New Jersey Tax Collector Practice Exam

In New Jersey, the responsibility for determining property values lies with the Tax Assessor. The Tax Assessor's primary role is to estimate the value of properties within their municipality to ensure that property taxes are assessed fairly and accurately based on those valuations. This process involves analyzing various factors such as property characteristics, sales data, and market trends to arrive at a fair market value for each property.

The Tax Collector, while critical to the tax system, handles the collection of taxes rather than the assessment of property values. The County Board of Taxation has oversight responsibilities and can review assessments for fairness but does not directly determine property values. Similarly, the Mayor, as an executive leader of a municipality, does not engage in the actual appraisal of properties; their role involves broader governance responsibilities. Thus, the Tax Assessor is the key figure responsible for determining property values in New Jersey, making this choice the correct answer.