NJ Chapter of The IAAO Presents:
The 24th Annual Tax Appeal Seminar

Thursday, March 5th, 2026

For the 24th year in a row, NJ-IAAO presents a full-day seminar for Assessors, Appraisers, Attorneys, and other property tax professionals covering updates and changes to the Tax Assessment in the State of New Jersey.

CEUs Applied For: 6 Hour Assessor CTA, Appraiser, Attorney

Location: Forsgate Country Club
375 Forsgate Drive
Monroe Twp, NJ 08831

Schedule

8:45 AM – Melissa Rockwell, CTA, President NJ-IAAO
Welcome to the 24th Tax Appeal Seminar (AM Moderator)

8:45 – 10:15 AM – John Lloyd, Esq., Chiesa Shahinian & Giantomasi PC
Annual update on judicial decisions and legal changes.

10:15 – 11:45 AM – Art Linfante, MAI, CRE (Integra Realty) & Megan Sassaman, Esq. (Zipp & Tannenbaum)
Once utilitarian and low-key, data centers are now rapidly developing due to data mining and AI. This session explores history, current trends, valuation challenges, and the difficulty in determining real vs. personal property. Learn what to look for when data centers are constructed in your municipality.

11:45 AM – 12:45 PM – Buffet Lunch

12:45 – 1:00 PM – Greg Hutchinson, CTA, NJ IAAO Representative
What’s going on at IAAO and NRAAO (PM Moderator)

1:00 – 4:00 PM – Tax Court Program Featuring:

Honorable Mala Sundar – Presiding Tax Court Judge Honorable Michael J. Gilmore, Judge, Tax Court
John Lloyd, Esq. – Chiesa Shahinian & Giantomasi PC
Peter Zipp, Esq. – Zipp and Tannenbaum
Paul Tannenbaum, Esq. – Zipp and Tannenbaum
Julian Gorelli, Esq. – Sole Practitioner
James Esposito, Esq. – Inglesio-Taylor
Matthew Errickson, Esq. – McCurdy, Riskin, Olson, Dellapelle

Tax Court – Filing the complaint through testimony with witnesses.
This session demonstrates the full process of valuation and school aid complaints (ratio appeals), including procedures, roles, and responsibilities of assessors, witnesses, county tax boards, and the state. Live-style testimony will illustrate how cases are examined and heard before the Tax Court.

4:00 PM – Closing Remarks
Thank you to our afternoon speakers from NJ-IAAO

Registration

Deadline: Friday, February 26th

If registering more than one person from the same office, please complete a separate registration form for each attendee.

Payment Information

Please Note: New Treasurer and Address

NJ-IAAO c/o Erin Serfass
4567 Route 9 North
Howell, NJ 07731

Contact Information

Payment Questions:
Erin Serfass
Phone: 732-938-6242
Email: treasurer.njiaao@gmail.com

General Questions:
Education Chair – Greg Hutchinson
Phone: 732-938-6242

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NJ Chapter IAAO Presents

IAAO Course 101: Fundamentals of Real Property

Course Instructor: Sue Davison, CTA, SCGREA

Spring 2025 – (30 Hours)
8 Classes with optional 3-hour exam
NJ Recert Credits: 30

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Class Schedule

7 Evening 4-Hour Classes plus 1 Evening 2-Hour Class

• 4-Hour Classes: January 22, 26, 27, 29, February 2, 5, 9 (5:00 – 9:00 PM)
• 2-Hour Class: February 12 (5:00 – 7:00 PM)

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Course Description

Course 101 – Fundamentals of Real Property Appraisal (30 hours NJ CEU)

The Fundamentals of Real Property Appraisal is designed to provide students with an understanding and working knowledge of the procedures and techniques required to estimate the market value of vacant and improved properties.

This course concentrates on the skills necessary for estimating market value using two approaches to value: the cost approach and the sales comparison approach. Instruction includes lectures, classroom discussion, and homework problems to emphasize the main concepts and procedures taught.

This same information is taught to real estate appraisers on the private side by the Appraisal Institute. IAAO courses are AQB-approved and qualify students to take higher-level appraisal education courses.

SRM is included in the registration price.

Recommended Textbook: Property Assessment Valuation (PAV), 3rd Edition
Additional cost: $50.00 Please note on the registration form if you are purchasing the textbook.

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Registration Information

Course 101 ****** Class is limited to 10 students.

Email Registration: scdavison@hotmail.com

Registration Ends: January 8 at NOON
Materials will be ordered on January 8.

Mail Registration and Payment To:

NJ-IAAO c/o Erin Serfass
4567 Route 9 North
Howell, NJ 07731

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Fees

• NJ-IAAO Member Fee: $750
• Non-Member Fee: $800
• Textbook: Property Assessment Valuation – $50

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PAST COURSES

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2026–27 Appraisal Laws & Regulations Update, And
Income Approach: Income, Expenses, Vacancies

Thursday – December 11, 2025
9:00 AM to 3:30 PM

Location:
Forsgate Country Club
375 Forsgate Drive
Monroe Twp, NJ 08831

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2026–2027 Appraisal Cycle
APPRAISAL LAWS & REGULATIONS UPDATE — AM

The 2-hour New Jersey Real Property Appraisal Law Course is mandatory every cycle for all Licensed NJ Real Property Appraisers. This update covers:

• Changes to laws and regulations over the past two years
• Refresher of key provisions relevant to daily appraisal practice

Instructor:
JOE PALUMBO, Member NJ Appraisal Board — SRA, AQB-Certified Instructor #44578

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Income Approach to Value
INCOME, EXPENSES, VACANCIES — PM

The principle of “value change” requires ongoing review of procedures and standards. This session focuses on:

• Current appraisal methods accepted in NJ State Tax Court
• How to identify market standards for credible valuations
• How to defend values when challenged

Instructor:
PAM BRODOWSKI, MAI, ASA, CTA
Owner, BRB Valuation & Consulting Services
Certified General Appraiser (NJ & NY) • 30+ years experience

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Schedule

• 8:30 AM: Continental Breakfast / Registration
• 9:30 AM – 11:30 AM: Appraisal Law
• 12:30 PM – 3:30 PM: Income Approach

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Contact Information

General Questions:
Gregory Hutchinson
Phone: 732-938-6242
Email: greg.nj.iaao@gmail.com

Payment Questions:
Erin Serfass — Treasurer
Email: treasurer.njiaao@gmail.com

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Registration

Registration Deadline:
Friday, December 5, 2025

All registrations must be accompanied by full payment (check/voucher — EIN #55-0806610) to reserve a seat.

Seminar Cost:

• Member: $145
• Non-Member: $175

Mail Registration & Payment To:
NJ-IAAO c/o Erin Serfass
4567 Route 9 North
Howell, NJ 07731

Sign Up Now — Limited Seating!

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IAAO Course 102

Course Instructor: Sue Davison, CTA, SCGREA

Fall 2025 – (30 Hours w/optional 3-hour exam) NJ Recert Credits 30

7 EVENING CLASSES 4 HOURS plus 1 EVENING 2 HOUR CLASS: 4-hour classes

October 2,6,7,9,14,16,20 (5:00 -9 PM) plus 2.0-hour class October 23 (5:30 – 7:30 PM).

IAAO Course 102 – Income Approach to Valuation

This course provides students with an understanding and working knowledge of the procedures and techniques required to estimate the market value of vacant or improved properties by the income approach. The course covers real estate finance and investment, capitalization methods and techniques, analysis of income and expenses to estimate operating income, selection and development of capitalization rates, and application of the approach. This same information is taught to real estate appraisers on the private side by the Appraisal Institute. IAAO courses qualify you to take higher appraisal education courses.

Recommended: Property Assessment Valuation (PAV) textbook (3rd edition also used in Course 101)

Registration: Course 102 Class is limited to 10 students. Mail Registration and Payment to NJIAAO address below. Registration Ends on September 11,2025.

Student Reference Manual Included in Registration Fee. Please note on Registration Form if you are purchasing Text PAV for an additional $50