City of North Wildwood
901 Atlantic Avenue, North Wildwood, NJ 08260

The City of North Wildwood is undertaking an in-house reassessment to establish new values on all properties (approximately 7,800) within the City. This process will occur over the next four months and the purpose is to establish values that more accurately reflect true value and to minimize any deviation amongst the various properties so that an equitable distribution of taxes can be maintained.

There are two means to accomplish this, a re-evaluation or a reassessment. The City chose to go with a reassessment as opposed to a re-evaluation for the following reasons:

1) Cost: The in-house reassessment will cost the City less than $100,000.00 as compared to a re-evaluation completed by an outside contractor, which would cost in excess of $800,000.00.

2) Timing: With the City controlling all of the work to be completed and slightly less stringent requirements, the City will be able to have all adjustments on the books by the end of February 2011.

3) Knowledge: The City is more familiar with the properties, trends and sales than an outside contractor would be and therefore, should result in a more accurate representation of true values.

When completing either a reassessment or a re-evaluation the primary goal is to establish an equitable value across the board on all properties. When this is accomplished, all taxpayers are paying their equitable share of the taxes.

The municipalities overall assessment is one part of the equation for establishing the tax rate and ultimately the amount each property owner pays. The other part of the equation is the portion of the budget that needs to be raised by taxation, known as the tax levy. This is important to understand as it establishes a direct relationship between assessed value and the tax rate. Assuming the tax levy stays the same, any change in the assessed value directly affects the tax rate. If the assessment goes down, the tax rate would have to go up and visa versa, so the same amount of money is collected for the tax levy.

Attached is the information on your property presently on record in the Tax Assessor's office. Please review this information for accuracy, make corrections where necessary and sign and return on or before December 10, 2010.

City inspectors are currently visiting various neighborhoods, knocking on doors. If the resident is home and agree to an interior inspection one will be completed. If no one is available an exterior inspection will be completed and the inspectors will leave a door hanger advising they had been at the property. Anyone seeking to schedule an interior inspection may call 609-522-2030 ext 1340.

Property owners have the opportunity to appeal their assessment every year, and this one will be no different. May 1, 2011 is the deadline to file an appeal with the County Board of Taxation. There is a fee involved which varies depending on the assessed value of the property.

Visit northwildwood.com for progress updates on the reassessment and for links to additional sources.

Frequently Asked Questions Concerning Reassessment

Q: Why reassess?

A: The Cape May County Board of Taxation has determined and ordered that North Wildwood's current property assessments are inequitable and must be adjusted to reflect true value for all.

Q: What is meant by true value?

A: True value, or "full and fair" value, is the price at which the tax assessor believes a property would sell at a fair and bona fide sale by a private contract on Oct. 1 of the pretax year. The sale must be between a willing buyer and a willing seller. For example, the buyer is not obligated to buy, and the seller is not obligated to sell.

Q: Why is there a need for a reassessment now?

A: A reassessment seeks to spread the taxes equitably within a municipality. Real property must be assessed at the same standard of value to ensure that every property owner is paying their fair share of the property tax. The re-evaluation completed in 2006 attempted to adjust for equity, but today we live in a decidedly different market.

Inequitable assessments result from the following situations:

a. changes in characteristics in areas or neighborhoods within the municipality and within individual properties;

b. fluctuations in the economy (inflation, recession);

c. changes in style and custom (desirability of architecture, size of house);

d. changes in zoning which can either enhance or adversely affect value;

e. delays in processing building permits which delay tax assessments on new construction.

f. tax appeals

Q: Will a reassessment change my taxes?

A: Two major factors establish a municipality's tax rate. The overall assessment is one, and it ultimately determines the amount each property owner pays. The other factor is the portion of the budget that needs to be raised by taxation, known as the "tax levy." The levy is divided by the assessed value and multiplied by 100 to obtain the "millage" or the tax rate (e.g. $50,000 levy divided by a $10,000,000 assessed value equals $.005 times 100 equals a tax rate of $.50 per $100 of assessed value. This establishes a direct relationship between assessed value and the tax rate. Assuming the tax levy stays the same, any change in the assessed value directly affects the tax rate. If the assessment goes down, the tax rate would have to go up and vice versa, so the same amount of money is collected for the tax levy.

Q: What is expected of property owners?

A: Every owner must review and return the data mailer. Meanwhile, City inspectors are currently visiting various neighborhoods, knocking on doors. If the resident is home and agrees to it, they will do an interior inspection. If the resident is not available, a door hanger will be posted. The resident who receives a door hanger—or anyone seeking an inspection--can call 609-522-2030, ext. 1340 to schedule one. The information derived from the inspection will be compared to the current information on file and necessary changes will be made.

Q: What if a taxpayer is dissatisfied with the assessment?

A: Property owners have the opportunity to appeal their assessment every year, and this one will be no different. They will have until May 1, 2011 to file an appeal with the County Board of Taxation. There is a fee involved which varies depending on assessed value. If the taxpayer is not satisfied by the decision of the County Board of Taxation, an appeal may be filed within 45 days of the County Board judgment to the New Jersey State Tax Court.

The City's original Master Plan was adopted in 1979. Master Plan Reexaminations were undertaken in 1987, 1993, 1997 & 2003. The City's original Zoning Plan was adopted in 1979. A new Land Development Ordinance (development regulations) was adopted in 1987. The Zoning Plan & Ordinance have been modified periodically since initial adoption.

The new 2010 Comprehensive Master Plan Update (Plan) is designed to take such a fresh look by approaching each Master Plan Element as if new. While previous efforts have been reviewed for background & context, the assumptions, policies & objectives forming the basis for the recommendations contained herein have not been constrained by prior decision making.

In terms of the adoption of the Master Plan, the following steps must be taken:

1. The proposed Plan must be tentatively approved by the Board. The Board voted on August 11, 2010 to accept the Plan.

2. After tentative approval, the Board must establish a date for public hearing. The date of the public hearing has been set for September 8, 2010.

3. Once date for public hearing has been established, notice of public hearing date must be published in the official newspaper, forwarded to the Clerk of adjacent municipalities and the Cape May County Board. Noticing requirements under the MLUL must be followed. During noticing time period, the Plan document must be on file with the City Clerk and Board secretary.

4. At the time of the public hearing, a brief explanation of the Plan should be presented to the public. The Board will accept comments from the public. At the conclusion of the public hearing, the Board can approve & adopt the Plan as proposed or vote at a later meeting should any revisions to the Plan be necessary. If however, amendments are suggested as part of the public hearing, the matter should be continued to a subsequent Board meeting, which will require all normal noticing requirements.

5. The vote of the Board to adopt the Plan requires a majority vote after a finding of facts & conclusion of law. The Board must publish a public notice of adoption.

Upon adoption by the Board, recommendations concerning the City's development regulations contained herein may be enacted in the form of amendment(s) to the North Wildwood Land Development Ordinance or such other regulatory or policy documents as may be necessary and appropriate. Such amendment(s) require adoption by the City Council by ordinance(s).

The Master Plan and Proposed Zoning Map can be viewed here on the website under "Government Info".

The crossovers should be completed by 7/24/2010; dune fence installation starting about 7/21/2010; outfall pipe work to start in September

Construction of crossovers for 22nd to 26th avenues has commenced. This portion of the beach project will continue for the next several weeks. Meanwhile, all beaches are open.

During this week, crossovers will be completed and fence will be installed from 22nd to 26th avenue beaches. All beaches are open.

The dredging/pumping operation is complete. The de-mobilization of equipment and pipes is in process, along with some final grading. Starting next week, at the south end of the project (22nd to 26th) crossovers will be completed and fence will be installed, with a minimum of disturbance. the beach is open. In September, final outfall work will be completed.

The entire project is now finished. The ramps at 21st and 22nd are
unavailable today, but the beach is open everywhere.

Beach Replenishment Update, June 29

Beaches from 23rd to 26th avenues are unavailable today. However, we are on schedule to complete the entire project by Friday. Trucks will start removing equipment Thursday morning.

Beaches from 21st to 25th avenues will be unavailable today. All other beaches are open.

Beach accesses at 21ave. to 25th ave. is not available today.

We have from 21ave. to 25ave. closed. all other beaches are open.

Crews are putting 1,000 feet of pipeline into place on the beach. Once that is complete, around 11 a.m., they will open up all beaches beginning at the 20th Avenue handicap ramp and going north.

The site is being consolidated to between the 20th and 22nd avenues access.
The seaward side of the operation will be open. In other words, beachgoers can walk the shoreline for the whole length of the beach. See the attached diagram.

Once the sub line is in place, sandbags will be added around the pipe in the outfalls at 3rd and 21st avenues.

Beachfill will be working between 18th and 23rd avenues. All other beaches are open.

The beaches that are unavailable today are from 18th Avenue to 23rd Avenue
where construction is underway. All other beaches are open.

Beginning about 11 a.m. today, while access at 13th and 16th avenues will be
open, the area south of the 13th Ave. access and north of the 16th Ave.
vehicular access will be unavailable.

We're pleased to report that the dredging on the beaches from Second to 10th avenues is finished. However, the supply pipe will remain, carrying sand to the beaches in the area of 11th through 13th avenues. We have built sand walkways over the pipes, so there is access from Second to 10th avenues. Today the equipment is being moved and will work will begin between 11th and 13th avenues. Those beaches will be unavailable for two days. We expect them to be finished by late Saturday or early Sunday, and continue moving south, street by street. Please continue to check here for updates.

Beach Replenishment Update

Today, June 14, the North Wildwood beach replenishment project resumes. Barges will start pumping sand this afternoon between Second and Fourth avenues. This is expected to be a two-day project.

The beaches there will likely be unavailable until Thursday. To expedite the work, however, pumping will continue day and night.

Please understand that this is our best prediction, and that we will keep you informed with daily postings here at northwildwood.com.

Beach Replenishment Update

Today, June 14, the North Wildwood beach replenishment project resumes. Barges will start pumping sand this afternoon between Second and Fourth avenues. This is expected to be a two-day project.

The beaches there will likely be unavailable until Thursday. To expedite the work, however, pumping will continue day and night.

Please understand that this is our best prediction, and that we will keep you informed with daily postings here atnorthwildwood.com.

News from NWBP

Lifeguard test is June 5 at 11a.m. at the Joseph Von Savage Memorial Pool, 8800 New Jersey Ave. in Wildwood Crest. For information call 609-522-7500.

Junior Lifeguard class starts June 29 at 9a.m.

Both applications are available here.

City Administrators, School Board and Administration Work to Revise School Budget

Mayor Bill Henfey and Council are working diligently with School Board members and Administration to revise the school budget for 2010-11. The revised version will be presented at the regular Council meeting on May 4 in Council Chambers.