For property assessments, when must the certification of assessments be completed?

The certification of assessments for property in New Jersey must be completed by January 10. This deadline is crucial as it aligns with the timeline set forth by state regulations, allowing for timely processing of assessments that directly impact tax billing and revenue collection for municipalities. Meeting this date ensures that local governments can finalize their property tax rolls and proceed with the necessary administrative tasks leading up to the tax year.

In contrast, other choices do not reflect established deadlines for property assessments. The end of the fiscal year and the beginning of the budget cycle pertain more to financial planning and overall municipal fiscal responsibilities rather than the specific timeline for assessment certification. The date of March 1 is relevant for establishing property ownership and determining assessments for the subsequent tax year, but it does not serve as the deadline for the certification process itself.