Title 54, Title 54: TAXATION

54:4-23.3 Agricultural use of land. 3. Land shall be deemed to be in agricultural use when devoted to the production for sale of plants and animals useful to man, including but not limited to: forages and sod crops; grains and feed crops; dairy animals and dairy products; poultry…

54:4-23.3a. Application; review for compliance a. Upon receipt of a copy of an application and accompanying information pursuant to section 3 of P.L. 1964, c. 48 (C. 54:4-23.3), the Commissioner of the Department of Environmental Protection shall acknowledge receipt of such to bo…

54:4-23.3b. Disqualification Land used exclusively for the production of trees and forest products, other than Christmas trees, and previously deemed to be in agricultural use under section 3 of P.L. 1964, c. 48 (C. 54:4-23.3), the owner of which fails to meet the additional cond…

54:4-23.3c Land use for taxation purposes. 4. a. (1) No land used for biomass, solar, or wind energy generation shall be considered land in agricultural or horticultural use or actively devoted to agricultural or horticultural use for the purposes of the "Farmland Assessment Act …

54:4-23.3d Development of guidelines for certain agricultural, horticultural practices. 1. a. (1) The State Board of Agriculture and the Department of Agriculture shall develop, within one year after the date of enactment of P.L.2013, c.43 (C.54:4-23.3d et al.), guidelines descri…

54:4-23.3e Land used not considered in agricultural, horticultural use. 2. a. No land used for a dual-use solar energy project constructed, installed, and operated pursuant to the Dual-Use Solar Energy Pilot Program established pursuant to section 1 of P.L.2021, c.170 (C.48:3-87.…

54:4-23.4 Land deemed in horticultural use. 4. Land shall be deemed to be in horticultural use when devoted to the production for sale of fruits of all kinds, including grapes, nuts and berries; vegetables; nursery, floral, ornamental and greenhouse products; or when devoted to a…

54:4-23.5 Land deemed actively devoted to agricultural, horticultural, woodland use. 5. a. Except as otherwise provided in subsection d. of this section, land, five acres in area, shall be deemed to be actively devoted to agricultural or horticultural use when the amount of the g…

54:4-23.6. Qualifications for valuation, assessment, taxation 6. Land which is actively devoted to agricultural or horticultural use shall be eligible for valuation, assessment and taxation as herein provided when it meets the following qualifications: (a) It has been so devoted …

54:4-23.7 Considerations of assessor in valuing land. 7. The assessor in valuing land which qualifies as land actively devoted to agricultural or horticultural use under the tests prescribed by P.L.1964, c.48 and the guidelines describing generally accepted agricultural and horti…

54:4-23.7a Definitions applicable to C.54:4-23.7a and C.54:4-23.7b. 9. As used in this section and section 10 of P.L.2009, c.256 (C.54:4-23.7a and C.54:4-23.7b): "Forest stewardship plan" means a plan prepared and implemented by an owner of forest land, and approved by the Depart…

54:4-23.7b Provision of plan with application. 10. a. Notwithstanding any provision of the "Farmland Assessment Act of 1964," P.L.1964, c.48 (C.54:4-23.1 et seq.), or any rule or regulation adopted pursuant thereto, to the contrary, an owner who annually submits an application pu…

54:4-23.8. Determination of amount of rollback taxes 8. When land which is in agricultural or horticultural use and is being valued, assessed and taxed under the provisions of P.L.1964, c.48 (C.54:4-23.1 et seq.), is applied to a use other than agricultural or horticultural, it s…

54:4-23.9. Procedure for assessment, collection, payment, etc., of roll-back taxes The assessment, collection, apportionment and payment over of the roll-back taxes imposed by section 8, the attachment of the lien for such taxes, and the right of a taxing district, owner or other…

54:4-23a. Single family dwelling; date of addition to assessment list; issuance of certificate of occupancy and actual occupation; limitation of time Any other law to the contrary notwithstanding, no building or other structure newly constructed on any parcel of real property and…

54:4-23b Inspections of real property for purposes of reassessment. 10. a. Regarding inspections of real property for purposes of a municipal-wide reassessment pursuant to R.S.54:4-23, in the case of a municipality located in a county wherein the county board of taxation is parti…

54:4-23c Rules, regulations. 12. The State Treasurer, in consultation with the Director of the Division of Taxation in the Department of the Treasury, pursuant to the provisions of the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), shall adopt rules and reg…

54:4-24. Assessor's list; form and content The assessor shall make a list in tabular form of the names of the owners, and set down in proper columns opposite each name the description and area of each parcel sufficient to ascertain its location and extent and the taxable value of…

54:4-25. Tract lying between two districts; how assessed When the line between taxing districts divides a tract of land, each part shall be assessed in the taxing district where located, unless the governing body of one of the taxing districts shall by resolution request that the…

54:4-26. Assessor to follow forms and methods prescribed by director In listing the names of owners and properties the assessor shall follow such forms and methods as may be prescribed by the Director of the Division of Taxation including, without limitation of the foregoing, a l…

54:4-27. Exempt property listed separately The assessor shall enter in a separate list a description of all cemeteries, churches, public buildings and other real property exempt from taxation, and all exempt personal property, with the name of the owner, and shall value such land…

54:4-28. Assessments by block system and house number In taxing districts having adopted block assessment maps the assessor, in making assessments for taxes, shall describe the real property by block and lot numbers as shown upon the assessment map. In taxing districts having a s…

54:4-29. Purchaser of realty may present deed to assessor for certificate In all taxing districts, whether assessment maps have been adopted or not, when a change of ownership of real estate occurs, the new owner may present his deed or other evidence of title to the assessor or …

54:4-3.10 Property of firefighters' association, exemption from taxation. 54:4-3.10. The real and personal property of any exempt firefighter's association, firefighter's relief association and volunteer fire company incorporated under the laws of this State and which is actually…

54:4-3.11. Exemption of franchises; railroad and canal property All offices and franchises, and all property used for railroad or canal purposes by a railroad or canal company subject under any other law of this State to a franchise tax imposed upon it for the privilege of operat…

54:4-3.113. Definitions As used in this act: a. "Solar energy" means energy which has recently originated in the sun, including direct and indirect solar radiation and intermediate solar energy from such as wind and sea thermal gradients; b. "Solar energy system" means any system…

54:4-3.113a Definitions relative to certain renewable energy systems. 1. As used in this act: "Board of appeals" means the construction board of appeals established under section 9 of P.L.1975, c.217 (C.52:27D-127), having jurisdiction in the municipality in which the property is…

54:4-3.113b Property certified as renewable energy system exempt from taxation. 2. Property that has been certified by a local enforcing agency as a renewable energy system shall be exempt from taxation under chapter 4 of Title 54 of the Revised Statutes. The owner of real proper…

54:4-3.113c Requirements for certification by local enforcing agency. 3. No certification shall be made by the local enforcing agency as provided in this act, except upon written application therefor, which application shall be made under oath on a form prescribed by the director…

54:4-3.113d Certification by local enforcing agency. 4. The local enforcing agency, when requested for a certification pursuant to this act, shall certify a system as being a renewable energy system whenever the local enforcing agency finds that the system installed was designed …

54:4-3.113e Revocation of certificate. 5. The local enforcing agency, after giving notice to the holder of a renewable energy system certificate, may revoke a certificate whenever any of the following appears or occurs: a. the certificate was obtained by fraud or misrepresentatio…

54:4-3.113f Review for aggrieved persons. 6. a. Any person aggrieved by any action of the local enforcing agency may seek review before the board of appeals. b. Any person aggrieved by any action of the assessor or of the county tax board may seek a review of such action in the S…

54:4-3.113g Rules, regulations. 7. a. The director, pursuant to the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), shall adopt any rules and regulations necessary for the proper certification of any tax exemption pursuant to this act, the form of any certif…

54:4-3.114. Certified solar energy system Any solar energy system installed in any building, whether residential, commercial or industrial, which has been certified by the enforcing agency as a solar energy system, shall be exempt from taxation under the chapter to which this act…

54:4-3.115. Certification; application; inspection of premises No certification shall be made by the enforcing agency as provided herein, except upon written application herefore, which application shall be made under oath on a form prescribed by the Director, Division of Taxatio…

54:4-3.116. Certification; qualifications; contents; filing; effective date of exemption The enforcing agency, when requested for any such certification, shall certify a system as being a solar energy system whenever he finds the equipment, facility, device, or system installed w…

54:4-3.117. Revocation; grounds The enforcing agency, after giving notice to the holder of a solar energy certificate, may revoke such certificate whenever any of the following appears: a. The certificate was obtained by fraud or misrepresentation; b. The claimant for tax exempti…

54:4-3.118. Review; action of enforcing agency; action of assessor or director of division of taxation a. Any person aggrieved by any action of the enforcing agency may seek review before the board of appeals. b. Any person aggrieved by any action of the assessor or of the Direct…

54:4-3.119. Amount of exemption; determination The owner of real property which is equipped with a certified solar energy system may have exempted annually from the assessed valuation of the real property a sum equal to the remainder of the assessed valuation of the real property…

54:4-3.120. Rules and regulations Subject to the "Administrative Procedure Act" P.L.1968, c. 410 (C. 52:14B-1 et seq.), the Director of the Division of Taxation is authorized to adopt all rules and regulations necessary for the proper certification of any tax exemption, the form …

54:4-3.13. Exemption of property of public fire patrol or salvage corps The real and personal property of an association or corporation organized under the laws of this state to maintain, and actually maintaining a public fire patrol or salvage corps for the public purpose of sav…

54:4-3.130. Definitions As used in this act: a. "Automatic fire suppression system" means a mechanical system designed and equipped to detect a fire, activate an alarm, and suppress or control a fire without the necessity of human intervention and activated as a result of a prede…

54:4-3.131. Certified automatic fire suppression system; tax exemption An automatic fire suppression system installed after the effective date of this act in a residential, commercial, or industrial building and certified by the enforcing agency as an automatic fire suppression s…

54:4-3.132. Certification; application; inspection The enforcing agency shall grant a certification pursuant to section 2 of this act upon receipt of a written application made under oath on a form prescribed by the Director of the Division of Taxation in the Department of the Tr…

54:4-3.133. Certificate; issuance; contents; commencement of exemption The enforcing agency shall certify that an automatic fire suppression system is exempt from taxation pursuant to section 2 of this act when the equipment, facility, or system installed was designed primarily a…

54:4-3.134. Revocation The enforcing agency, after giving notice to the holder of an automatic fire suppression system certificate, may revoke the certificate whenever any of the following appears: a. The certificate was obtained by fraud or misrepresentation; b. The claimant for…