When is the final date for reassessment notice issuance?

The correct answer is that the final date for reassessment notice issuance is before January 1st. This is because New Jersey law mandates that any reassessment notifications must be sent out prior to the start of the new tax year, which begins on January 1. This requirement ensures that all property owners are informed of any changes to their property assessments before the new tax cycle commences, allowing them to understand and, if necessary, challenge their assessment well in advance of the tax year.

Other responses may suggest specific dates in the spring or suggest different cutoff periods, but they do not align with the established legal framework governing property assessments in New Jersey, which prioritizes the issuance of notices before the new tax year starts.