When does the county certify the general tax rate?

The county certifies the general tax rate on May 20th. This date is significant because it marks the deadline for the county boards of taxation to finalize the property tax rates after considering the assessed values of properties within the county. It is an essential step in the tax collection process, ensuring that municipalities can prepare their tax bills based on these certified rates.

Given the timeline of the New Jersey property tax calendar, the certification on May 20th allows local governments ample time to issue tax bills before the billing period begins. This structured deadline helps maintain a steady flow of revenue for local services funded by property taxes. The other dates do not align with the statutory requirements for tax rate certification, making May 20th the correct answer.