NOTE Regarding declaration of "non-useable": The most recent SR1As (any sale with a Deed Date after the most recent June 30th) does not reflect ongoing usability investigations. As such. this is a working file that has not yet been finalized.

NOTE Regarding use of SR1A data for assessment appeals: Assessments are not acceptable as evidence of value and not all sales are usable. Only transactions that have a sale price that reflects the true market value of the property are usable as comparable sale evidence. Sales that have been marked as "nonusable" by the Assessor for purposes of determining assessment sales ratios pursuant to N.J.S.A. 54:1-35.1 may be considered by the Board as evidence of true market value. When such sales are utilized, both the Assessor and the property owner must be prepared to support the inclusion or exclusion of such sales evidence as proof of true market value.

Daniel's Law Statement
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