When should the Certification of New Construction (CNC) form be filed by the assessor?

The Certification of New Construction (CNC) form must be filed by the assessor by January 10th each year. This deadline is critical because it allows assessors to accurately account for new construction that occurred in the previous year when setting property values. Timely filing ensures that the new construction is reflected in the tax rolls, which ultimately affects the taxation and revenue for municipalities. Meeting this deadline is fundamental for maintaining accurate and fair assessments across the jurisdiction, supporting the broader goal of equity in property taxation. Other dates, while important for different assessment-related activities or reporting, do not pertain specifically to the CNC form.