Title 54, Title 54: TAXATION

54:4-5a. Remission of county taxes Any taxing district in which there has been located a county institution, other than an educational institution or parklands, regardless of whether such lands are owned and occupied by a park commission or by any other department, division, agen…

54:4-5b. County institution; defined For the purposes of P.L.1982, c. 36 (C. 54:4-5a), "county institution" means any institution as defined in R.S. 30:4-23 or Article II of P.L.1956, c. 178 (C. 30:7B-2) which is owned, operated or maintained by a county in the State. L.1982, c. …

54:4-6. County tax rebate The county board of taxation shall by rule prescribe how the remission or rebate provided for in section 54:4-5 of this title shall be paid or credited to the collector of the taxing district by the county treasurer and how his proportionate part shall b…

54:4-6.1. Credit to municipality where federal agency or corporation paid portion only of taxes for municipal purposes Whenever any public or quasi public agency or corporation of the Federal government shall have paid in any year or over a period of years, but a portion of the t…

54:4-6.10. Regulations 9. The Director of the Division of Local Government Services shall by regulation prescribe the procedures for computing property tax reductions and rebates, and the necessary forms to be used for the notices required by this act and any additional informati…

54:4-6.11. Double damages Any property owner of qualified real rental property who fails to provide a tenant or, in the case of a lease terminated pursuant to P.L. 1971, c. 318 (C. 46:8-9.1), the executor or administrator of the estate of the tenant or the surviving spouse of the…

54:4-6.12. Failure to provide rebate, notice, certification, information required, penalty; enforcement; jurisdiction 11. Any landlord who fails to provide property tax rebates to tenants in accordance with the provisions of this act, or who knowingly and willfully fails to provi…

54:4-6.13. Severability If any section, subsection, clause, sentence, paragraph, or part of this act or the application thereof to any person or circumstances, shall, for any reason, be adjudged by a court of competent jurisdiction to be invalid, such judgment shall not affect, i…

54:4-6.2. Short title This act shall be known and may be cited as the "Tenants' Property Tax Rebate Act." L.1976, c. 63, s. 1, eff. Aug. 17, 1976.

54:4-6.3 Definitions relative to tenants property tax rebates. 2. As used in this act unless the context clearly indicates a different meaning: a. "Qualified real rental property" means any building or structure or complex of buildings or structures in which five or more housing …

54:4-6.4. Property tax rebate to tenants by owner of qualified real rental property An owner of qualified real rental property shall provide a property tax rebate to the tenants thereof as provided in this act for each year in which he receives a property tax reduction. L.1976, c…

54:4-6.5. Computation of amount of property tax reduction 4. a. At the time when municipal property tax bills are prepared pursuant to R.S.54:4-64 the municipal tax collector shall compute the amount of property tax reduction for the year for each property owner of qualified real…

54:4-6.6. Computation of property tax rebate 5. The property tax rebate for each tenant shall be computed by the property owner by subtracting from the total property tax reduction as calculated pursuant to section 4 of P.L.1976, c.63 (C.54:4-6.5) an amount equal to the proportio…

54:4-6.7. Payment of property tax rebate, credit 6. The property tax rebate or credit for each dwelling unit shall be paid to the tenant who was in residence of such unit during the calendar year. The rebate shall be paid monthly, except that the first rebate payment shall be cum…

54:4-6.8. Statement of amount paid and certification of compliance; posting notice of list of rent rebate Any person who is a property owner of qualified real rental property shall state on a form required to be filed with the rent leveling board or similar agency charged with re…

54:4-60. Lien; court may make proper levy The tax, assessment or water rate when so fixed shall be a first lien or charge upon the property and persons, and collectible in the manner provided by law, the same as if it had been legally levied, assessed or imposed in the first inst…

54:4-61. When assessment not to be set aside No assessment of taxes shall be set aside by a proceeding in lieu of prerogative writ, because the State, county or municipal taxes, or any of them, are blended together, nor because the aggregate amount of money levied or assessed in …

54:4-62. Amendment of assessment; grounds; computation a. If it shall appear to the satisfaction of the Superior Court, in a proceeding in lieu of prerogative writ, that an assessment of taxes reviewed thereby is at a rate higher than authorized by the law or resolution authorizi…

54:4-63.1. "Completed" defined As used in this act "completed" shall mean substantially ready for the use for which it was intended. L.1941, c. 397, p. 1017, s. 1.

54:4-63.10. Payments by municipality to county The municipality on February fifteenth of each year shall, in addition to the regular installment of county taxes to be paid on said date, pay to the county an amount determined by multiplying the total amount of assessments in the a…

54:4-63.11. Appeals from added assessments 11. Appeals from added assessments may be made to the county board of taxation on or before December 1 of the year of levy, or 30 days from the date the collector of the taxing district completes the bulk mailing of tax bills for added a…

54:4-63.11a. Extension for hearing of appeal for added assessments 8. In the event a county board of taxation cannot hear and determine any one or more appeals from assessor's added assessments within the time prescribed in section 11 of P.L.1941, c.397 (C.54:4-63.11), it may at …

54:4-63.12. Power of county board of taxation to assess omitted property In any year or in the next succeeding year, the county board of taxation may, in accordance with the provisions of this act, assess any taxable property omitted from the assessment for the particular year. L…

54:4-63.13. Complaints of omitted property; procedure 2. On the written complaint of the tax assessor, the collector of taxes, or any taxpayer, of the taxing district, or of the governing body thereof, or upon a resolution by the county board of taxation, of its own motion, the c…

54:4-63.14. Summary hearing; judgment At the time and place of the hearing or of the adjournment thereof and upon proof of the service of the notice, the county board of taxation shall hear the matter in a summary manner and shall render such judgment as shall be proper upon the …

54:4-63.15. Assessment of omitted property If the county board, by its said judgment, shall determine that the property specified was omitted from the assessment for the particular year, the amount of the assessment shall be fixed by the judgment and the omitted property shall th…

54:4-63.16. Omitted assessment list and listing of assessments The omitted assessment list and the listing of assessments therein shall follow such forms and methods as may be prescribed by the director of the division of taxation in the State Department of Taxation and Finance. …

54:4-63.17. Filing of omitted assessment list and copy thereof; revision and correction; duplicate to collectors On October first in any year wherein prior thereto the county board of taxation shall have rendered a judgment assessing omitted property for that year or the precedin…

54:4-63.18. Entry of omitted assessments; extension Omitted assessments shall be entered in the appropriate columns upon the omitted assessment lists and duplicates, and there shall be extended on the duplicates the amount of tax computed on each assessment at the same rate as si…

54:4-63.19. Duties of collector; taxpayer put upon notice As soon as an omitted property assessment duplicate is delivered to the collector of the taxing district, he shall at once begin the work of preparing, completing, mailing or otherwise delivering the tax bills therefor to …

54:4-63.2. Valuation of real property on which structures erected, etc., after October 1st and completed before January 1st; assessment When any parcel of real property has been sold by any municipality as not needed for public use, and the deed has been delivered after October 1…

54:4-63.20. Time for payment of taxes; delinquent taxes; lien Taxes assessed upon omitted property shall be payable on the first day of November following the rendering of the judgment of assessment by the county board of taxation; provided, such judgment be rendered before Octob…

54:4-63.21. Collection of taxes and accounting All taxes on account of assessments entered in the omitted property assessment list shall be collected and accounted for in the same manner as other taxes. L.1947, c. 413, p. 1286, s. 10.

54:4-63.22. Payments by municipalities to counties The municipality, on February fifteenth of each year, shall, in addition to the regular installment of county taxes to be paid on said date, pay to the county an amount determined by multiplying the total amount of assessments, i…

54:4-63.23. Review of judgment of county board of taxation Any judgment of the county board of taxation assessing omitted property for a particular year may be reviewed by the tax court upon an appeal taken by the taxing district, owner or other interested party, taken and prosec…

54:4-63.24. Application of act This act shall be applicable to assessments for property omitted from assessments for the year one thousand nine hundred and forty-seven and thereafter. L.1947, c. 413, p. 1288, s. 16.

54:4-63.25. Effective date This act shall take effect July first, one thousand nine hundred and forty-seven. L.1947, c. 413, p. 1288, s. 17.

54:4-63.26. Exempt property which ceases to be exempt Whenever any real property is by law exempt from taxation and the right to such exemption ceases by reason of a change in use or ownership of such property, the same shall be assessable as omitted property as hereinafter provi…

54:4-63.27. Valuation of property previously exempt The valuation of any such property for the purpose of the assessment shall be based upon the assessor's valuation of the property previously made and listed separately as exempt property, subject to equalization and revision by …

54:4-63.28. Time when exemption ceased as affecting time of assessment All such property shall be assessed and taxed as follows: If the right to exemption ceased in any tax year, the property shall be assessed and taxed as of the first day of the month following the date when the…

54:4-63.29. Law applicable to property which ceases to be exempt Except as otherwise provided herein, the provisions of "An act concerning the assessment and collection of taxes, and supplementing chapter four of Title 54 of the Revised Statutes," approved December twenty-seventh…

54:4-63.3. Structure erected, etc., after October 1st and completed after January 1st; valuation and assessment When any parcel of real property has been sold by any municipality as not needed for public use, and the deed has been delivered between January 1 and October 1 in any …

54:4-63.30. Effective date This act shall take effect October first, one thousand nine hundred and forty-nine. L.1949, c. 144, p. 526, s. 5.

54:4-63.31. Assessment of omitted property; determination of taxable value In any tax year or in the next succeeding tax year the assessor of any taxing district, may in accordance with the provisions of this act, assess any taxable property omitted from the assessment list for t…

54:4-63.32. Assessor's omitted list; filing; public record On October 1 in any year in which prior thereto, the assessor has assessed omitted property, the assessor shall file an assessor's omitted list and a true copy thereof, to be called the "Assessor's Omitted Property Assess…

54:4-63.33. Listing names and properties; forms and methods In listing the names and properties in the omitted assessment list, the assessor shall follow such forms and methods as may be prescribed by the Director of the Division of Taxation. L.1968, c. 184, s. 3, eff. July 19, 1…