Which of the following is NOT a responsibility of the CBT?

The responsibility that is NOT associated with the County Board of Taxation (CBT) is conducting property inspections. In New Jersey, the responsibility for conducting property inspections typically falls within the duties of local tax assessors rather than the County Board of Taxation, which focuses on oversight and administrative functions related to property taxation at the county level.

The CBT primarily handles appeals from taxpayers seeking to contest property tax assessments. This includes hearing appeals related to property values and assessments made by local tax assessors. Additionally, the CBT plays a significant role in certifying property tax deductions for eligible taxpayers, ensuring that deductions are applied correctly according to the law. The establishment of assessment percentages for various property classes is another key function of the CBT, as this helps maintain uniform property taxation across the county.

Therefore, while all the other options reflect responsibilities of the County Board of Taxation, conducting property inspections is not part of their mandated duties.