Title 54, Title 54: TAXATION

54:4-3.3 Exemption of public property. 54:4-3.3. Except as otherwise provided by article 1 of this chapter (s.54:4-1 et seq.) and P.L.2009, c.6 (C.54:4-3.6f et seq.), the property of the State of New Jersey; and the property of the respective counties and municipalities, and thei…

54:4-3.30 Disabled veteran's exemption. 1. a. The dwelling house and the lot or curtilage whereon the same is erected, of any citizen and resident of this State, now or hereafter honorably discharged or released under honorable circumstances, from active service in any branch of …

54:4-3.30a Exemption from taxation for certain tenants. 2. For the purposes of P.L.1948, c.259 (C.54:4-3.30 et seq.) a tenant shareholder in a cooperative or mutual housing corporation shall be entitled to an exemption from taxation under that act only to the extent of his propor…

54:4-3.31 Filing of claim. 2. All exemptions from taxation under P.L.1948, c.259 (C.54:4-3.30 et seq.) shall be allowed by the assessor upon the filing with him of a claim in writing under oath, made by or on behalf of the person claiming the same, showing the right to the exempt…

54:4-3.32 Return of certain taxes collected on exempt property. 3. The governing body of each municipality, by appropriate resolution, may return all taxes collected on property which would have been exempt had proper claim in writing been made therefor in the manner provided by …

54:4-3.33 "Dwelling house" defined. 4. "Dwelling house," as used in P.L.1948, c.259 (C.54:4-3.30 et seq.), shall mean any one-family building or structure or any apartment of a horizontal property regime established pursuant to the "Horizontal Property Act," P.L.1963, c.168 (C.46…

54:4-3.34. "Total blindness" defined A person shall be deemed to have "total blindness," as used in this act, when the vision in his better eye with proper correction does not exceed 20/200 as measured by Snellen chart or when there is a field defect in his better eye with proper…

54:4-3.35. Exemption for residences of district supervisors of religious organizations The dwelling house and the lot or curtilage whereon the same is erected, together with the accessory buildings located on the same premises, belonging to any religious association or corporatio…

54:4-3.3a. Real property acquired by state, state agency or state authority; exemption during period following acquisition Real property acquired by the State or by a State agency, or by an authority created by the State, shall not be exempt from taxation during the period or per…

54:4-3.3b. Date of commencement of exemption Where real property is acquired by the State or by a State agency, or by an authority created by the State, by purchase, condemnation or otherwise, such property shall become tax exempt on January 1 of the calendar year next following …

54:4-3.3c. Acquisition defined For the purposes of this act, the right of possession, subject to L.1970, c. 214, section 1, or vesting of title, whichever shall first occur, shall be deemed to be the acquisition with respect to such real property. L.1971, c. 370, s. 3, eff. Dec. …

54:4-3.3d. Liability of state for taxes after acquisition When, at the time of any such acquisition, the owner has paid the taxes for the current tax year in full or for a period beyond the date of the acquisition by the State or by a State agency, or by an authority created by t…

54:4-3.3e. Jurisdiction over dispute 5. In the event of any dispute between the owner and the State or State agency, or such authority, as the case may be, in respect to the apportionment and payment of the said taxes or proportion thereof, the Tax Court shall have jurisdiction t…

54:4-3.3f. Inapplicability of act to taxes or payments in lieu of taxes provided by law; priority of conflicting laws Nothing contained in this act shall be deemed to grant any tax exemption in respect to real property acquired and owned by the State, or by a State agency, or by …

54:4-3.3g Definitions relative to certain properties acquired by municipalities. 1. a. As used in P.L.2013, c.261 (C.54:4-3.3g et al.), "blue acres property tax exemption" means the property tax exemption established in subsection b. of this section. b. A parcel of real property …

54:4-3.4. Exemption of certain property of Passaic valley sewerage commission All real and personal property acquired by the Passaic valley sewerage commissioners, under the authority of chapter 14 of the title Waters and Water Supply (s. 58:14-1 et seq.) for use as part of or in…

54:4-3.48. Exemption of blast or radiation fallout shelters The value of any blast or radiation fallout shelter erected upon real property occupied for residential purposes by not more than 2 families, to the extent that it has enhanced the value of such property, shall be exempt…

54:4-3.49. Definition For the purposes of this act a "blast or radiation fallout shelter" is a structure erected within or without another building and designed and equipped, in compliance with standards to be established by the State Department of Defense, for temporary occupanc…

54:4-3.5. Exemption of property used for military purposes 54:4-3.5. Real estate or personal property owned and used for military purposes by any organization under the jurisdiction of this State, shall be exempt from taxation under this chapter on condition that all income deriv…

54:4-3.50. Application for exemption Initial application for a tax exemption under this act shall be filed by the taxpayer with the assessor of the taxing district on or before October 1 of the pretax year on a form to be prescribed by the Director of the Division of Taxation and…

54:4-3.51. Continuance of exemption A tax exemption granted pursuant to this act shall be continued in favor of the applicant from year to year without further application so long as the blast or radiation fallout shelter, as defined in section 2, is maintained. L.1962, c. 87, s.…

54:4-3.52 Historic sites; conditions; tax exemption; fee. 1. a. Any building and its pertinent contents and the land whereon it is erected and which may be necessary for the fair enjoyment thereof owned by a nonprofit corporation and which has been certified to be an historic sit…

54:4-3.53 Certification of historic sites. 2. The Commissioner of Environmental Protection when requested for any such certification and after consultation with and the advice of the Historic Preservation Office within the Department of Environmental Protection shall certify a bu…

54:4-3.54 Cancellation of certification; issuance of new certification. 3. In the event of any substantial change in the building or the premises, such certification as an historic site may be canceled by the commissioner, but no such cancellation shall preclude the issuance of a…

54:4-3.54a Certain historic properties exempt from taxation; qualifications. 1. After the effective date of P.L.2004, c.183 (C.54:4-3.54a et seq.), any building, its pertinent contents and the land on which it is erected and which may be necessary for the fair enjoyment thereof, …

54:4-3.54a1 Findings, declarations relative to tax exemptions for certain historic site real property. 1. The Legislature finds and declares: a. The decision of the New Jersey Supreme Court on May 30, 2007, in University Cottage Club of Princeton New Jersey Corp. v. New Jersey De…

54:4-3.54a2 Certain tax exemptions null and void; liability for certain taxes. 9. Any historic site real property tax exemption granted after July 1, 1999 on an historic site that is not in compliance with the provisions of section 2 of P.L.2004, c.183 (C.54:4-3.54b) is null and …

54:4-3.54b Certification of building as historic site; conditions; rules, regulations. 2. a. The Director of the Division of Taxation in the Department of the Treasury shall certify a building to be an historic site qualified for a real property tax exemption whenever the directo…

54:4-3.54c Cancellation of certification, notification. 3. Upon the cancellation of a certification as an historic site pursuant to section 3 of P.L.1962, c.92 (C.54:4-3.54), the commissioner shall, no later than the next business day, notify the Director of the Division of Taxat…

54:4-3.55. Pleasure boats All boats used solely for the pleasure and recreation of the owner, whether or not the same are required to be registered under State or Federal law, shall be exempt from taxation under chapter 4 of Title 54 of the Revised Statutes. L.1964, c. 249, s. 1.…

54:4-3.56. Equipment for abating or preventing pollution; exemption Any equipment, facility or device constructed or installed either prior to or subsequent to the effective date of this act and used primarily for the purpose of abating or preventing pollution of the atmosphere o…

54:4-3.57. Certification of air pollution abatement facility The State Commissioner of Health, when requested for any such certification, shall certify a facility as being an air or water pollution abatement facility whenever he finds the equipment, facility or device constructed…

54:4-3.58. Revocation of pollution abatement certificate The State Commissioner of Health, after giving notice to the holder of a pollution abatement certificate and giving said holder an opportunity for a hearing, may revoke such certificate whenever any of the following appears…

54:4-3.59. Exemption of improvement to water supply or sewerage disposal system Notwithstanding the provisions of section 12 of "The Farmland Assessment Act of 1964," P.L.1964, c. 48, the value of any improvement to real estate, to the extent that said improvement has enhanced th…

54:4-3.6 Tax exempt property. 54:4-3.6. The following property shall be exempt from taxation under this chapter: all buildings actually used for colleges, schools, academies or seminaries, provided that if any portion of such buildings are leased to profit-making organizations or…

54:4-3.60. Definition For the purposes of this act, an "improvement to real estate" or "improvement" shall mean any structure, machinery, equipment, device or facility necessary to the installation or maintenance of a potable water supply system or a water-carried sewerage dispos…

54:4-3.61. Application for exemption Initial application for a tax exemption pursuant to this section shall be filed by the taxpayer with the assessor of the taxing district on or before October 1 of the pretax year on a form to be prescribed by the Director of the Division of Ta…

54:4-3.62. Continuance of exemption A tax exemption granted pursuant to this act shall be continued in favor of the applicant from year to year without further application as long as the improvement, as shown by periodic inspection by the assessor, is maintained in working order.…

54:4-3.63. Legislative findings and declaration The Legislature hereby finds and declares that natural open space areas for public recreation and conservation purposes are rapidly diminishing; that public funds for the acquisition and maintenance of public open space should be su…

54:4-3.64. Land for conservation or recreation purposes owned by nonprofit corporation or organization; certification of qualification All lands and the improvements thereon actually and exclusively used for conservation or recreation purposes, owned and maintained or operated fo…

54:4-3.65. Application; filing; contents Each owner of real property claiming the tax exemption provided by this act shall file the original and one copy of its initial application for certification with the Commissioner of the Department of Environmental Protection on or before …

54:4-3.66. Certification; procedure; qualifications The Commissioner of the Department of Environmental Protection may certify that the real property is maintained or operated for the benefit of the public only if he finds, after a public hearing on the application has been held,…

54:4-3.67. Annual certification of qualification The Commissioner of the Department of Environmental Protection shall on or before September 15 of the pretax year certify that a property owner and the real property for which an exemption is claimed are qualified under the terms o…

54:4-3.68. Time for filing statements of exemption; proof of right for continuance of exemption The tax exemption established by this act shall be granted or revoked pursuant to the provisions of P.L.1951, c. 135 (C. 54:4-4.4), except as otherwise provided herein. L.1974, c. 167,…

54:4-3.69. Use of property for other than conservation or recreation purposes; roll-back taxes When real property which is exempted under the provisions of this act is applied to a use other than for conservation or recreation purposes, it shall be subject to taxes, hereinafter r…

54:4-3.6a. Exemption of property of nonprofit association used for production and broadcasting of educational television and radio In addition to the exemptions from taxation authorized by Revised Statutes 54:4-3.6 the following property shall be exempt from taxation under the ch…