What date marks when property tax notices are mailed to property owners?

The correct date for mailing property tax notices to property owners in New Jersey is 25 days before the return filing date. This timing is crucial because it ensures that property owners receive adequate notice of their taxes and any relevant information about their properties before they are required to file their returns. By providing this advance notice, property owners have the opportunity to review their tax assessments and address any concerns they may have, leading to better-informed decisions regarding their property taxes. This practice helps to promote transparency in the assessment process and facilitates communication between assessors and property owners, ultimately contributing to a fair tax system. The other responses do not reflect the statutory requirements for notifying property owners, which is why they do not apply in this context.