Requires municipalities to notify affected property owners before implementing compliance plan to reassess valuation of certain properties.

S 2519 requires New Jersey municipalities to notify property owners in writing before reassessing the value of their properties under a "compliance plan." This applies to property owners whose valuations are being adjusted through "assessment maintenance" (a process to correct non-uniform assessments), not routine tax reassessments. The notice must explain how the reassessment will be implemented, its potential impact on the property's value, and the owner's right to appeal. The requirement applies after the county board of taxation approves the compliance plan and before the reassessment takes effect.