How many members compose the County Board of Taxation (CBT)?

The County Board of Taxation in New Jersey is comprised of five members. This structure is outlined in the state statutes governing the formation and function of these boards. Having five members helps to ensure a balanced and diverse representation, allowing for a reasonable decision-making process regarding property assessments and tax appeals within the county. The set number of members is intended to provide efficiency while also allowing for adequate discussion and deliberation on tax-related matters.

Other configurations with different numbers of members, such as three, seven, or nine, would not align with the statutory requirements for the structure of the County Board of Taxation in New Jersey, thus solidifying five members as the appropriate choice.