assessment was applicable for three to twelve months of the prior year and the added
value is included in the current year’s assessment, then
• An omitted added is created for the prior year for the applicable number of months.
1. Choose List Type:
a) Omitted – Added - There is no increment.
b) List Year - must be prior tax year.
2. Property Class Code Field (11)
3. Building Description Field (13)
4. Land Taxable Value Field (14): Complete only if the omitted-added item was an exempt
property that became a ratable.
5. Improvement Taxable Value Field (15) (full assessment amount)
6. Net Taxable Value Field (16) (full assessment amount)
7. Completion Date Field (36)
Added, prior year added and omitted-added records may be changed or deleted once established.
To access the record enter the following:
1. Property Identification Field (61)
2. Original Completion Date Field (36): This field must be entered since it becomes part of the
property identification and is necessary to identify and access the item.
Enter the modifications/changes necessary; however if the original requested action included
the increment feature, the increment process cannot be changed in the added process. After
consolidation, adjustments must be made to the subsequent year's Tax List to readjust the
assessments and/or property class that were incremented. Other changes may also be
completed at this time.
33
CHAPTER VI
Omitted and Rollback Assessment
This chapter describes how Omitted Assessments are entered in the MOD-IV system. The on-
line transaction system provides for the processing of omitted and rollback omitted assessments.
Omitted Assessments: Omitted assessments are taxable property that should have been included
on the current year's Tax List. By statute, an omitted assessment is to be valued and taxed for the
current year and the prior year.
First: To process an omitted assessment for the current year, establish the line item for the
subsequent year's Tax List. The fields listed below are mandatory to establish the current year
omitted assessment line item.
Choose List Type:
a) Omitted.
b) List Year - must be current year.
2. Property Class Code Field (11)
3. Building Description Field (13)
4. Land Taxable Value Field (14)
5. Improvement Taxable Value Field (15) if applicable.
6. Net Taxable Value Field (16)
7. Months Assessed Field (12) or 12 months will be assumed by the system.
Note: A completion date is never used on an omitted assessment.
If a prior year omitted assessment is necessary, the same fields as listed above are completed
with one exception. In the List Year Field (60), the prior year will be entered instead of the
current year.
Rollback Assessment Lists: MOD-IV will accept Roll-Back assessment items for the current
year and three years prior. The assessment amount to be entered is the difference between what
appeared on the Tax List for the applicable years under the Farmland Assessment and what the
item would have been assessed were it Class 1 (vacant land). A separate entry is made for each
year involved. The following fields should be entered:
Choose List Type
a) Omitted.
b) List Year - either current year or first, second or third year prior.
2. Property Class Code Field (11): Always 3B.
3. Building Description Field (13): Enter “Roll-Back taxes”
4. Assessment Code Field (40): "R" = Rollback Assessment. Use of this field produces a
separate Rollback Assessment List complete with index, page totals and a District Summary.
5. Land Taxable Value Field (14): The difference between the assessment under the Farmland
Assessment Act as QFARM and the assessment as Class 1, vacant land.
6. Net Taxable Value Field (16): Should be the same value that is in Field (14).
34
Omitted assessments and Rollback assessments may be changed or deleted. To access the record
enter the following:
1. Property Identification Field (61)
2. List Type
Modify other omitted or rollback fields as necessary. Values on the Rollback Assessment List
should be the same as the values on the Rollback Memorandum of Judgement.
35
CHAPTER VII
Added/Omitted Assessment Data Fields
MOD-IV stores multiple years of tax data to allow for the process and production of the added
and omitted assessments. The system carries the following: 2 years for the omitted-assessment
lists, 4 years for Roll-Back lists, 2 years for added-assessment lists, and 1 year for omitted-added
assessment lists. Records are created, accessed and changed by entering the appropriate tax year.
There are five Added/Omitted List types created and produced by MOD IV:
• Omitted: Used for current and prior year omitted assessments.
• Omitted Rollback: Used for the current year and three prior years of Roll-Back
taxes.
• Added: Used for current year added assessment.
• Prior Year Added: Used for one or two month prior year added assessments.
• Omitted-Added: Used for (3 to 12 months) omitted-added assessments of the prior
year.
Records are created, accessed, and changed by entering the appropriate tax year and the
Property Identification Field (61): The actions for added/omitted assessments are:
ESTABLISH NEW RECORD: Used to add a new line item to the Added, Omitted or Omitted-
Added Master File. The property identification entered in Field (61) (Block, Lot plus
Qualification Code) must match that of an item currently on the subsequent year's Tax List
Master File.
CHANGE RECORD CONTENT: Used to alter information for a line item which exists on the
Added, Omitted or Omitted-Added Master File. To access the record, property identification
information entered in Field (61) Block, Lot and Qualification Code must match exactly the
property identification of the item to be changed, and the Completion Date (Field 36) must
always be entered, as it is part of the property identification.
DELETE ENTIRE RECORD: Used to remove an entire line item from the Added, Omitted or
Omitted-Added Master File. The block, lot and qualification code must match exactly the
property identification of the item to be deleted. The Completion Date Field (36) must be
included when trying to delete an added or omitted-added assessment since it becomes part
of the property identification.
ESTABLISH ADDED ASSESSMENT RECORD AND INCREMENT TO TAX LIST: This is used when
establishing a current year added assessment and incrementing the subsequent year's Tax List.
The property identification information entered in Field (61) must match exactly the property
identification of an item that exists on the current or following year's Tax List Master File.
Property Description Section
Property Class Code Field (11) - three alpha-numeric characters.
36
Completion Date Field (36) - four numeric characters: (MMDD) This field is used for current
year added, prior year added, and omitted-added assessments only. It is a mandatory field when
establishing an added or omitted-added assessment and for any change, correction or deletion
after a line item has been established. Leading zeros are required. The completion date
becomes part of the property identification.
Months Assessed Field (12) - two numeric characters: Calculated from the completion date. On
an omitted assessment 12 months is always assumed. Leading zeros are required.
Building Description Field (13) - fifteen alpha-numeric characters: The same rules apply as
those for the Property Record Field. This field should describe the added, omitted or omitted-
added assessment. For new construction, it should be the actual building description. For
Rollback Assessment, it should say “Rollback Taxes.”
Building Description Transfer Indicator Field (31) - the alpha character “T”: This field is used
on a current year added assessment for new construction. The use of this field will transfer the
building description of the current year added assessment to the Tax List building description for
the subsequent tax year. This will only occur when a current year added was submitted using the
incrementing feature.
Assessment Code Field (40) - the alpha character “R”: An "R" in this field is for Rollback taxes
and will produce a separate Roll-Back Assessment List as well as summary report for the year(s)
entered.
Land Taxable Value Field (14) - nine numeric characters: The only time Field (14) should be
used with an added or omitted-added assessment is when an exempt property has become a
ratable property. Use whole dollars.
Improvement Taxable Value Field (15) - nine numeric characters: This is a mandatory field
when there is an improvement value. Use whole dollars.
Net Taxable Value Field (16) - nine numeric characters: This is a mandatory field for all added
omitted and omitted-added assessments. Use whole dollars.
Special Tax District Codes Field (17) - three alpha-numeric characters: This field must be
completed if special tax district codes apply.
37
CHAPTER VIII
System Maintenance
MOD-IV stores data for the Tax, Added, Omitted, Omitted-Added and Rollback Assessment
Lists. Data centers have created an on-line transaction creation front load program which
replicates the hard copy change forms. The Accepted Transaction Lists indicate the fields
changed. The on-line system provides warning messages and prevents non-compatible
information from being processed.
Warning and Error Messages
(E01) Field Too Big: when more characters are entered than the space provided.
(E02) Date Format Invalid: when any date field is formatted incorrectly. i.e. the month is
greater than twelve, the date is not numeric, etc.
(E03) Invalid Code for This Field: when an unacceptable code is entered in one of the following
fields: Deduction Code Field (04), Property Class Code Field (11), Sales Price Code Field (70),
Limited Exemption Code Field (05), Limited Exemption Term Field (29) or Commercial Use
Field (67).
(E04) Invalid Field Format: anytime a field is not formatted correctly. See References B and C
for field formatting information.
(E06) Bad Field # for List Type: when a transaction displays information in a field which is not
applicable to the transaction list type.
(E08) Transaction Year Invalid: when the list year entered is not within the statutory limits for
the list type selected.
(E10) Increment Action Invalid: when the increment option Field (60), 4 Establish Added
Assessment Record and Increment Tax List Record on the Added/Omitted change form is
requested for a transaction that is not a current year added assessment.
(E11) Property Identification Invalid: when a block and lot entered in Field (61) does not align
correctly due to invalid format.
(E12) Transaction Date Invalid: when the month entered is greater than 12, the day entered
greater than 31, or the format is invalid.
(E13) Field Restricted: when a change to the current year's Tax List is requested after the file
has been restricted (after filing the official Tax List with the County Board of Taxation).
(E14) Blank Field Not Permitted: when deletion of information in a mandatory field is
requested.
(E15) Unknown EPL Code - Part 3: when a code entered in Field (51) is not listed in the
Property Tax System Legend.
38
(E16) Qualification Code is Invalid: when the qualification code entered is not listed in the
MOD-IV manual or is incorrectly formatted.
(E19) Deduction Amount Invalid: when a non-numeric character is entered into the deduction
amount field.
(E20) Mandatory Field Missing: when a new line item is established without information in
one of the required fields.
(E22) Bad Field for Fiscal Budget: when Prior Year-Net Amount of Tax Field (57) or Current
Year- Net Amount of Tax Field (58) is used for a Master File of a municipality on a fiscal year
budget.
(E23) Bad Field for Calendar Budget: when Non-Municipal 1
st
Half Tax Field (71), Non-
Municipal 2
nd
Half Tax Field (72), Municipal 1
st
Half Tax Field (73), or Municipal 2
nd
Half Tax
Field (74) are used for a Master File of a municipality on a calendar year budget.
(E28) Year Not Numeric Field (29): when an alpha character is placed in the second position of
Field (29).
(E29) Invalid Exemption Code: when a limited Exemption/Abatement code letter other than
these listed in the “Property Code Legend” is entered in the first position of Field (29).
(E30) Years Out of Range Field (29): when a number other the {1, 2,3,4,5, or 9} is placed in
the second position of Field (29).
(U01) No Matching Master: MOD-IV cannot match the block and lot being submitted with a
block and lot on the Master File. This error will occur if a transaction is entered to change a line
item that has not yet been established.
(U02) Master Already on File: This message appears when the establishment of a line item is
attempted and the line item is already on the Master File.
(U03) Class 1 or 3B with Improvements: This error will occur if:
1. An improvement value is added to a Class 1 parcel without changing the property
class to reflect this change.
2. An improvement value is added to a Class 3B property.
(U04) Taxable Values Do Not Balance: This error will occur if:
1. Value changes are submitted that do not sum correctly.
2. The improvement value is removed, the property class is changed, and the net taxable
value is not re-adjusted.
3. The improvement value and/or land value is increased, and the net taxable value is
not re-adjusted.
4. The improvement value is added to a Class 1 property, the property class is changed,
but the net taxable value is not re-adjusted.
39
(U06) Deduction, Exemption Invalid for Class: This error will occur if:
1. A property classification is changed to any one of the exempt property classes (15A
through 15F), a railroad property class (5A or 5B), or a public utility class (6A or
6B), and a deduction or exemption is still being carried in Field (04) or Field (05)
respectively.
2. A deduction or exemption is entered on an exempt, railroad, or public utility property
line item.
(U07) Special Tax Code Invalid: when a special tax district code not listed in the MOD-IV
manual or Property System Legend is entered in Field (17).
(U08) List Type and Number of Months Disagree: when a prior year added assessment is
submitted with an entry of more than one or two months and a current year added assessment is
submitted with an entry of less than three (3) months.
(U09) Completion Date and Number Months Disagree: when the number of months assessed
Field (12) and the month of the completion date Field (36) do not add up to twelve, or a multiple
of twelve. The only exception to this rule is when a current year added assessment is preceded
by a one or two month prior year added assessment, the completion date of the current year
added assessment should be the same as the completion date of the prior year added assessment.
(U10) No Matching Tax List Line Item: MOD-IV cannot match the added, omitted, or omitted-
added line item being submitted with a similar block and lot designation on the subsequent year's
Tax List Master File. This error will occur if:
1. An omitted or omitted-added assessment is submitted without first establishing the
line item on the subsequent year's Tax List.
2. An added assessment is submitted on a new home where a subdivided lot was not
established on the subsequent year's Tax List.
(U11) Added/Omitted Invalid for Tax List Class: when an added or omitted-assessments is
requested for a Class 5 railroad or Class 15 exempt property.
(U12) Item has Added-Omitted Delete Invalid: This error message occurs when:
1. A deletion is requested for a line item for which an added or omitted assessment has
been submitted. To delete this line item, first delete the added or omitted item.
2. A request for a Field (64) change is submitted for a line item with an established
added or omitted assessment.
(U13) Date sea err, mast last chg-MMDDYY (Date Sequence Error, Master Last Changed-
month- day- year): This error message will occur if:
1. A transaction is entered with a date earlier than the last previous transaction for the
line item.
40
2. Date sequence error (E21) - A transaction is entered with a transaction date later than
the processing date.
(U14) EPL Code Required for Exempt Property: This error message occurs when:
1. A request is submitted to remove the classification code Field (51) from a Class 15
exempt property.
2. A request is submitted to establish an exempt property without a classification code.
(U15) Invalid List Year for Omitted Assessment: when a request is submitted for an omitted
assessment with a list year later than the current year or earlier than four years prior.
(U19) EPL Code 095 with Improvements: when a request is submitted to place an
improvement Field (15) on an exempt property carrying "095" in the classification code Field
(51). The message also appears when a request is submitted to place a "095" code in Field (51)
for an exempt property that is carrying an improvement in Field (15).
(U20) Exemptions do not Match Property Class: when an attempt is made to place an
exemption on a Class 1, 3B, 5, 6, or 15 property.
(U21) (05 or 29) Missing or in Error: whenever a Field (05) is submitted without a matching
Field (29) or vice versa.
(U23) Exemption Codes do not Match on (05 or 29): when the exemption code placed in Field
(29) is different than the one placed in Field (05).
(W01) Restriction Edit Overridden: tesults when a change form is submitted using the
designated override code.
(W02) Unable to Calculate Acreage: this warning message appears when a land dimension is
entered in an invalid format.
(W03) Property Deleted from Tax List: results when a line item is deleted from the Tax List
Master File.
(W04) Transaction Deleted: results when a transaction is deleted from the Cycle File.
(W05) Transaction Has Rejected Fields: tesults when part of a transaction is rejected due to
invalid fields. Refer to the Rejected Transaction List for the invalid fields.
(W07) Classes 2, 3A, and 4 without Improvements: results whenever a Class 2, 3A or 4
property is entered without an improvement taxable value.
(W08) Class 1, 3B, or 4 with Deduction: This warning message appears whenever a deduction
is placed on a class 1, 3B or 4 property.
(W09) Zip Code is not numeric: when an alpha character has been placed in the zip code field.
41
CHAPTER IX
General MOD-IV Policies / Requirements
1. All vendors must comply with all regulations and procedures promulgated by the Division of
Taxation and all other State and Federal Agencies.
2. Certified MOD-IV data centers must notify the Division of the conditions listed below:
a) The addition of any new clients.
i) New agreements with the Division and the client must be executed.
b) The loss of an existing client.
i) If there is period of time in which the data center has no clients, certification is
automatically revoked and the data center must re-apply when it has a client pending.
ii) New agreements with the Division and the data center must be executed.
c) Changes in the hardware configuration.
d) Change in the location of the data center.
e) Changes in the telephone or fax numbers.
f) Change in a contact person.
g) Change in the name of the data center.
NOTE: MOD-IV must not be sold, leased, altered or transferred.
3. A secure file transfer of the complete Master File for all data center clients is required a
minimun of three times a year:
a) After the Tax List has been certified.
b) After the Extended Tax Duplicated has been processed.
c) After the Input to Consolidation file is produced.
d) Any additional files requested by the Division of Taxation.
42
How to become a Certified MOD-IV Data Center
A prospective vendor must first execute an agreement with a county or municipality to process
their tax data using MOD-IV. The agreement is predicated upon the certification of the vendor
by the Division of Taxation, Property Administration. The certification process includes the
following:
• The prospective vendor must provide a specification list detailing hardware and operational
specfications, including how they intend to store the MOD-IV programs and data. The
Division of Taxation then performs an on-site inspection to inventory the office facilities and
hardware configuration.
• After the hardware configuration has been approved by the Division of Taxation, the
prospective data center will be provided with a copy of the MOD-IV manual and programs to
be loaded on the vendor's hardware. All programs are released in COBOL LE.
• Within 30 days of receipt of the MOD-IV programming, the vendor must schedule a test
date.
• MOD-IV test procedures include running all MOD-IV programs and the production of all
MOD-IV output.
• Upon successful completion of the MOD-IV test, both the vendor and the county or
municipality must sign MOD-IV agreements with the Division. A letter of approval and
certification will be sent to the vendor, stating that the vendor is a certified MOD-IV data
center.
Types of MOD-IV Certification
• Municipal Data Centers may have only that municipality as a client and are limited to
Municipal Certification only.
• County Data Centers are limited to clients within the county and are permitted to have both
Municipal and County Certification.
• Private vendors may have clients without regard to physical location of the client and are
permitted to have both Municipal and County Certification.
MOD-IV Data Center Requirements
• HARDWARE AND OPERATIONAL SPECIFICATIONS
⇒ Sufficient storage to accommodate the MOD-IV software, MOD-IV Master File, and
cycle files.
⇒ Mass reporting print capacity - 132 characters, 8 lines per inch or equivalent.
• ADMINISTRATIVE REQUIREMENTS
⇒ All data centers must maintain current Agreements with the Division of Taxation and
their clients.
⇒ Must notify Division of Taxation in regard to any client agreement changes.
43
On-Line Guide Lines
The MOD-IV System as released by the Division of Taxation in 1981 and 1982 is a batch
system. Originally, Property Record Change Forms were completed by the assessor and sent to
their respective certified MOD-IV data center for processing. The Property Record Change
Forms were key punched on to cards, then processed through the MOD-IV maintenance
programs. Each transaction took a minimum of three (3) cards to complete. Thus, this input
format to the maintenance programs become commonly known as “the 3 card format.”
Subsequent to the release of the MOD-IV System, data centers have developed on-line
transaction creation systems.
The following guidelines have been set forth by the Division of Taxation in regard to on-line
transaction creation systems:
• The on-line transaction creation system must generate transactions in the “3 card format.” IT
MUST NEVER UPDATE THE MASTER FILE DIRECTLY. The transaction created
must then be run through the MOD-IV maintenance programs. The output is the “Accepted
Transaction Listing” and the “Rejected Transaction Listing.”
• The on-line transactions creation system should contain the same edits as the MOD-IV
maintenance programs to insure that only clean data is going into the maintenance cycle.
There should be no rejected transactions and no “Rejected Transaction Listing.”
•
All MOD-IV programs and all output listings and reports must be run at the certified MOD-
IV data centers location and on the hardware certified at the site. Transactions may be
conveyed from the on-line transaction system site to the MOD-IV certified site through a
secure network, by dedicated line, a dial-up modem or the mailing or delivery of an electronic
medium such as a disc, tape or cartridge.
• After each maintenance, the on-line Master File should be refreshed so that the user always
has available the latest information.
• The on-line transaction system must allow the users to accomplish all actions that would
have been done with the “Property Record Change Form” and “Added/Omitted Assessment
Change Form.” All fields and functions made available to the user by these forms must be
made available in the on-line transaction system. It is advisable that screens for “Tax List
Changes” be separate from screens for “Added and Omitted Changes.” The fewer screens
for each function, the better. Additionally, a provision should be made for input for all fields
in MOD-IV
• On-line transaction systems can be integrated with Tax Collection Systems, SR-1A Systems,
CAMA Systems, and Tax Appeal Systems. All changes to the MOD-IV System made
necessary by these other systems must be made by the creation of a “3 card transaction.”
These transactions are then conveyed to the MOD-IV data center by the mediums described
in #3 above. They are then run through the MOD-IV maintenance programs.
44
CHAPTER X
Property Tax Year Calendar
The county tax administrator shall designate the critical dates for changes and production of the
various lists and reports generated by MOD-IV. (N.J.S.A. 18:12A-1.16) The production date
must precede the filing/mailing date to meet statutory or regulatory requirements.
DATE
MOD-IV
On or before January 10
th
Tax List
Tax Collector's Duplicate
Assessor's Field Book
C441 and UEZ Exempt Property Listing
On or before February 1
st
MOD-IV Master File - provided to the
State via secure file transfer
Notice of Assessment
Final Adoption by March 10
th
County Equalization Table
On or before May 20
th
Extended Tax Duplicate
Tax List/Table of Aggregates
Abstract of Ratables
June 1
st
MOD-IV Master File - provided to the
State via secure file transfer
On or before June 14
th
Tax Bills
Subsequent to Tax Bills
Tenant Rebate Notices
October 1
st
Added, Omitted, Omitted-Added, Prior
Year Added Assessment Lists, Rollback
Assessment Lists,
October 10
th
Added, Omitted, Omitted-Added, Prior
Year Added, Rollback Assessment Bills,
Limited Exemption Abatement Audit Trail
for 5 year E/A
On or before December 1
st
Fiscal Bills for Quarters 1 and 2
Fiscal Billing Audit Trail
On or before December 31
st
Proof Book
45
REFERENCES
Reference A Format for Additional Lots
Reference B Class 4 Codes
Reference C SR-1A Non-usable Codes
Reference D Using the “X” Qualifier
Reference E Statutes under which Exemptions are Claimed
Reference F Exempt Property Classification Codes
46
REFERENCE A
Format for Additional Lots
Additional Lots Field (37) and Field (38) FORMATTING
Note: Field 38 does not print on the tax list but can be viewed on-line
Additional Lot Field (37) twenty characters: numeric and punctuation which counts as a
character. Prints on the Tax List
1. All additional lots to the lead block and lot should be separated by a comma with the last
entered additional lot being followed by spaces. Example: Block 2 Lots 1, 2, 3, 4, & 5
should be entered:
Field (61) Block 2 Lot 1
Field (37) 2,3,4,5
2. If the property has more than one block, the blocks other than the lead block that appears
in field (61) should be preceded by a colon. Example: Block 3 Lots 1, 2, 3, & 4 and
Block 4 Lots 2, 3, &4 should be entered:
Field (61) Block 3 Lot 1
Field (37) 2,3,4:4,2,3,4 the colon (:) is read “Block” the comma (,) as Lot.
3. Block and Lot suffix entries are entered with the period occupying one position and no
additional spaces between the block and suffix or lot and suffix. Example: Block 4.01
Lots 1.01, 1.02 & 1.03 and Block 5.01 Lot 1.01 should be entered:
Field (61) Block 4.01 Lot 1.01
Field (37) 1.02,1.03:5.01,1.01
If the number of characters for the additional lots exceeds the 20 in Field (37), the additional lots
or blocks and lots should be continued to Field (38). The last character in Field (37) must be a
comma (,) to indicate information continues into Field (38).
Additional Lots 2 Field (38) twenty characters: numeric and punctuation which counts as a
character. Field (38) does not print on the Tax List; it can be viewed on the on-line screen.
When a municipality has information in Additional Lot Field (38), upon request, the Certified
MOD IV vendor can provide a copy of the information when the Tax List is printed.
4. All additional lots to the lead block and lot should be separated by a comma with the last
entered additional lot being followed by spaces. Example: Block 2 Lot 1 with additional
lots 2 through 16 should be entered:
Field (61) Block 2 Lot 1
Field (37) 2,3,4,5,6,7,8,9,10, THE END COMMA INDICATES INFORMATION IN FIELD (38)
Field (38) 11,12,13,14,15,16
47
NOTE: When information from Field (37) is continued in Field (38) the last character in Field
(37) must be a comma (,).
5. If you are correcting or entering additional lots and the additional lots are shown in any of
the following formats each lot must be separately shown.
The property identification starts in Field (61) and continues into Field (37) and if
necessary Field (38) showing the individual lots using the correct punctuation.
If you are correcting Block 10.01 Lots 1 – 8, it should appear as:
Field (61) Block 10.01 Lot 1
Field (37) 2,3,4,5,6,7,8
If you are correcting Block 10.01 Lot 1 and Lots 2 – 10 even, it should appear as:
Field (61) Block 10.01 Lot 1
Field (37) 2,4,6,8,10
If you are correcting Block 10.01 Lots 1 – 21 odd, it should appear as:
Field (61) Block 8 Lot 1
Field (37) 3,5,7,9,11,13,15,17,
Field (38) 19,21
If you are correcting Block 10 Lots 1.01, 1.02 & 1.03 and Block 5.01 Lots 1.01 – 1.04, it
should appear as:
Field (61) Block 10 Lot 1.01
Field (37) 1.02,1.03:5.01,1.01,
Field (38) 1.02,1.03,1.04
48
REFERENCE B
Class 4 Use Codes (Field 67):
These three character numeric codes are used to describe the specific use of commercial property.
CODE
USE
CODE
USE
010
AIRPORT
440
LUMBER YARD
020
APT - GARDEN
441
LAUNDRY / CLEANERS
021
APT - HIGH RISE
442
LIBRARY
029
APT - OTHER
510
MARINA
030
AUTO SHOW ROOM
511
MARINA - DOCK/SLIP
031
AUTO SALES LOT
512
MOBILE HOME PARK
040
ASPHALT/CEMENT PLANT
530
MOTEL
050
BANK - MAIN OFFICE
540
MUSEUM
051
BANK - BRANCH
560
OFFICE – GENERAL
059
BANK - OTHER
561
OFFICE - CORP. HEADQUARTERS
060
BILLBOARD - WOOD
562
OFFICE - MEDICAL / MENTAL HEALTH
061
BILLBOARD - OTHER
563
OFFICE - ENGINEERING / RESEARCH
070
BOWLING ALLEY
564
OFFICE - GOVERNMENT
073
CAMPGROUND
565
OFFICE - W/ RESIDENTIAL
074
CEMETERY
566
OFFICE – CONDO
075
COLLEGE
569
OFFICE – OTHER
080
CASINO*
570
POST OFFICE
100
COMMERCIAL - OTHER
571
FOOD & BEVERAGE PROCESSING
101
COMMERCIAL - MIXED USE
580
QUARRY - STONE / SAND
110
CAR WASH
610
REC - CLUB HOUSE
120
DAIRY FARM
611
REC - COMMUNITY CENTER
130
CHURCH - RESIDENCE
612
REC - COUNTRY CLUB
180
FLEA MARKET - AUCTION
613
REC – GYMNASIUM
190
FUNERAL HOME
614
REC - HEALTH CLUB
191
FIRE / RESCUE STATION
615
REC - RINK / ICE
210
GARAGE - SERVICE / GAS
616
REC - RACQUET CLUB
211
GARAGE - PARKING
617
REC - ROLLER RINK
212
PARKING LOT
618
REC - INDOOR
218
GAS / STORAGE TANK
619
REC – ARCADE
219
GARAGE - OTHER
620
REC - AMUSEMENT PARK
220
GARAGE - STORAGE
621
REC - GOLF COURSE
221
GOV'T BUILDING
622
REC - MINI GOLF
222
GREENHOUSE / NURSERY
623
REC - RACETRACK - AUTO/HORSE
230
HISTORICAL SITE
624
REC – ARENA
270
HOSP - CONVALESCENT
629
REC – OTHER
271
HOSP - GENERAL
635
RESIDENTIAL CO-OP/MUTUAL HOUSING CORP*
272
HOSP - VETERINARY
636
ASSTD LIVING/CONT CARE TAX PAYING RES*
273
HOSP - ASSISTED LIVING
637
ASSTD LIVING/CONT CARE NON-TAX PAYING RES*
278
HOSP - NURSING HOME
639
REST - TAVERN / NIGHT CLUB
279
HOSP - OTHER
640
REST – DINER
280
HOTEL
641
REST - FAST FOOD
281
HOTEL - CONFERENCE CENTER
642
REST - BANQUET HALL
282
ROOMING HOUSE
643
REST - W/ APARTMENT
283
BED AND BREAKFAST
649
REST – OTHER
330
INDUSTRIAL / MANUFACTURING
650
RECYCLING FACILITY
49
CODE
USE
CODE
USE
331
INDUSTRIAL - OTHER
660
SCHOOL
335
CORRECTIONAL FACILITY / PRISON
661
DAYCARE CENTER
430
KENNEL
670
SWIM CLUB
730
STORE - CONVENIENCE
779
THEATER – OTHER
731
STORE - DEPARTMENT
780
TOWER – RADIO
732
STORE - MALL
781
TOWER – TV
733
STORE - SHOPPING CENTER
782
TOWER – OTHER
734
STORE - SUPERMARKET
783
TOWER - CELLULAR
737
STORE - RETAIL
790
TRUCK TERMINAL
738
STORE - W/ RESIDENTIAL
791
TRUCK STOP
739
STORE - OTHER
940
WINERY / BREWERY
740
STORE - FARM MARKET
950
WAREHOUSE - FREEZER
745
STORE - CANNABIS
951
WAREHOUSE - GENERAL STORAGE
750
TRAIN / BUS DEPOT
952
WAREHOUSE - MINI SELF-STORAGE
760
TELEPHONE BUILDING
959
WAREHOUSE - OTHER
761
PUBLIC UTILITY BUILDING
960
WAREHOUSE - ARCHIVES
770
THEATER - DRIVE-IN
965
WAREHOUSE - CANNABIS GROWING
771
THEATER - MOVIE
970
REFINERY
772
THEATER - PLAYHOUSE
999
NOT CATEGORIZED
50
REFERENCE C
SR-1A Non-Usable Codes
Complete information and guidelines on the SR-1A process may be found at:
http://www.state.nj.us/treasury/taxation/lpt/localtax.shtml
These codes identify deed transactions not usable in determining the assessment sales ratio:
(1) Sales between members of the immediate family;
(2) Sales in which “love and affection” are stated to be part of the consideration;
(3) Sales between a corporation and its stockholder, its subsidiary, its affiliate or
another corporation whose stock is in the same ownership;
(4) Transfers of convenience; for example, for the sole purpose of correcting
defects in title, a transfer by a husband either through a third party or directly to himself
and his wife for the purpose of creating a tenancy by the entirety, etc;
(5) Transfers deemed not to have taken place within the sampling period.
Sampling period is defined as the period from July 1 to June 30, inclusive, preceding the
date of promulgation, except as hereinafter stated. The recording date of the deed within
this period is the determining date since it is the date of official record. Where the date of
deed or date of formal sales agreement occurred prior to January 1, next preceding the
commencement date of the sampling period, the sale shall be nonusable;
(6) Sales of property conveying only a portion of the assessed unit, usually
referred to as apportionments, split-offs or cut-offs; for example, a parcel sold out of a
larger tract where the assessment is for the larger tract;
(7) Sales of property substantially improved subsequent to assessment and prior to
the sale thereof;
(8) Sales of an undivided interest in real property;
(9) Sales of properties that are subject to an outstanding Municipal Tax Sales
Certificate, a lien for more than one year in unpaid taxes on real property pursuant to
N.J.S.A. 54:5-6, or other governmental lien;
(10) Sales by guardians, trustees, executors and administrators;
(11) Judicial sales such as partition sales;
(12) Sheriff’s sales;
(13) Sales in proceedings in bankruptcy, receivership or assignment for the
benefit of creditors and dissolution or liquidation sales;
51
(14) Sales of doubtful title including, but not limited to, quit-claim deeds;
(15) Sales to or from the United States of America, the State of New Jersey, or
any political subdivision of the State of New Jersey, including boards of education and
public authorities;
(16) Sales of property assessed in more than one taxing district;
(17) Sales to or from any charitable, religious or benevolent organization;
(18) Transfers to banks, insurance companies, savings and loan associations, or
mortgage companies when the transfer is made in lieu of foreclosure where the
foreclosing entity is a bank or other financial institution;
(19) Sales of properties whose assessed value has been substantially affected by
demolition, fire, documented environmental contamination, or other physical damage to
the property subsequent to assessment and prior to the sale thereof;
(20) Acquisitions, resale or transfer by railroads, pipeline companies or other
public utility corporations for right-of-way purposes;
(21) Sales of low/moderate income housing as established by the Council on
Affordable Housing;
(22) Transfers of property in exchange for other real estate, stocks, bonds, or
other personal property;
(23) Sales of commercial or industrial real property which include machinery,
fixtures, equipment, inventories, or goodwill when the values of such items are
indeterminable;
(24) Sales of property, the value of which has been substantially influenced by
zoning changes, planning board approvals, variances or rent control subsequent to
assessment and prior to the sale;
(25) Transactions in which the full consideration as defined in the “Realty
Transfer Fee Act” is less than $100.00;
(26) Sales which for some reason other than specified in the enumerated
categories are not deemed to be a transaction between a willing buyer, not compelled to
buy, and a willing seller, not compelled to sell;
(27) Sales occurring within the sampling period but prior to a change in assessment
practice resulting from the completion of a recognized revaluation or reassessment
program, i.e. sales recorded during the period July 1 to December 31 next preceding the
tax year in which the result of such revaluation or reassessment program is placed on the
tax roll.
52
(28) Sales of properties which are subject to a leaseback arrangement;
(29) Sales of properties subsequent to the year of appeal where the assessed value
is set by court order, consent judgment, or application of the "Freeze Act."
(30) Sale in which several parcels are conveyed as a package deal with an
arbitrary allocation of the sale price for each parcel;
(31) First sale after foreclosure by a federal- or state-chartered financial
institution;
(32) Sale of a property in which an entire building or taxable structure is omitted
from the assessment;
(33) Sales of qualified farmland or currently exempt property.
53
REFERENCE D
Using the “X” Qualifier
The “X” qualifier is used to designate the exempt portion of a taxable line item. In some cases
the exempt portion of the line item may be subject to an “in-lieu” tax payment.
Using the “X” Qualifier to Track Partial Exemptions
Examples of the use of the “X” qualifier to record an exempt portion of a line item may include:
• The portion of a property owned and occupied by a totally disabled veteran (if the
entire property is not qualified for exemption)
• The portion of an otherwise exempt property when a portion must be taxed (split
line item)
• Long Term Exemptions with Financial Statements (split line item)
• Limited Exemptions with Financial Statements (split line item)
All exempt property including a portion of a taxable property is designated as property class 15.
The record must have a 3-part exempt property list code, beginning date, ending date (if
specific), and the value of the exemption. When the exempt portion ceases to be exempt, the line
item is deleted and the exempt value is transferred to the taxable portion. In some cases the use
of the Added Assessment procedure is applicable.
Example:
Using the “X” Qualifier to Track 5 Year Rehabilitation Limited Exemptions with a
Financial Tax Agreement (in-lieu tax payments)
When the municipal ordinance provides for tax agreements (in-lieu tax payments) for a 5 year
exemption for commercial or industrial structures or multiple dwellings the taxable information
is listed on the tax list and exempt information must appear on both the Tax List and the Exempt
List. In-lieu tax payments are calculated on a calendar year. An added assessment is applied
from the completion date of the improvement to the end of the year. The exemption begins the
first of the following year.
For the exempt value (improvement)
1. Establish the line item with the same block and lot as the taxable portion and use an
"X" qualification code (same owner information)
2. Property Class is 15F
3. Field (51) Exempt Property List Code should be:
Owner Code General Use Code Specific Use Code
24 Part 1 17 Part 2 994 Part 3
4. Field (55) Statute is 40A:21-1
5. The beginning date Field (53) and ending date Field (54) should be completed with 1-
1- BEG YEAR and 12-31- END YEAR
6. The assessed value of the improvement to be exempt should be entered in Field (15)
and (16)*
*The assessed value is not changed from year to year. This exempt value is used
to calculate the in-lieu tax payment using the phase-in method. The values to be
used for the calculation of the in-lieu tax payment using the gross income and 2%
of construction cost methods are not recorded on the tax list.
54
REFERENCE E
Statutes under which Exemptions are claimed
Exempt Statute Number (N.J.S.A.)
Assessed in Adjoining Municipality 40A:13-19
Boy Scouts 54:4-3.24
Burial Ground (not exceeding 10 acres) 54:4-3.9
Cemetery (not exceeding 250 acres at one location - see 8A:5-10) 54:4-3.9
College - Private 54:4-3.6
College - Public 54:4-3.3
Condominium Common Elements 46:8B
Conrail 54:4-3.3
County-Owned Property 54:4-3.3
CYO 54:4-3.24
Delaware River Basin Commission 32:11D-89
Delaware River Joint Toll Bridge Commission 32:8-9
Delaware River Port Authority 32:3-2
Disabled Veteran 54:4-3.30
District Superintendent of a Religious Organization (Residence) 54:4-3.35
Educational Organization 54:4-3.6
Environmental Opportunity Zone 54:4-3.150
Federal Property (other than military or railroad) 54:4-3.3
Five Year Exemption/Abatement (with “in-lieu” tax payment) 40A:21-1
Five Year Abatement/Exemption 40A:21-9
"Fox-Lance" (see Urban Renewal)
Fraternal Organization 54:4-3.26
Garden State Parkway (New Jersey Highway Authority) (27:12B-16 Repealed) 27:23-12
Girl Scouts 54:4-3.24
Graveyard (not exceeding 10 Acres) 54:4-3.9
Green Acres (State acquired) 13:8A-19
Highway Authority (27:12B-16 Repealed) 27:23-12
Historic Site 54:4-3.52
Hospital 54:4-3.6
Housing Authority (local) (55:14A-20 Repealed) 40A:12A-1
Humane Society 54:4-3.6
Interstate Sanitation Commission 32:18-2
Limited Dividend Housing (55:16-18 Repealed) 40A:20-1
Long Term Exemption Law 40A:20-1
Medical Office/HEZ 54:4-3.6
Military Purposes 54:4-3.5
Moderate Income Housing (see New Jersey Housing Finance)
Municipally - Owned Property 54:4-3.3
Municipally - Owned Land in another county (up to 5 acres) 54:4-4
Municipal Parking Authority 40:11A-19
Museum 54:4-3.6
Natural Lands Trust 13:1B-15.119
Natural Open Characters Land for Recreation and Conservation 54:4-3.64
55
New Jersey Economic Development Authority 34:1B-15
New Jersey Educational Facilities Authority 18A:72A-18
New Jersey Housing and Mortgage Finance Agency (supported projects) 55:14K-34
New Jersey Sports and Exposition Authority 5:10-18
New Jersey Transit 27:25-16
New Jersey Turnpike Authority 27:23-12
Palisades Interstate Park Commission (32:14-1 Repealed) 32:14-1.3
Parsonage 54:4-3.6
Passaic Valley Sewerage Commission 54:5-3.4
Port Authority of New York and New Jersey 32:1-35.5
Railroad Property (paying franchise tax) 54:4-3.11
Red Cross 54:4-3.27
Redevelopment Agency (1949- current) 40A:12A-1
Religious Organization 54:4-3.6
School - Private 54:4-3.6
School - Public 54:4-3.3
Senior Citizen Non-Profit Rental Housing (55:14I-5 Repealed) 40A:20-1
South Jersey Port Corporation 12:11A-20
South Jersey Transportation Authority 27:25A-32
State-Owned Property 54:4-3.3
Tax Title Lien (Foreclosed) 54:4-3.3
Tax Title Lien - conveyed to the County (Chapter 73, P.L. 1940) 54:5-127
Tax Title Lien - conveyed to the State (Chapter 73, P.L. 1940) 54:5-121
Television Station - Educational 54:4-3.6A
Tract lying between two districts (in district NOT assessing) 54:4-25
Turnpike - without toll 54:4-3.18
Unknown Owners 54:4-24
Urban Renewal (1961) (40:55C-65 Repealed) 40A:20-1
Urban Enterprise Zone (UEZ) Residential (1984) 5 Year 54:4-3.139
Urban Renewal (1965) - Improvement only is exempt (40:55C-97 Repealed) 40A:20-1
Urban Renewal (1991) 40A:20-1
Veteran Organization or Post 54:4-3.25
Volunteer Fire Company 54:4-3.10
Volunteer First Aid Squad 54:4-3.6
Widow of a Disabled Veteran or of a Serviceman 54:4-3.30
YMCA, YWCA, YMHA, YWHA 54:4-3.24
Youth Organization 54:4-3.24
4-H 54:4-3.24
56
REFERENCE F
Exempt Property Classification Codes
This code provides a system for identifying the ownership, purpose or use and specific
description of a property of all tax-exempt properties in the State of New Jersey as reported by
the local assessors.
The code itself consists of seven characters, which are divided into three parts.
PART 1 PART 2 PART 3
Ownership
XX
Purpose or Use
XX
Specific Description
XXX
The combination of the three parts into the seven digit coding structure will provide an
identification system, which will greatly facilitate the analysis of tax-exempt property data.
Part 1 is the first two numeric characters and represents the ownership of tax-exempt property
by name. For instance, the code for the first two characters of all state owned property would be
02.
Part 2 is the second two numeric characters and indicates the principle use or purpose of each
exempt property. For instance, a property used for general governmental purposes whether state,
federal or municipal owned would have a code 01.
Part 3 is the last three numeric characters and displays the specific property description. For
example, administrative building would be coded 001.
Each single line item of exempt property should have its own code listing.
Examples:
1. A state owned administration building would have the code 02-01-001.
2. A county hospital would have the code 03-04-301.
3. A municipal golf course should be coded 04-19-646.
4. A school owned by a religious organization would be coded 23-03-353.
5. Land purchased by the State for the future construction of a highway is coded 02-07-095.
6. The State Police Academy is coded 02-06-353.
57
Ownership of Tax Exempt Property by Name, Part 1
CODE
NAME OF OWNER
01
Federal Government
02
State Government
03
County Government
04
Municipal Government
05
Delaware River & Bay Authority
06
Delaware River Basin Commission
07
Delaware River Joint Toll Bridge Authority
08
Delaware River Port Authority
09
Delaware Valley Regional Planning Commission
10
NJ Turnpike Authority
11
Garden State Parkway Commission
12
Interstate Sanitation Commission
13
Mid. Atlantic St. Air Pollution Control Commission
14
NY-NJ Trans Agency
15
Palisades Int. Park Commission
16
Port Authority of NY-NJ
17
Tri-State Commission
18
South Jersey Port Commission
19
Waterfront Commission of NY
20
Charitable & Non-Profit Organizations
21
Fraternal Organizations
22
Veterans Organizations
23
Religious Organizations
24
Other
25
Atlantic City Expressway
26
NJ Sports & Exposition Authority
27
NJ Economic Development Authority
28
County Food Distr Authority
29
Urban Renewal Entity
30
CRDA – Casino Redevelopment Authority
31
N.J. Education Facilities Authority
32
Hackensack Meadowlands Commission
33
County Improvement Authority
34
N.J. Natural Land Trust / Nature Conservancy
35
N.J. Housing and Mortgage Finance Agency
36
N. J. Transit
37
County Park Commission
38
County Utilities Authority
39
County Housing Authority
40
Municipal Housing Authority
41
Municipal Utilities Authority
42
Municipal Improvement Authority
43
Municipal Parking Authority
44
PATCO
45
South Jersey Transportation Authority
58
Principle Use or Purpose, Part 2
1 GENERAL GOVERNMENT: This includes all lands, buildings or other properties devoted
to general governmental purposes as contrasted with specialized uses. For example, this
category would include governmental office buildings such as town halls, county buildings,
state offices and other general administrative properties.
2 MILITARY PURPOSES: this includes all properties used for the armed forces and their
establishments; camps, barracks, armories, etc.
3 EDUCATION: Lands, buildings and other structures for the teaching or housing of students
or educational organizations and facilities used to show or to house educational material such
as colleges, schools, academies, seminaries, buildings used as historical societies,
associations, or exhibitions, libraries, museums, planetariums, etc.
4 HEALTH & WELFARE & INSTITUTIONS: other than PENAL: All lands and buildings
and other properties used primarily to protect the health or the general public, or to provide
care and assistance to the sick, poor, and the indigent, physically disabled, or the aged. For
example, this includes hospitals, nursing homes, old age homes, clinics, orphanages, welfare
centers, Red Cross centers, disabled veterans, etc.
5 PENAL INSTITUTIONS: All lands, buildings and properties used primarily for the
maintenance and confinement of prisons, jails, prison farms, etc.
6 POLICE, FIRE, AND RESCUE: All properties and structures used for police and fire
protection (or training) such as firehouses, police stations, fire towers, volunteer fire
companies, etc. All properties used for medical rescue purposes, such as rescue squads, etc.
7 TRANSPORTATION: This includes all lands, buildings and other properties devoted to the
transportation of persons and properties, and the maintenance or construction of properties,
such as highways, roads, paths, canals, supply depots, airports, terminals, stations, etc.
8 UTILITIES: All lands, buildings and structures used for sewage, water, electricity, steam and
other utility productions, storage and distribution.
9 CONSERVATION: All lands, buildings and other properties used primarily for the
conservation of natural resources and wild life.
10 RELIGIOUS AND CHARITABLE: All lands, buildings and other properties devoted to
churches, synagogues, chapels, retreats, Salvation Army, Rescue Mission, parsonages, etc.
11 BURIAL GROUNDS: All lands, buildings and other structures used for internment, such as
cemeteries, graveyards, mausoleums, crematoriums, etc.
12 CIVIC AND OTHER SOCIAL ACTIVITIES: All lands, buildings and other properties used
primarily for the purpose of civic organizations such as YMCA, YWCA, YWHA, YMHA,
Girls Scouts, Boy Scouts, 4-H, CYO, veterans associations, auxiliaries, fraternal
organizations, etc.
59
13 REDEVELOPMENT AND REHABILITATION: Buildings exempt from taxation under C.
79, P.L. 1979 or C. 431, P.L. 1991 N.J.S.A. 40A:12A-1.
14 REMEDIATION: Land and buildings, structures exempted from taxation under C. 413 P.L.
1995, N.J.S.A. 54:4-3.150.
15 HOUSING AND MORTGAGE FINANCE PROJECT: Assessed value of structures
exempted from taxation under C. 530 P.L. 1983, N.J.S.A. 55:14K-37.
16 URBAN ENTERPRISE ZONE: Assessed value of structures formerly exempted from
taxation under C. 207 P.L. 1989, N.J.S.A. 54:4-3.139.
17 C. 441 P.L. 1991 COMMERCIAL, INDUSTRIAL, MULTI-FAMILY WITH IN-LIEU TAX
PAYMENTS: Property exempted from taxation under C. 441, P.L. 1991, N.J.S.A.
40A:21-1.
18 RAILROAD: All lands, buildings, and other properties used for passenger service (class III)
railroad property.
19 RECREATION: All lands, buildings, and other properties used for the recreation or
entertainment of persons.
20 MEDICAL OFFICE / HEZ: Any structure or portion of a structure which houses a primary
medical or dental care facility located within a Health Enterprise Zone.
21 CONDOMINIUM COMMON ELEMENT: Any part of a condominium residence in which
all residents have access to and use on a frequent basis when the value of the common
element is apportioned to each condominium unit.
22 ASSESSED IN ADJOINING MUNICIPALITY: Parcel is completely assessed in adjoining
municipality under agreement between municipalities and appropriate resolution.
23 UNKNOWN OWNERS: Used when the owner of a parcel is unknown.
60
Exempt Property - Specific Property Description, Part 3 Numeric
CODE
SPECIFIC PROPERTY
CODE
SPECIFIC PROPERTY
DESCRIPTION
DESCRIPTION
001
Administrative Building
247
Water Stand Pipe
004
Commercial Building
250
Sewage Treatment
005
Office Building
254
Sewage Disposal
007
Maintenance Building
256
Sanitary Landfill
010
Municipal Building
258
Drainage
013
Post Office
270
Atomic Energy Plant
016
State Building
280
Oil Tank
019
Court House
283
Incinerator
022
Storage Building
286
Mosquito Control
025
Utility Building
289
Dog Pound
030
Unknown Owner
301
Hospital
040
Church
304
Clinic
041
Temple
306
Medical Office/HEZ
042
Mosque
307
Health Center
043
Chapel
308
County Food Dist. Facility
046
Synagogue
309
Rescue Mission
047
Tax Lien Foreclosure
310
Red Cross Facility
048
In-lieu Tax Payment
311
Salvation Army
049
Convent
313
Rescue Squad
050
Recreation Fields
315
Halfway House
051
Recreation Center
316
Nursing Home
052
Rectory
319
Veterans Home
055
Parsonage
322
Fireman's Home
059
Rabbi Residence
325
Civil Defense Shelter
080
Farm
330
Humane Society
083
Barn
350
College
086
Shed
353
Schools
089
Tool Shed
356
Dormitory
094
Dedicated Open Space
359
Laboratory
095
Vacant Land
362
Hall
097
Disabled Veteran
365
Agricultural Research
098
Widow of Serviceman or Disabled
Veteran
368
Nursery School
100
VFW Post/A.M. Leg.
372
Library
101
Burial Ground
375
Museum
106
Cemetery
378
Monument
111
Crematory
381
Historic Site
116
Graveyard
401
Military Post
121
Mausoleum
405
Military Post, Air Force
201
Radio Station
410
Coast Guard Station
204
Radar
415
Naval Station
207
Radio Tower
420
Armory
220
Filtering Plant
426
Barrack
223
Pumping Station
430
Ordinance Plant
226
Reservoir
501
Fire House
229
Well
505
Volunteer Fire Company
232
Water Supply
510
Fire Tower
235
Water Tank
530
Police Station
238
Water Tower
535
Pistol Range
241
Water Tower Booster Station
61
Part 3, Continued - Exempt Property - Specific Property Description Numeric
CODE
SPECIFIC PROPERTY
CODE
SPECIFIC PROPERTY
DESCRIPTION
DESCRIPTION
601
Stadium
763
Garage
604
Theater
766
Highway Plant
607
Amphitheater
769
Inspection Station
610
Pavilion
772
Weighting Station
613
Community Center
780
Parking Area
616
Grange Hall
789
Brownfields
619
Forest
790
Commercial/Industrial Purpose
622
Park
795
Vehicle Terminal
623
Green Acres
801
Airport
625
Game Preserve
805
Air Facility
628
Bird Sanctuary
810
Air Terminal
631
Hatchery
815
Observation Tower
634
Stable
840
Railroad
637
Camp
845
Railroad Station
640
Club
850
Railroad Depot
643
Club House
880
Navigation Tower
646
Golf Course
901
Lake
649
Drum & Bugle Corps
905
Pond
652
Beach
906
Pool
655
Marina
909
River
658
Boathouse
913
Creek
661
Life Guard Station
917
Canal
664
Bath House
921
Canal Feeder
667
Boardwalk
925
Canal House
670
Boardwalk, Amusement
929
Tidewater Basin
673
Booth
933
Water Way
676
Refreshment Stand
937
Watershed
679
Restaurant
940
Vehicle Bridge
682
Comfort Station
944
Foot Bridge
701
Highway
948
Bridge Steps
702
Tunnel
949
Footpath
704
Road
950
Flood Control Dam
707
Parkway
960
Dock Bulkhead
710
Thoroughfare
964
Dock Lock
713
Circle
968
Dock Port
716
Island
980
Lock House
719
Jug Handle
984
Lighthouse
722
Medial Strip
988
Marine Elevator
725
Overpass
989
Assessed in Adjoining Muni
726
Playground
990
Common Element
728
Right of Way
991
Revenue Allocation District
730
Traffic Island
992
Marine Terminal
731
Traffic Triangle
993
Urban Renewal Entity
740
Toll Booth
994
5 Year Tax Agreement
743
Toll Plaza
995
Atlantic City Expressway
746
Sidewalk
996
Riparian Grant
749
Lighting Standards
997
Residence
752
Service Area
998
Urban Renewal
760
Gate House
999
Public Housing
62
Exempt Property - Specific Property Description Part 3, Alphabetically Cross Indexed
SPECIFIC PROPERTY
DESCRIPTION
CODE
SPECIFIC PROPERTY
DESCRIPTION
CODE
Administrative Building
001
Dock Port
968
Agricultural Research
365
Dog Pound
289
Air Facility
805
Dormitory
356
Air Terminal
810
Drainage
258
Airport
801
Drum & Bugle Corps
649
Amphitheater
607
Farm
080
Armory
420
Filtering Plant
220
Assessed in Adjoining Muni
989
Fire House
501
Atlantic City Expressway
995
Fire Tower
510
Atomic Energy Plant
270
Fireman's Home
322
Barn
083
Five Year Tax Agreement
994
Barrack
426
Flood Control Dam
950
Bath House
664
Foot Bridge
944
Beach
652
Footpath
949
Bird Sanctuary
628
Forest
619
Boardwalk
667
Game Preserve
625
Boardwalk, Amusement
670
Garage
763
Boathouse
658
Gate House
760
Booth
673
Golf Course
646
Bridge Steps
948
Grange Hall
616
Brownfields
789
Graveyard
116
Burial Ground
101
Green Acres
623
Camp
637
Halfway House
315
Canal
917
Hall
362
Canal Feeder
921
Hatchery
631
Canal House
925
Health Center
307
Cemetery
106
Highway
701
Chapel
043
Highway Plant
766
Church
040
Historic Site
381
Circle
713
Hospital
301
Civil Defense Shelter
325
Humane Society
330
Clinic
304
Incinerator
283
Club
640
In-lieu Tax Payment
048
Club House
643
Inspection Station
769
Coast Guard Station
410
Island
716
College
350
Jug Handle
719
Comfort Station
682
Laboratory
359
Commercial Building
004
Lake
901
Commercial/Indust. Purpose
790
Library
372
Common Element
990
Life Guard Station
661
Community Center
613
Lighthouse
984
Convent
049
Lighting Standards
749
County Food Dist. Facility
308
Lock House
980
Court House
019
Maintenance Building
007
Creek
913
Marina
655
Crematory
111
Marine Elevator
988
Dedicated Open Space
094
Marine Terminal
992
Disabled Veteran
097
Mausoleum
121
Dock Bulkhead
960
63
Part 3, Continued - Exempt Property - Specific Property Description, Alphabetically Cross Indexed
SPECIFIC PROPERTY
DESCRIPTION
CODE
SPECIFIC PROPERTY
DESCRIPTION
CODE
Medial Strip
722
Right of Way
728
Medical Office/HEZ
306
Riparian Grant
996
Military Post
401
River
909
Military Post, Air Force
405
Road
704
Monument
378
Salvation Army
311
Mosque
042
Sanitary Landfill
256
Mosquito Control
286
Schools
353
Municipal Building
010
Service Area
752
Museum
375
Sewage Disposal
254
Naval Station
415
Sewage Treatment
250
Navigation Tower
880
Shed
086
Nursery School
368
Sidewalk
746
Nursing Home
316
Stable
634
Observation Tower
815
Stadium
601
Office Building
005
State Building
016
Oil Tank
280
Storage Building
022
Ordinance Plant
430
Synagogue
046
Overpass
725
Tax Lien Foreclosure
047
Park
622
Temple
041
Parking Area
780
Theater
604
Parkway
707
Thoroughfare
710
Parsonage
055
Tidewater Basin
929
Pavilion
610
Toll Booth
740
Penal Institution
560
Toll Plaza
743
Pistol Range
535
Tool Shed
089
Playground
726
Traffic Island
730
Police Station
530
Traffic Triangle
731
Pond
905
Tunnel
702
Pool
906
Unknown Owners
030
Post Office
013
Urban Renewal
998
Public Housing
999
Urban Renewal Entity
993
Pumping Station
223
Utility Building
025
Rabbi Residence
059
Vacant Land
095
Radar
204
Vehicle Bridge
940
Radio Station
201
Vehicle Terminal
795
Radio Tower
207
Veterans Home
319
Railroad
840
VFW Post/A.M. Leg.
100
Railroad Depot
850
Volunteer Fire Company
505
Railroad Station
845
Water Plant
244
Recreation Center
051
Water Stand Pipe
247
Recreation Fields
050
Water Supply
232
Rectory
052
Water Tank
235
Red Cross Facility
390
Water Tower
238
Refreshment Stand
676
Water Tower Booster Station
241
Rescue Mission
309
Water Way
933
Rescue Squad
313
Watershed
937
Reservoir
226
Weighting Station
772
Residence
997
Well
229
Restaurant
679
Widow of Serviceman or Disabled Veteran
098
Revenue Allocation District
991
64
EXHIBITS
Exhibit 1 – MOD IV Field Descriptions in Field Number Sequence
Exhibit 2 – Memorandum: Required Population of MOD-IV Fields 18 and 23 - Building
Class and Number of Dwelling Units Homestead Benefit Verification
65
Exhibit 1
All MOD-IV Fields in Numeric Sequence
Field (01) OWNER: Thirty-five (35) characters, alpha-numeric, last-name comma first name.
Field (02) BILLING CODE: Five (5) characters, numeric, use leading zeros and right justify.
Field (03) STREET ADDRESS: Twenty-five (25) characters, alpha-numeric. Mailing address of
the owner.
Field (04) DEDUCTIONS: Five sub-fields, alpha-numeric. The field can accommodate three
combinations of deductions. The code letter is placed in the position directly below "CODE" and
the number getting that type of deduction is placed directly to the right beneath the "#"
designation. The number of owners is placed beneath "OWNERS," and the amount is placed
beneath "AMOUNT." Use whole dollars, a leading zero is required if less than 100.
Field (05) LIMITED EXEMPTION AMOUNT: Eight (8) total characters, seven (7) numeric and one
(1) alpha-numeric. The field can accommodate four combinations of exemptions. There are
eight (8) characters for the amount and one (1) space for the exemption code designation.
Note: Land and Improvement (including the amount of the exemption) minus Exemption Amount
equals Net Taxable Value.
Field (06) CITY, STATE: Twenty-five (25) characters, alpha-numeric. A comma or a space must
separate the city and state.
Field (07) ZIP CODE: Ten (10) characters, numeric. (i.e. 08512-0135)
Field (09) LAND DIMENSION: Twenty (20) characters, alpha-numeric. MOD-IV will calculate
the acreage and print the information in the calculated acreage field on the Tax List provided the
entry is in one of the following formats: (100x150 or 43,560SF).
Field (10) PROPERTY LOCATION: Twenty-five (25) characters, alpha-numeric. Street address of
the property.
Field (11) PROPERTY CLASS: Three (3) characters, alpha-numeric. Do not use leading zeros.
Field (12) MONTHS ASSESSED: Two (2) space, numeric. A leading zero is required. The number
of months should equal 12 when entering information for omitted and rollback assessments. The
month of the completion date and the number of months assessed should always equal 12 or a
multiple of 12 when entering information for added and omitted-added assessments.
Field (13) BUILDING DESCRIPTION: Fifteen (15) characters, alpha-numeric.
Field (14) LAND TAXABLE VALUE OR PUBLIC UTILITY REPORTED DEPRECIATED BOOK
VALUE: Nine (9) characters, numeric, whole dollars.
66
Field (15) IMPROVEMENT TAXABLE VALUE OR PUBLIC UTILITY AVERAGE ASSESSMENT
RATIO: Nine (9) characters, numeric, whole dollars. If the assessment ratio is entered, the
decimal point is assumed.
Field (16) Net Taxable Value: Nine (9) characters, numeric, whole dollars. The sum of (Fields
14 + 15) minus (Field 05); or the product of (Field 14 x Field 15) if the classification is 6A or
6B.
Field (17) SPECIAL TAX DISTRICT CODES: Three (3) characters per sub-field, alpha-numeric.
Can accommodate four different special tax district numbers and codes. Use leading zeros if the
district number is less than 10.
Field (18) BUILDING CLASS CODE: Five (5) characters, alpha-numeric.
Field (19) CONSTRUCTION YEAR: Four (4) characters, numeric.
Field (20) SR-1A NON-USABLE CODE: Two (2) characters, numeric. See REFERENCE C.
Field (21) Claimant Social Security Number: Eleven (11) numeric characters: This field is no
longer used.
Field (22) School Tax Overage Amount: Eleven (11) numeric characters: (Formerly Co-
Claimant Social Security Number) Decimal point assumed.
Field (23) DWELLING UNITS: Two (2) characters, numeric. Use leading zeros if the number is
less than ten (10).
Field (24) COMMERCIAL UNITS: Two (2) characters, numeric. Use leading zeros if the number
is less than ten (10).
Field (25) Multiple Occupancy Code: One (1) numeric character: indicates the portion of a
multiple unit dwelling the owner occupies.
Field (26) PERCENT OWNED: Two (2) characters, numeric. Blank field indicates 100%
ownership.
Field (27) REBATE CODE: Two (2) characters, alpha-numeric.
Field (28) Delinquent Tax Code: One (1) alpha character. Accepts the letter "S." An "S" in this
field indicates that the owner is delinquent on paying their local property taxes (per the Tax
Collector.)
Field (29) Limited Exemption Term: Two (2) characters. First space accepts the
Exemption/Abatement code letters (G, I, J, K, L, N, O, E, F, P, and W). The second space
accepts numerals (1, 2, 3, 4, 5 or 9) (Code letters H, M, and B are invalid for Tax List Year 2000
and subsequent.)
Field (30) Calculated Acreage: Nine (9) numeric characters, four decimals.
67
Field (32) User Field #1: Four (4) alpha-numeric characters.
Field (34) REBATE FLAG: One (1) space, alpha. "Y" or "N."
Field (35) ZONING: Four (4) characters, alpha-numeric.
Field (37) ADDITIONAL LOTS: Twenty (20) characters, alpha-numeric. (Reference A)
Field (38) ADDITIONAL LOTS 2: Twenty (20) alpha-numeric characters: The same rules apply as
to Field (37). This field should not be used for purposes other than additional lots exceeding the
size of Field (37). (Reference A)
Field (39) TAX MAP PAGE: Four (4) characters, alpha-numeric.
Field (40) ASSESSMENT CODE: One (1) space will only accept a "P" for Tax List changes.
Field (41) DEED: Each of two sub-fields (Field Book, Page) is five (5) characters, alpha-numeric
Field (42) DEED DATE: Six (6) characters, numeric. Use leading zeros.
Field (43) SALES PRICE: Nine (9) characters, numeric. Only accepts whole numbers.
Field (44) Previous Sales Dates 1: Twenty-four (24) numeric characters: This field is comprised
of three sub-fields. The assessor may list the previous sale data, previous sale price in whole
dollars and the previous assessment in this field. The first six positions are for a sale date. The
sales price and assessment are both nine characters.
Tip: Prior sale (history) is generated by MOD-IV by saving existing sales data before applying
the new sale data Field (41) and (43). This field allows the user to modify sale history generated
by the system.
Field (45) Previous Sales Dates 2: See Field (44).
Field (46) Previous Sales Dates 3: See Field (44).
Field (47) Previous Sales Dates 4: See Field (44).
Field (48) Previous Sales Dates 5: See Field (44).
Field (49) Census Tract: Five (5) alpha-numeric characters.
Field (50) Census Block: Four (4) alpha-numeric characters.
Field (51) CLASSIFICATION CODE: Seven (7) characters, numeric. Only accepts the codes listed
in the New Jersey Property Tax System Legend. (See Reference F)
Field (52) FACILITY NAME: Twenty (20) characters, alpha-numeric.
68
Field (53) INITIAL FILING DATE: Six (6) characters, (MMDDYY). A leading zero is required if
the month or day is less than ten (10).
Field (54) FURTHER FILING DATE: Six (6) characters, numeric. Leading zeros are required.
Field (55) EXEMPT STATUTE NUMBER: Twenty (20) characters, alpha-numeric, freely
formatted.
Field (36) COMPLETION DATE: Four (4) characters, numeric, leading zeros are required if the
month or day is less than ten (10). This field is only completed for added and omitted-added
assessments. This field becomes part of the property identification.
Field (57) PRIOR YEAR NET AMOUNT OF TAX: Nine (9) characters, numeric. Include cents,
decimal point is assumed.
Field (58) CURRENT YEAR NET AMOUNT OF TAX: Nine (9) characters, numeric. Include cents,
decimal point is assumed.
Field (59) MORTGAGE ACCOUNT NUMBER: Ten (10) characters, alpha-numeric.
Field (60) ACTION CODE: NOW PART OF THE ONLINE TRANSACTION: The Action
Code field is made up of three sub-fields: List Type, List Year and Requested Action. Only one
choice may be made in each of these sub-fields.
1. LIST TYPE: There are different screens for the tax list and the added/omitted lists.
2. LIST YEAR: MOD-IV maintains multiple years of tax data, however, only the current or
subsequent tax year may be entered except for rollback.
3. REQUESTED ACTION - There are five specific operations which can be initiated with when a
property record is accessed.
◊ CHANGE RECORD CONTENT: Used to alter information for a line item which exists
on the MOD-IV Master File. The property identification information entered in
(Field 61) Block, Lot, and Qualification Code must match exactly the property
identification of the item to be changed. When this action is requested, only the fields
which are to be changed should be completed. This action will alter only the
information in the field or fields for which data has been entered.
◊ ESTABLISH NEW RECORD: Used to add a new line item to the Master File. The
property identification entered in Field (61) (Block, Lot plus Qualification Code),
must not match that of any item currently on the Master File. These mandatory fields
must be completed.
(Field 01) Owner's Name
(Field 03) Street Address
(Field 06) City and State
(Field 07) Zip Code
(Field 09) Land Description
(Field 10) Property Location
(Field 11) Property Class Code
69
(Field 14) Land Taxable Value
(Field 15) Improvement Taxable Value (if applicable)
(Field 16) Net Taxable Value
(Field 18) Building Class Code*: mandatory when establishing a Class 2 or 3A
line item.
(Field 23) Dwelling Units*: mandatory when establishing a Class 2 or 3A line
item.
(Field 51) Exempt Property Classification Code, mandatory when establishing an
exempt line item.
◊ DELETE ENTIRE RECORD: Used to remove an entire line item from the Master File.
Complete only the Header Section to delete a line item. The property identification
entered in Field (61) Block, Lot plus Qualification Code, must match exactly the
property identification of the item to be deleted.
◊ DISPLAY RECORD CONTENT: Used to review the data contained on the Master File
for a particular line item. When this action is requested, all fields on the Master File
containing data will be displayed on the next Accepted Transaction List. No data is
changed by this action.
Field (61) PROPERTY IDENTIFICATION: All sub-fields are alpha-numeric.
◊ BLOCK NUMBER.BLOCK SUFFIX: Five (5) characters for the block number and four
(4) characters for the block suffix. Decimal point is not assumed and must be inserted.
◊ LOT NUMBER.LOT SUFFIX: Five (5) characters for the lot number and four (4)
characters for the lot suffix. Decimal point is not assumed and must be inserted.
◊ QUALIFICATION CODES: Twelve (12) characters and will only accept approved
codes. Multiple qualification codes should not be separated by commas.
◊ ADDITIONAL OWNERS: Two (2) space numeric and a leading zero required if less
than ten (10).
Field (63) Old Property Identification:
◊ BLOCK NUMBER.BLOCK SUFFIX: Five (5) characters for the block number and four
(4) characters for the block suffix. Decimal point is not assumed and must be inserted.
◊ LOT NUMBER.LOT SUFFIX: Five (5) characters for the lot number and four (4)
characters for the lot suffix. Decimal point is not assumed and must be inserted.
◊ QUALIFICATION CODES: Twelve (12) characters and will only accept approved codes.
Multiple qualification codes should not be separated by commas.
Field (64) New Property Identification:
◊ BLOCK NUMBER.BLOCK SUFFIX: Five (5) characters for the block number and four
(4) characters for the block suffix. Decimal point is not assumed and must be inserted.
◊ LOT NUMBER.LOT SUFFIX: Five (5) characters for the lot number and four (4)
characters for the lot suffix. Decimal point is not assumed and must be inserted.
◊ QUALIFICATION CODES: Twelve (12) characters and will only accept approved codes.
Multiple qualification codes should not be separated by commas.
Field (65) ACCOUNT NUMBER: Eight (8) characters, alpha-numeric.
70
Field (66) TRANSACTION DATE AND FIELD COUNT:
1. TRANSACTION DATE: Six (6) characters, numeric, leading zeros required.
2. FIELD COUNT: Two (2) characters, numeric, leading zeros required.
Field (67) CLASS 4 USE CODE: Three (3) characters, numeric. (See Reference B)
Field (69) RESTRICT OVERRIDE: One (1) space, alpha. Accepts the code letter issued for the
particular tax year involved.
Field (70) SALES PRICE CODE: One (1) space. Accepts only "A", "F", or "Q". Code for
verification method – A = Actual (from the record); F = Field Investigation; Q = Questionnaire
Field (71) NON-MUNICIPAL 1
st
Half TAX: Nine (9) characters, numeric, include cents, decimal
point assumed.
Field (72) NON-MUNICIPAL 2
nd
Half Tax: Nine (9) characters, numeric, include cents, decimal
point assumed.
Field (73) MUNICIPAL 1
ST
HALF TAX: Nine (9) characters, numeric, include cents, decimal point
assumed.
Field (74) MUNICIPAL 2
ND
HALF TAX: Nine (9) characters, numeric, include cents, decimal point
assumed.
Field (75) Number of Rooms: Four (4) numeric characters for the number of rooms in the
principle dwelling is placed in this field.
Field (76) Number of Baths: Four (4) numeric characters for the number of bathrooms in the
principle dwelling is placed in this field.
Field (77) Number of Apartments: Four (4) numeric characters Used for Class 4C properties,
the number of apartments on a particular line item.
Field (78) Number of Buildings: Four (4) numeric characters for the number of buildings on a
particular line item containing more than one building.
Field (79) Building Cubic Feet: Seven (7) numeric characters for the total cubic feet of building
space on a particular line item.
Field (80) Building Square Feet: Six (6) numeric characters for the total floor square footage of
a particular line item.
Field (81) Depreciation Field: Two (2) numeric characters, a depreciation factor is placed in
this field.
Field (82) Basement Codes: Four (4) alpha characters, describes the basement of the building
on a particular line item. From left to right, the first character describes basement area and
accepts:
A = 1/4
71
B = 1/2C = 3/4
D = Full
E = None
The second character describes the portion of the basement that is finished and accepts:
F = 1/4
G = 1/2
H = 3/4
I = Full
J = None
The third character describes the basement wall type and accepts:
K = Dry Wall
L = Plaster
M = Wood Panel
N = Dirt
The fourth character describes the basement floor type and accepts:
O = Concrete
P = Tile
Q = Dirt
Field (83)Lot Dimensions: Thirteen (13) numeric characters, decimal point assumed. From left
to right, the first four characters are reserved for the front footage (or average), the second four
characters are reserved for the depth in feet (or average) and the last five characters are reserved
for the unit price with cents.
Field (84) Lot Area: Nine (9) numeric characters, from left to right, the first two characters are
reserved for the percent of the lot covered by the building and the last seven characters are
reserved for the price per unit per acre.
Field (84) Standard Depth Field: Three (3) numeric character, field is always in whole feet.
Field (86) Depth Factor: Three (3) numeric characters.
Field (87) Utilities: Six (6) alpha characters, descriptive field where the characters from left to
right are as follows
1. The first character describes the type of water in the property and accepts:
A = Water
B = City Water
C = None
2. The second character describes the type of sewerage and accepts:
D = Septic Tank
E = Sewers
F = None
3. The third character describes the type of heat in the property and accepts:
72
G = Gas
H = Electric
I = Oil
J = Steam
K = Coal
L = None
4. The fourth character describes the type air conditioning in the property and accepts:
M = Gas
N = Electric
O = Window
P = None
5. The fifth character indicates whether or not the property has electricity and accepts:
Q = Yes
R = No
6. The sixth character indicates whether or not the property has natural gas and accepts
the letters S & T where
S = Yes
T = No
Field (88) Streets: Six (6) alpha-numeric characters.
1. The first character indicates whether or not there are streets contiguous to the
property and accepts:
A = Yes
B = No
2. The second character indicates the type of street surface and accepts:
C = Dirt
D = Gravel
E = Paved
3. The third character indicates whether or not there are sidewalks on the property and
accepts:
F = Yes
G = No
4. The fourth character indicates whether or not there is curbing on the property and
accepts:
H = Yes
I = No
5. The fifth character indicates whether or not there is a driveway and what type of
surface it is when there is a driveway and accepts:
J = There is no driveway
K = Dirt driveway
L = Paved driveway
73
6. The sixth character accepts the numerals 1-9 indicating the number of streets
bordering the property.
Field (89) Topography: Four (4) alpha-numeric characters, describes the contour of the land
portion of the line item. The first character is alpha and accepts:
H = High
L = Low
E = Level
S = Swamp
R = Riparian
The last three characters are numeric for the percentage of this terrain. The percentage should be
expressed in whole numbers only using all three positions when 100%.
Field (90) Main Building Purpose: Four (4) alpha-numeric characters, the acceptable codes for
this field are as follows:
1. RFM - This code is for Residential Family Dwelling and the three-character code
should be left justified. The remaining characters to the far right accept the
numerals 1 - 4 indicating the number of family units in the property.
2. APTS - Apartments - Should be Class 4C with 5 units or more.
3. COMM - Commercial
4. INDH - Heavy Industry
5. INDL - Light Industry
6. OFFS - Offices
7. RMHS - Rooming House
8. UNOC - Unoccupied
Field (91) Number of Lots: Two (2) numeric characters.
Field (92) Value Map Page Number: Four (4) alpha-numeric characters.
Field (93) Last Appraisal: Six (6) numeric characters: date field indicating the date on which
the subject line item was last appraised. (MMDDYY)
Field (94) Land Location Codes: Five (5) alpha-numeric characters: The acceptable codes from
left to right are follows:
1. The first two characters describe the condition of the land are as follows:
GD = Good
PR = Poor
FR = Fair
2. The three remaining characters describing the location of the land and are as follows:
URB = Urban
RUR = Rural
RUB = Rurban
SUB = Suburban
74
Field (95) Building Cost Conversion Group: Three (3) alpha-numeric characters: A building
cost conversion number as per the NJ Assessor's Appraisal Manual.
Field (96) TENANT REBATE BASE YEAR: Four (4) characters, numeric.
Field (97) TENANT REBATE BASE YEAR TAXES: Nine (9) characters, numeric, include cents,
decimal point assumed.
Field (98) TENANT REBATE BASE YEAR ASSESSMENT: Nine (9) space numeric field, whole
numbers.
75
Exhibit 2
STATE OF NEW JERSEY
DEPARTMENT OF THE TREASURY
RIS CHRISTIE DIVISION OF TAXATION
GOVERNOR
PO BOX 251
M GUADAGNO
T
RENTON, NJ 08695-0251
ROBERT A. ROMA
LT. GOVERNOR ACTING STATE TREASURE
MEMORANDUM
TO: Municipal & County Assessors, County Tax Administrators
CC: MOD IV Vendors
FROM:
Judy P. Miller, Chief, Property Administration
DATE: July 13, 2015
SUBJECT: Required Population of MODIV Fields 18 and 23 - Building Class and Number of
Dwelling Units Homestead Benefit Verification
For many years, the Division attempted to cross-reference MODIV data to verify Homestead Benefit
applications. Because this data is not always noted in MODIV, the Division cannot accurately confirm building
class or number of dwelling units. Last year, Homestead Benefits staff had to rely on homeowners to obtain
written confirmation from their assessors. As a result of a report from the office of the State Comptroller, the
Division’s mandating the population of these fields will help to ensure all properties are receiving the correct
benefit amount based on the number of dwelling units and to prevent fraudulent filing.
Assessors: MODIV fields 18 and 23 for all Class 2 residential and Class 3A farm properties must be
accurately populated by you or your MODIV vendor on or before certifying your 2016 Tax List.
Tax Administrators: As the day to day supervisor of the assessors, you are responsible for ensuring this is
completed for all towns in your county. Chris Beitz and LaToya Walker will be following up with you.
If you have any questions or require assistance, please call Chris at (609)341-2708 Chris.Beitz@treas.nj.gov
or LaToya at 609-943-4408 LaToyaWalker@treas.nj.gov
Thanking you in advance for your cooperation.
http://nj.gov/comptroller/news/docs/homestead_rebate_final_report.pdf
c: Patricia Wright, Deputy Director
Mario Zapicchi, Chief, Taxation Data Systems
76
APPENDIX
Property Record Change Form
Added/Omitted Assessment Change Form
Property Record Supplementary Change Form
The Property Record Change Form Fields
Added/Omitted Assessment Change Form Fields
77
Property Record Change Form
78
Added/Omitted Assessment Change Form
79
Property Record Supplementary Change Form
80
The Property Record Change Form Fields
This reference section lists all fields that appear on the Property Record Change Form in numerical
order.
Field (01) OWNER: Thirty-five (35) characters, alpha-numeric, last-name comma first name.
Field (02) BILLING CODE: Five (5) characters, numeric, use leading zeros and right justify.
Field (03) STREET ADDRESS: Twenty-five (25) characters, alpha-numeric. Mailing address of
the owner.
Field (04) DEDUCTIONS: Five sub-fields, alpha-numeric. The field can accommodate three
combinations of deductions. The code letter is placed in the position directly below "CODE" and
the number getting that type of deduction is placed directly to the right beneath the "#"
designation. The number of owners is placed beneath "OWNERS," and the amount is placed
beneath "AMOUNT." Use whole dollars, a leading zero is required if less than 100.
Field (05) LIMITED EXEMPTION AMOUNT: Eight (8) total characters, seven (7) numeric and one
(1) alpha-numeric. The field can accommodate four combinations of exemptions. There are
eight (8) characters for the amount and one (1) space for the exemption code designation.
Note: Land and Improvement (including the amount of the exemption) minus Exemption Amount
equals Net Taxable Value.
Field (06) CITY, STATE: Twenty-five (25) characters, alpha-numeric. A comma or a space must
separate the city and state.
Field (07) ZIP CODE: Ten (10) characters, numeric. (i.e. 08512-0135)
Field (09) LAND DIMENSION: Twenty (20) characters, alpha-numeric. MOD-IV will calculate
the acreage and print the information in the calculated acreage field on the Tax List provided the
entry is in one of the following formats: (100x150 or 43,560SF).
Field (10) PROPERTY LOCATION: Twenty-five (25) characters, alpha-numeric. Street address of
the property.
Field (11) PROPERTY CLASS: Three (3) characters, alpha-numeric. Do not use leading zeros.
Field (13) BUILDING DESCRIPTION: Fifteen (15) characters, alpha-numeric.
Field (14) LAND TAXABLE VALUE OR PUBLIC UTILITY REPORTED DEPRECIATED BOOK
VALUE: Nine (9) characters, numeric, whole dollars.
Field (15) IMPROVEMENT TAXABLE VALUE OR PUBLIC UTILITY AVERAGE ASSESSMENT
RATIO: Nine (9) characters, numeric, whole dollars. If the assessment ratio is entered, the
decimal point is assumed.
81
Field (16) Net Taxable Value: Nine (9) characters, numeric, whole dollars. The sum of (Fields
14 + 15) minus (Field 05); or the product of (Field 14 x Field 15) if the classification is 6A or
6B.
Field (17) SPECIAL TAX DISTRICT CODES: Three (3) characters per sub-field, alpha-numeric.
Can accommodate four different special tax district numbers and codes. Use leading zeros if the
district number is less than 10.
Field (18) BUILDING CLASS CODE: Five (5) characters, alpha-numeric.
Field (19) CONSTRUCTION YEAR: Four (4) characters, numeric.
Field (20) SR-1A NON-USABLE CODE: Two (2) characters, numeric.
Field (23) DWELLING UNITS: Two (2) characters, numeric. Use leading zeros if the number is
less than ten (10).
Field (24) COMMERCIAL UNITS: Two (2) characters, numeric. Use leading zeros if the number
is less than ten (10).
Field (26) PERCENT OWNED: Two (2) characters, numeric. Blank field indicates 100%
ownership.
Field (29) Limited Exemption Term: Two (2) characters. First space accepts the
Exemption/Abatement code letters (G, I, J, K, L, N, O, E, F, P, and W). The second space
accepts numerals (1, 2, 3, 4, 5 or 9) (Code letters H, M, and B are invalid for Tax List Year 2000
and subsequent.)
Field (34) REBATE FLAG: One (1) space, alpha. "Y" or "N."
Field (35) ZONING: Four (4) characters, alpha-numeric.
Field (37) ADDITIONAL LOTS: Twenty (20) characters, alpha-numeric.
Field (39) TAX MAP PAGE: Four (4) characters, alpha-numeric.
Field (40) ASSESSMENT CODE: One (1) space will only accept a "P" for Tax List changes.
Field (41) DEED: Each of two sub-fields (Field Book, Page) is five (5) characters, alpha-numeric
Field (42) DEED DATE: Six (6) characters, numeric. Use leading zeros.
Field (43) SALES PRICE: Nine (9) characters, numeric. Only accepts whole numbers.
Field (51) CLASSIFICATION CODE: Seven (7) characters, numeric. Only accepts the codes listed
in the New Jersey Property Tax System Legend. (See Reference F)
Field (52) FACILITY NAME: Twenty (20) characters, alpha-numeric.
82
Field (53) INITIAL FILING DATE: Six (6) characters, (MMDDYY). A leading zero is required if
the month or day is less than ten (10).
Field (54) FURTHER FILING DATE: Six (6) characters, numeric. Leading zeros are required.
Field (55) EXEMPT STATUTE NUMBER: Twenty (20) characters, alpha-numeric, freely
formatted.
Field (57) PRIOR YEAR NET AMOUNT OF TAX: Nine (9) characters, numeric. Include cents,
decimal point is assumed.
Field (58) CURRENT YEAR NET AMOUNT OF TAX: Nine (9) characters, numeric. Include cents,
decimal point is assumed.
Field (59) MORTGAGE ACCOUNT NUMBER: Ten (10) characters, alpha-numeric.
Field (60) ACTION CODE: The Action Code field is made up of three sub-fields: List Type, List
Year and Requested Action. Only one box may be checked in each of these sub-fields.
4. LIST TYPE: The Property Record Change Form affects only the Tax List, so the box must
always be checked.
5. LIST YEAR: MOD-IV maintains multiple years of tax data, however, only the current or
subsequent tax year may be entered.
6. REQUESTED ACTION - There are five specific operations which can be initiated with this
change form.
◊ CHANGE RECORD CONTENT: Used to alter information for a line item which exists
on the MOD-IV Master File. The property identification information entered in
(Field 61) Block, Lot, and Qualification Code must match exactly the property
identification of the item to be changed. When this action is requested, only the fields
which are to be changed should be completed. This action will alter only the
information in the field or fields for which data has been entered. To delete data, use
Change Record Content and draw a horizontal line through the appropriate field or
fields.
◊ ESTABLISH NEW RECORD: Used to add a new line item to the Master File. The
property identification entered in Field (61) (Block, Lot plus Qualification Code),
must not match that of any item currently on the Master File. These mandatory fields
must be completed.
(Field 01) Owner's Name
(Field 03) Street Address
(Field 06) City and State
(Field 07) Zip Code
(Field 09) Land Description
(Field 10) Property Location
(Field 11) Property Class Code
(Field 14) Land Taxable Value
83
(Field 15) Improvement Taxable Value (if applicable)
(Field 16) Net Taxable Value
(Field 51) Exempt Property Classification Code, mandatory when establishing an
exempt line item.
◊ DELETE ENTIRE RECORD: Used to remove an entire line item from the Master File.
Complete only the Header Section to delete a line item. The property identification
entered in Field (61) Block, Lot plus Qualification Code, must match exactly the
property identification of the item to be deleted.
◊ DISPLAY RECORD CONTENT: Used to review the data contained on the Master File
for a particular line item. When this action is requested, all fields on the Master File
containing data will be displayed on the next Accepted Transaction List. No data is
changed by this action.
◊ DELETE INVALID TRANSACTION: Used to remove a transaction from the Rejected
Transaction List. The transaction number must be the same as the transaction number
of the rejected transaction.
Field (61) PROPERTY IDENTIFICATION: All sub-fields are alpha-numeric.
◊ BLOCK NUMBER.BLOCK SUFFIX: Five (5) characters for the block number and four
(4) characters for the block suffix. Decimal point is not assumed and must be inserted.
◊ LOT NUMBER.LOT SUFFIX: Five (5) characters for the lot number and four (4)
characters for the lot suffix. Decimal point is not assumed and must be inserted.
◊ QUALIFICATION CODES: Twelve (12) characters and will only accept approved
codes. Multiple qualification codes should not be separated by commas.
◊ ADDITIONAL OWNERS: Two (2) space numeric and a leading zero required if less
than ten (10).
Field (64) New Property Identification:
◊ BLOCK NUMBER.BLOCK SUFFIX: Five (5) characters for the block number and four
(4) characters for the block suffix. Decimal point is not assumed and must be inserted.
◊ LOT NUMBER.LOT SUFFIX: Five (5) characters for the lot number and four (4)
characters for the lot suffix. Decimal point is not assumed and must be inserted.
◊ QUALIFICATION CODES: Twelve (12) characters and will only accept approved codes.
Multiple qualification codes should not be separated by commas.
Field (65) ACCOUNT NUMBER: Eight (8) characters, alpha-numeric.
Field (66) TRANSACTION DATE AND FIELD COUNT:
7. TRANSACTION DATE: Six (6) characters, numeric, leading zeros required.
8. FIELD COUNT: Two (2) characters, numeric, leading zeros required.
Field (67) CLASS 4 USE CODE: Three (3) characters, numeric. (See Reference B)
Field (69) RESTRICT OVERRIDE: One (1) space, alpha. Accepts the code letter issued for the
particular tax year involved.
84
Field (70) SALES PRICE CODE: One (1) space. Accepts only "A", "F", or "Q".
Field (71) NON-MUNICIPAL 1
st
Half TAX: Nine (9) characters, numeric, include cents, decimal
point assumed.
Field (72) NON-MUNICIPAL 2
nd
Half Tax: Nine (9) characters, numeric, include cents, decimal
point assumed.
Field (73) MUNICIPAL 1
ST
HALF TAX: Nine (9) characters, numeric, include cents, decimal point
assumed.
Field (74) M
UNICIPAL
2
ND
H
ALF
T
AX
: Nine (9) characters, numeric, include cents, decimal point
assumed.
85
Added/Omitted Assessment Change Form Fields
Fields appearing on the Added/Omitted Assessment Change Form are listed below in numerical
order.
Field (01) OWNER: A thirty-five (35) space, alpha-numeric field. This field should only be
completed for current year added assessments when ACTION CODE, 4 Establish Added
Assessment Record And Increment Tax List Record is requested.
Field (02) BILLING CODE: A five (5) space, numeric field which is right-justified. This field
should only be completed for current year added assessments when action code, 4 Establish
Added Assessment Record And Increment Tax List Record is requested.
Field (03) STREET ADDRESS: A twenty-five (25) space, alpha-numeric field. The information in
this field is the mailing address of the owner. It should be completed only for current year added
assessments, when ACTION CODE, 4 Establish Added Assessment Record And Increment
Tax List Record is requested.
Field (06) CITY, STATE: Twenty-five (25) characters, alpha-numeric. A comma or space must
separate the city and state. This field should only be completed for current year added assessments
where ACTION CODE, 4 Establish Added Assessment Record And Increment Tax List
Record is requested.
Field (07) ZIP CODE: Ten (10) characters, numeric. This field should only be completed for
current year added assessments where ACTION CODE, 4 Establish Added Assessment Record
and Increment Tax List Record is requested.
Field (11) PROPERTY CLASS: Three (3) space, alpha-numeric. Do not use leading zeros.
Field (12) MONTHS ASSESSED: Two (2) space, numeric. A leading zero is required. The number
of months should equal 12 when entering information for omitted and rollback assessments. The
month of the completion date and the number of months assessed should always equal 12 or a
multiple of 12 when entering information for added and omitted-added assessments.
Field (13) BUILDING DESCRIPTION: Fifteen (15) characters, alpha-numeric.
Field (14) LAND TAXABLE VALUE: Nine (9) characters, numeric, always whole numbers.
Field (15) IMPROVEMENT TAXABLE VALUE: Nine (9) space, numeric, always whole numbers.
The full, not the pro-rated assessment should always be entered for added and omitted-added
assessments.
Field (16) NET TAXABLE VALUE: Nine (9) characters, numeric, always whole numbers. The
full, not the pro-rated assessment should always be entered for added and omitted-added
assessments.
86
Field (17) SPECIAL TAX DISTRICT CODES: Can accommodate four different special tax district
numbers and codes. Three (3) characters per sub-field, alpha-numeric. Use leading zeros if the
district number is less than ten (10).
Field (31) Building Description Transfer: One (1) space, only accepts the letter "T."
This field should only be completed when ACTION CODE, 4 Establish Added Assessment
Record And Increment Tax List Record is requested.
Field (36) COMPLETION DATE: Four (4) characters, numeric, leading zeros are required if the
month or day is less than ten (10). This field is only completed for added and omitted-added
assessments. This field becomes part of the property identification.
Field (40) ASSESSMENT CODE: One (1) space, "R" is the only acceptable entry. This field is
only completed for rollback assessments.
Field (60) ACTION CODE: LIST TYPE: There are three possible choices in this section:
◊ OMITTED: Used for current and prior year omitted assessments and for three prior
years of roll-back taxes.
◊ ADDED: Used for current year added assessment and one or two month prior year
added assessments.
◊ OMITTED-ADDED: Used for omitted-added assessments of the prior year.
LIST YEAR: MOD-IV maintains multiple years of tax data; two (2) years for the omitted-
assessment lists, three (3) years for roll-back lists, two (2) years for added assessment
lists, and one (1) year for omitted-added assessment lists. Changes may be made by
entering the appropriate tax year. Enter the last two (2) characters of the year in the space
provided and check the box preceding it.
REQUESTED ACTION:
1 CHANGE RECORD CONTENT: Used to alter information for a line item which exists
on the Added, Omitted or Omitted-Added Master File. The property identification
information entered in (Field 61) Block, Lot and Qualification Code must match
exactly the property identification of the item to be changed. When this action is
requested, only the fields to be changed should be completed. This action will alter
only the information in the field(s) for which data has been entered. If data is to be
deleted, Requested ACTION CODE 1 is used and a horizontal line is drawn through
the appropriate field(s). When changing information on an added or omitted-added
assessment line item, the Completion Date Field (36) must always be re-entered, as it
becomes part of the property identification. When changing a current year Added
Assessment that has been incremented, a Tax List change to the subsequent year’s
Master File may be necessary for readjustment of values and/or property class.
87
2 ESTABLISH NEW RECORD: Used to add a new line item to the Added, Omitted or
Omitted-Added Master File. The property identification entered in Field (61) (Block,
Lot plus Qualification Code) must match that of an item currently on the subsequent
year's Tax List Master File.
3 DELETE ENTIRE RECORD: Used to remove an entire line item from the Added,
Omitted or Omitted-Added Master File. Only the Header Section should be
completed. The Completion Date Field (36) must be included when trying to delete
an added or omitted-added assessment since it becomes part of the property
identification. The block, lot, qualification code and completion date, if applicable,
must match exactly the property identification of the item to be deleted.
4 ESTABLISH ADDED ASSESSMENT RECORD AND INCREMENT TAX LIST RECORD:
This item only appears on the Added-Omitted Change Form and is used when
establishing a current year added assessment and incrementing the subsequent year's
Tax List. ACTION CODE 4 will establish a current year added assessment line item
and immediately increment the taxable values, change the property class and provide
the building description to the subsequent year's Tax List Master File. The property
identification information entered in Field (61) must match exactly the property
identification of an item that exists on the current or following year's Tax List Master
File. Use ACTION CODE 2 to establish the item on the Added Assessment List, but
not increment the Tax List Master File (i.e. when an exempt item becomes taxable).
5 DISPLAY RECORD CONTENT: Used to review the data contained on the Master File
for a particular item. When this action is requested, all fields will be displayed on the
next Accepted Transaction List. No data is changed by this action.
6 DELETE INVALID TRANSACTION: Affects the cycle file only and has no effect on
any Master File. It is used to remove a transaction from the cycle file. To delete an
item from the cycle file, the transaction number must be the same as the transaction
number of the rejected transaction. Cross out the pre-printed number and fill in the
correct number in the space provided. In addition, when deleting an added or omitted-
added assessment transaction from the cycle file, you must re-enter the completion
date Field (36) since it becomes part of the property identification.
Field (61) PROPERTY IDENTIFICATION: All sub-fields are alpha-numeric.
◊ BLOCK NUMBER.BLOCK SUFFIX: Five (5) characters for the block number and four
(4) characters for the block suffix. Decimal point is not assumed and must be
inserted.
◊ LOT NUMBER.LOT SUFFIX: Five (5) characters for the lot number and four (4)
characters for the lot suffix. Decimal point is not assumed and must be inserted.
◊ QUALIFICATION CODES: Twelve (12) characters and will only accept approved
codes. Multiple qualification codes should not be separated by commas.
◊ ADDITIONAL OWNERS: Two (2) space numeric and a leading zero required if less
than ten (10).
88
Field (65) ACCOUNT NUMBER: Eight (8) characters, alpha-numeric.
Field (66) TRANSACTION DATE AND FIELD COUNT:
1. TRANSACTION DATE: Six (6) characters, numeric, MMDDYY, leading zeros required.
2. FIELD COUNT: Two (2) characters, numeric field, leading zeros are required.
89
INDEX
A
Accepted and Rejected Transaction Lists..........37, 43
Accepted and the Rejected Transaction Listing ....... 43
Accepted Transaction List ..................... 12, 37, 69, 83
Accepted Transaction Listing ............................12, 43
Account Number ............................ 8, 9, 17, 68, 82,88
Acreage Calculation ................................................... 7
Acreage Calculation Report ..................................... 11
Action Code................................ 13, 68, 82, 85, 86,87
Added Assessment List ............... 9, 31 ,32 ,35 ,44 ,86
Added Assessments (Current Year) .............. 9, 15, 31
Added Assessments (Prior Year)............. 9, 10, 15, 32
Added/Omitted Assessment Change Form........12, 44
Added/Omitted Assessment Change Form, Exhibit
............................................................................78
Additional Lots............................................ 26, 46, 67
Additional Lots Part 2 ..............................................
68
Additional Owner .................................. 26, 69, 83, 87
Alphabetical Index.........................................8, 16, 26
Apartments, Number of ..................................... 27, 70
Assessment Code...................... 22, 33, 36, 67, 81, 86
Assessment Notices ...............................................6, 7
Assessor............................................. 3, 4, 6, 8, 10, 31
Audit Trail ....................................... 6, 7, 9, 11, 22, 44
Authorized modification............................................. 7
B
Basement Codes ................................................ 27, 70
Baths, Number of .............................................. 27, 70
Billing Code .................................. 6, 9, 16, 65, 80, 85
BLDG ..............................................................................
15
Building Class Code .............................. 14, 19, 67, 82
Building Cost Conversion Group ...................... 30, 74
Building Cubic Feet........................................... 27, 70
Building Description .. 8, 18, 31, 32, 33, 36 66, 85, 86
Building Description Indicator ................................. 36
Building Description Transfer ..................... 31, 36, 86
Building Square Feet ......................................... 27, 70
Buildings, Number of ........................................ 27, 70
C
Census Block ..................................................... 27, 67
Census Tract ...................................................... 27, 67
Certification, Types of MOD-IV ..............................
42
Change Record Content................. , 14, 35, 68, 82, 86
City, State .............................................. 14, 16, 80, 85
Class 4 Use Code................................... 20, 49, 71, 84
Classification Code................................ 20, 40, 69, 81
Coastal Zone ............................................................ 15
Commercial Units........................................ 26, 66, 81
Completion Date............ 31, 32, 35, 36, 53, 65, 68, 86
Condominium .................................................................
15
Construction Year........................................ 19, 66, 81
County Board of Taxation ............. 5, 8, 10, 15, 15, 37
County Number ....................................................... 13
County Tax Board ..................................................... 5
C
URRENT YEAR NET AMOUNT OF TAX .............. 68, 82
D
Data Center.................... 5, 6, 7, 12, 24, 37, 41, 42, 43
Data Center Requirements........................................ 42
Deductions................................................... 19, 65, 80
Deed ............................................................ 20, 50, 51
Deed Date .................................................... 20, 67, 81
D
ELETE ENTIRE RECORD .................. 14, 35, 69, 83, 87
D
ELETE INVALID TRANSACTION ......................... 83, 87
Delinquent Tax Code......................................... 26, 66
Depreciation ...................................................... 27, 70
Depth Factor ...................................................... 28, 71
D
ISPLAY RECORD CONTENT.......................... 69, 83, 87
District Number ..................................... 14, 66, 81, 86
District Summary ................................................9, 33
Division of Taxation................ 5, 7, 12, 21, 41, 42, 43
Dwelling Units ................................ 14, 16, 64, 66, 81
E
Error Messages ....................................................5, 37
E
STABLISH ADDED ASSESSMENT RECORD..... 35, 37, 85
Establish New Record ..................... 14, 35, 68, 82, 87
Exempt .............................................................................
13
Exempt Property............ 4, 7, 9, 11, 15, 20, 31, 39, 53
Exempt Property Classification Code.... 14, 45, 56, 83
Exempt Property Tax List .......................................... 8
Exempt Statute Number ........................ 20, 54, 68, 82
Extended Tax Duplicate ............ 6, 7, 9, 10, 25, 41, 44
F
Facility Name .............................................. 21, 67, 81
Farmland.......................................... 10, 15, 17, 33, 52
F
IELD COUNT ......................................... 14, 70, 83, 88
Fiscal Bill .......................................................... 10, 44
Flood Plain ............................................................... 15
Further Filing Date ...................................... 21, 68, 82
H
Hackensack Meadowlands ................................15, 58
Header ................................................... 13, 69, 83, 87
I
Improvement Taxable Value .......................................
................ 14, 21, 31, 32, 36, 40, 67, 69, 80, 83, 85
INCREMENT TAX LIST RECORD..................... 37, 85, 86
Initial Filing Date ........................................ 21, 68, 82
L
Land Description ......................................... 14, 68, 82
Land Dimension ........................ 11, 17, 18, 40, 65, 80
Land Location Codes......................................... 30, 73
Land Taxable Value ...... 14, 21, 31, 32, 33, 36, 65, 69
90
Last Appraisal .......................................................... 30
Limited Exemption Amount........................21, 65, 80
Limited Exemption Audit Trail ...........................7, 11
Limited Exemption Code ....................................8, 22
Limited Exemption Term ............................37, 66, 81
LOT...................................................................28, 71
Lot Area..............................................................28,72
Lot Dimensions .................................................28, 71
Lots, Number of ....................................................... 30
M
Main Building Purpose.......................................30,73
mandatory field........ 14, 17, 20, 31, 32, 36, 38, 68, 82
mobile home ................................................15, 18, 48
MOD-IV Policies ..................................................... 41
Months Assessed ............................. 33, 36, 39, 65, 85
Mortgage Account Number.........................16, 68, 82
Multiple Occupancy Code.................................26, 66
Municipal 1
st
Half Tax........................... 25, 38, 71, 85
Municipal 2
nd
Half Tax.......................... 25, 38, 71, 85
N
Net Amount of Tax................................ 25, 38, 69, 83
Net Taxable Value.. 18, 22, 31, 32, 33, 39 , 66, 81, 84
New Jersey Property Tax System Legend .....8, 68, 82
New Property Identification ........................24, 70, 84
Non-Municipal 1
st
Half Tax .................. 25, 38, 70, 84
Non-Municipal 2
nd
Half Tax.................. 25, 38, 70, 84
O
Omitted Assessment ..........................................33, 36
Omitted Assessment List ........................... 6, 9, 10, 25
Omitted-Added Assessment ............................................
31
Omitted-Added Assessment List .......................35, 86
On-line Transaction.....................................12, 37, 43
Over Billed Report ..............................................7, 11
Override....................................... 7, 13, 15, 40, 70, 83
Owner ............................ 14, 15, 23, 48, 51, 65, 85, 87
Owner Name........................................................9, 14
P
Page Totals Report ..................................................... 8
Parking Space Unit ................................................... 15
Percent Owned ............................................26, 66, 81
Pinelands .............................................................................
15
P
RIOR YEAR NET AMOUNT OF TAX....................68, 82
Proof Book ....................................................7, 11, 44
Property Class........................................14, 28, 29, 40
Property Class Code ...... 14, 16, 31, 33, 35, 37, 68, 82
Property Identification.................................................
................ 11, 14, 24, 32, 35, 48, 68, 70, 82, 83, 86
Property Location............................ 13, 16, 65, 68, 82
Property Record Change Form ........ 12, 43, 76, 80, 82
Property Record Change Form, Exhibit .....................
76
PROPERTY RECORD SUPPLEMENTARY
CHANGE FORM ................................................
76
Property Record Supplementary Change Form,
Exhibit ............................................................................ 79
Property Tax Year Calendar ..................................... 44
P
UBLIC UTILITY AVERAGE ASSESSMENT RATIO ..........
66, 80
Public Utility Personal Property Tax List ................... 8
PUBLIC UTILITY REPORTED DEPRECIATED BOOK
V
ALUE
...........................................................65, 80
Q
QFARM.............................................................15, 33
Qualification Codes .................................................. 15
R
railroad property..........................................17, 55, 59
Railroad Real Property Tax List ................................. 8
Real Property .............................................................. 8
Real Property Tax List ................................................ 8
Rebate Flag..................................................19, 68, 81
Rejected Transaction List ............................41, 44, 83
Rejected Transaction Listing .................................... 43
Restrict Override ....................................13, 15, 71 84
Roll-Back assessment..............................6, 10, 33, 36
Roll-Back Assessment List................................10, 36
Rooms, Number of ............................................27, 70
S
Sales Dates ........................................................27, 68
Sales Price ....................................... 20, 27, 37, 67, 70
Sales Price Code....................................20, 37, 70, 84
Sector ...............................................................................
15
Social Security Number.....................................26, 67
Special Tax District Codes .............. 22, 36, 67, 82, 87
SR-1A Non-Usable Code ......................20, 51, 66, 81
Standard Depth..................................................28, 71
Street Address......... 13, 14, 16, 17, 26, 68, 80, 82, 85
Streets................................................................29, 72
Supplementary Change Form .................................... 79
T
Table of Aggregates ..............................................6, 9
Tax Bill...................................... 4, 6, 7, 11, 18, 22, 44
Tax Collector.............................................................. 6
Tax Collector's Duplicate ....................................8, 45
Tax Duplicate ............................................................. 6
Tax List ...........................................................6, 7, 18
Tax Map Page........................................11, 19, 67, 81
Tenant Rebate ................................................................ 6
Tenant Rebate Base Year ..................................20, 74
Tenant Rebate Base Year Assessment............... 20, 74
Tenant Rebate Base Year Taxes ........................ 20, 74
Tenant Rebate Notices.....................................6, 7, 44
Topography .......................................................30, 73
Transaction Date........................ 14, 37, 40, 70, 83, 88
Transaction number .....................................13, 83, 87
Utilities.................................................................................
28
V
Value Map Page Number ..................................30, 73
91
W
Ward ........................................................................ 15
Warning Messages ................................................... 37
Wetlands .................................................................. 15
Z
Zip Code ............ 14, 16, 17, 26, 41, 65, 79, 80, 82, 85
Zoning ................................................... 19, 51, 67, 81
