What must assessors provide by January 25th?

The correct answer is C, Notice of Assessments.

In New Jersey, assessors are required to provide a Notice of Assessments to property owners by January 25th of each year. This notice informs property owners of their property's assessed value and is an essential step in the property tax process. It allows property owners to understand their tax liabilities and to have an opportunity to appeal the assessment if they believe it to be inaccurate.

The other options do not align with the January 25th deadline established by New Jersey law for assessors. Annual Income Statements pertain to financial reporting requirements and are not directly related to property assessments. Schedules of hours are more relevant to employee work records and do not apply to property tax assessments. Municipal budgets are typically prepared and adopted later in the calendar year, making them unrelated to the January 25th deadline set for Notices of Assessments.