INSTRUCTIONS FOR COMPLETION OF FORM CNC-3
CERTIFICATION OF NEW CONSTRUCTION IN A FIRE DISTRICT
1. Line 1 is for the aggregate assessed value for the fire district for the current tax year filed
on January 10 of the tax year (fire district value on October 1 before added
assessments). This line is provided FOR REFERENCE ONLY.
2. For each fire district - Line 2 is the total valuation (not prorated) of new construction and
improvements from the current Added Assessment List filed on October 1 in the tax year
minus the total of any added assessment tax appeal reductions from the prior year.
Do not add or deduct the total of any added assessment tax appeal increases from the
total valuation. Do not include omitted added assessments, prior year added
assessments, omitted assessments, or property that was transferred from the exempt list
to the taxable list. Also, do not include any land, subdivided or not, on the CNC-3 form.
3. Line 3 is for entering the actual fire district tax rate as certified for the current tax year.
4. Line 4 is the product of multiplying line 2 by line 3 WHERE THE RATE IS EXPRESSED
AS A DECIMAL EQUAL TO DOLLARS PER HUNDRED.
FILING AND DISPOSITION OF FORMS
1. For each FIRE DISTRICT IN THE MUNICIPALITY, the assessor completes line 1 and 2,
provides date and signature, then immediately forwards the CNC-3 form to the tax
collector for completion of lines 3 and 4. The tax collector then provides date and
signature of each CNC-3 Fire District Certification by October 25 of the tax year. If there
are no added assessments, partial assessments and new construction to report, the
assessor and collector are still required to file this form entering the word “NONE” across
the front of the form and providing date and signatures to the form.
2. The assessor maintains one copy of each CNC-3 Fire District form, and forwards the
original to the tax collector for completion. The tax collector forwards one copy to the
board of commissioners of the designated fire district (contact information is available
from the municipal clerk or chief financial officer), and one copy of each fire district form
to
the
Director,
Division
of
Local
Government
Services,
PO
Box
803,
Trenton, NJ 08625-0803 by November 1.
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