Which documents are used to track taxes owed and paid by each property in a New Jersey municipality?

Which documents are used to track taxes owed and paid by each property in a New Jersey municipality?

• A. The property deed and the assessment notice.
• B. The tax duplicate and the tax roll/ledger.
• C. The zoning map and the tax certificate.
• D. The revenue ledger and the customer ledger.

Answer: (B)

Tracking taxes owed and paid by each property in a New Jersey municipality rests on two key records: the tax duplicate and the tax roll (or ledger). The tax duplicate is the official list used to calculate and issue tax bills; it records each parcel, its owner, and the amount due, providing the basis for sending bills to taxpayers. The tax roll, or ledger, is the permanent record that shows what has been billed, what has been paid, and any outstanding balances or delinquencies for every property. Together, they give a complete view of each property's tax liability and payment status, which is essential for accurate tax administration. Property deed and assessment notice identify ownership and assessed value but do not track payments over time. The zoning map and tax certificate relate to zoning and a specific transaction rather than ongoing tax tracking. A revenue ledger and a customer ledger are general financial records and do not serve as the official municipal tax-tracking documents used for property taxes.

Tracking taxes owed and paid by each property in a New Jersey municipality rests on two key records: the tax duplicate and the tax roll (or ledger). The tax duplicate is the official list used to calculate and issue tax bills; it records each parcel, its owner, and the amount due, providing the basis for sending bills to taxpayers. The tax roll, or ledger, is the permanent record that shows what has been billed, what has been paid, and any outstanding balances or delinquencies for every property. Together, they give a complete view of each property's tax liability and payment status, which is essential for accurate tax administration.

Property deed and assessment notice identify ownership and assessed value but do not track payments over time. The zoning map and tax certificate relate to zoning and a specific transaction rather than ongoing tax tracking. A revenue ledger and a customer ledger are general financial records and do not serve as the official municipal tax-tracking documents used for property taxes.