reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54:4-3.3 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.3 - Exemption of public property.

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 their agencies and authorities, school districts, and other taxing districts used for public purposes, which public purposes include the use for stadiums and arenas, or for the preservation or exhibit of historical data, records or property; school district property which is leased to a nonprofit organization which is exempt from taxation under R.S.54:4-3.6, for use by that organization in its exempt functions; school district property which is leased to another board of education or governmental agency; and property acquired by any municipality through tax title foreclosure or by deed in lieu of foreclosure, if not used for private purpose, shall be exempt from taxation under this chapter, but this exemption shall not include real property bought in for debts or on foreclosure of mortgages given to secure loans out of public funds or out of money in court, which property shall be taxed unless devoted to public use. The lands of counties, municipalities, and other municipal and public agencies of this State used for the purpose and for the protection of a public water supply shall be subject to taxation by the respective taxing districts where situated, at the taxable value thereof, without regard to any buildings or other improvements thereon, in the same manner and to the same extent as the lands of private persons, but all other property so used shall be exempt from taxation. Property, the title to which is in the Morris Canal and Banking Company, in trust for the State, shall, so long as the title is so vested, be deemed to be the property of the State within the meaning of any tax law. amended 1944, c.24, s.1; 1950, c.269; 1960, c.51, s.24; 1983, c.262, s.1; 2016, c.65, s.2.
NJ Rev Stat § 54:4-3.3a (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.3a - Real property acquired by state, state agency or state authority; exemption during period following acquisition

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 periods following such acquisition, as prescribed in this act. L.1971, c. 370, s. 1, eff. Dec. 30, 1971.
NJ Rev Stat § 54:4-3.3b (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.3b - Date of commencement of exemption

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 the date of acquisition, provided that the tax assessor of the municipality in which such property is located is given written notice of the acquisition by certified mail on or before January 10 of said calendar year next following; provided further that if real property is acquired between January 1 and January 10 inclusive and the prescribed notice is given on or before January 10, such real property shall become tax exempt as of the date of acquisition. L.1971, c. 370, s. 2, eff. Dec. 30, 1971.
NJ Rev Stat § 54:4-3.3c (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.3c - Acquisition defined

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. 30, 1971.
NJ Rev Stat § 54:4-3.3d (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.3d - Liability of state for taxes after acquisition

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 the State, the owner shall be entitled to reimbursement for the taxes paid by him for the remaining portion of the calendar year beyond the date of acquisition, and if such taxes for the said remaining portion of the year shall not have been paid by the owner, they shall be paid to the municipality wherein the real property is located, by the State or by the State agency, or by the authority created by the State, acquiring the real property, as the case may be. L.1971, c. 370, s. 4, eff. Dec. 30, 1971.
NJ Rev Stat § 54:4-3.3e (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.3e - Jurisdiction over dispute

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 to determine the matter in a summary manner on the application of either the owner or of the State, State agency, or authority, as the case may be, and make any order as may be required and appropriate to carry out the court's determination. L.1971,c.370,s.5; amended 1999, c.208, s.6.
NJ Rev Stat § 54:4-3.3f (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.3f - Inapplicability of act to taxes or payments in lieu of taxes provided by law; priority of conflicting laws

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 an authority created by the State, nor to relieve the State or any State agency, or any authority created by the State, from the payment of taxes where such payment is required by the provisions of any law, nor shall it be construed to prohibit payment of or agreements for the payment of fair and reasonable sums in lieu of taxes as provided by law. In the event of any conflict between the provisions of this act and the provisions of an act providing for the acquisition of real property by the State or by a State agency, or by an authority created by the State for a specific purpose or purposes, as to the payment of taxes to a municipality or for the prorating of taxes as between the owner and the State or a State agency, or an authority created by the State, the provisions of this act shall not be deemed to supersede the provisions of such other act. L.1971, c. 370, s. 6, eff. Dec. 30, 1971.
NJ Rev Stat § 54:4-3.4 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.4 - Exemption of certain property of Passaic valley sewerage commission

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 connection with a main intercepting or trunk sewer, its branches or appurtenances, contracted by the Passaic valley sewerage commissioners to be constructed for two or more of the municipalities lying within the Passaic valley sewerage district, shall be exempt from all taxes levied by the municipality or taxing district in which such property is located.
NJ Rev Stat § 54:4-3.5 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.5 - Exemption of property used for military purposes

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 derived from the property above the expense of its maintenance and repair shall be used exclusively for such military purposes or for charitable purposes; and any building, real estate or personal property used by an organization composed entirely of veterans of any war of the United States shall be exempt from taxation under this chapter. No property shall lose its exemption or be denied an exemption from taxation under this section because of the use of the property for an income-producing activity that is not the organization's primary purpose so long as all net proceeds from that activity are utilized in furtherance of the primary purpose of the organization or for other charitable purposes. Amended 1944, c.24, s.2; 1996, c.82, s.1.
NJ Rev Stat § 54:4-3.6a (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.6a - Exemption of property of nonprofit association used for production and broadcasting of educational television and radio

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 chapter to which this act is a supplement: All buildings and structures located in this State and used exclusively by a nonprofit association or corporation organized under the laws of this or another state for the production and broadcasting of educational television or educational radio programs; the land whereon the buildings and structures are erected and which may be necessary for the fair enjoyment thereof, and which is devoted to the foregoing purpose, and no other purpose, and does not exceed 30 acres in extent; the furniture, equipment and personal property in said buildings and structures if used and devoted to the foregoing purpose. The foregoing exemption shall apply only where the association or corporation owns the property in question and is authorized to carry out the purpose on account of which the exemption is claimed. L.1967, c. 24, s. 1, eff. April 18, 1967. Amended by L.1979, c. 50, s. 2, eff. May 21, 1979.
NJ Rev Stat § 54:4-3.6b (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.6b - Continuation on transfer from one to another nonprofit organization

54:4-3.6b. Continuation on transfer from one to another nonprofit organization  Wherever an owner of real property, who has been granted an exemption from taxation pursuant to R.S. 54:4-3.6 or R.S. 54:4-3.26 shall make subsequent application for an exemption from taxation for property newly acquired by him, such application shall be deemed timely filed notwithstanding that the acquisition may have been made subsequent to October 1 of the pretax year, and the exemption shall be extended, provided: a. The applicant and subject property meet all other requirements for exemption; and b. The subject property was exempt from taxation under this article when acquired by the applicant. L.1979, c. 454, s. 1, eff. Feb. 22, 1980.
NJ Rev Stat § 54:4-3.6c (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.6c - Charitable or religious associations or corporations; failure to file timely claim; refund; ordinance of municipality

54:4-3.6c. Charitable or religious associations or corporations; failure to file timely claim; refund; ordinance of municipality  The governing body of each municipality, by ordinance, may, upon a showing of good cause as to why a timely claim was not filed, return all taxes collected on property owned by one or more associations or corporations organized exclusively for charitable or religious purposes, which would have been exempt pursuant to R.S. 54:4-3.6 had timely claim been made therefor; provided, however, that no refund shall be made if more than 3 years have passed since the last date for filing a timely application. No interest shall be paid by the municipality on any refund made pursuant to this section. L.1981, c. 539, s. 1, eff. Jan. 12, 1982.
NJ Rev Stat § 54:4-3.6d (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.6d - Lease of tax exempt property

54:4-3.6d. Lease of tax exempt property  The provisions of section R.S. 54:4-3.6 shall not be construed to disallow a college, school, academy, or seminary which is accorded exemption from taxation as a nonprofit organization under the section from leasing a building or a portion thereof, or a portion of its property which is regularly utilized for tax exempt purposes, to an organization or business during seasonal periods when such building or property is not being utilized by the college, school, academy or seminary in furtherance of tax exempt purposes, provided that: a. The income derived from the lessee of such building or property is expended in furtherance of the organization's exempt purpose or purposes; b. The income received from the lease transaction is not primarily a profit seeking transaction, but remains a "de minimis" operation not materially affecting the overall pursuit of the tax exempt organization's principal purpose; and c. No lease under the provisions of this section shall be of a duration for a period of more than 4 consecutive months. L.1983, c. 204, s. 1, eff. June 6, 1983.
NJ Rev Stat § 54:4-3.6e (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.6e - Leased school district property

54:4-3.6e. Leased school district property  Whenever a portion of school district property is leased to an organization other than those described in R.S. 54:4-3.3, that portion shall be subject to taxation and the remaining portion only shall be exempt. L.1983, c. 262, s. 2, eff. July 7, 1983.
NJ Rev Stat § 54:4-3.6f (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.6f - Exemption from property taxation, special assessments for certain sports and entertainment projects.

54:4-3.6f Exemption from property taxation, special assessments for certain sports and entertainment projects.  1. A sports and entertainment project constructed under a redevelopment plan adopted by an eligible city and owned by the eligible city, or an agency or instrumentality of the eligible city, which is used and operated by the eligible city, or the agency or instrumentality of the eligible city, or by a lessee thereof under a lease from the eligible city, or agency or instrumentality of the eligible city, to provide sports and entertainment events, shows, public meetings or events, exhibitions, or other expositions, shall be deemed to be devoted to an essential public and governmental use and purpose, and the property thereof and any such leasehold estate therein shall be exempt from all property taxation and special assessments of the State or any political subdivision thereof, imposed under chapter 4 of Title 54 of the Revised Statutes , so long as the agency or instrumentality of the eligible city complies with the requirements of section 2 of P.L.2009, c.6 (C.54:4-3.6g). L.2009, c.6, s.1.
NJ Rev Stat § 54:4-3.6g (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.6g - Payment of net rents, revenues to city, independent audits.

54:4-3.6g Payment of net rents, revenues to city, independent audits.  2. The agency or instrumentality of the eligible city shall pay over to the city all net rents and other revenues received by the agency or instrumentality from its ownership, operation, or leasing of the sports and entertainment project, after providing for payment of all costs, expenses, and other obligations payable by the agency or instrumentality from such rents or other revenues, including any amounts payable under any lease of the sports and entertainment project. Prior to the funds being paid over to the eligible city, the agency or instrumentality of the eligible city shall cause independent audits to be conducted of: 1) all funds received and all costs, expenses, and obligations incurred by the agency or instrumentality that were associated with the operation of the sports and entertainment project and that are part of the calculation of the amount being paid over to the city; and 2) the financial records of any primary lessee of the sports and entertainment project that pertain to the amounts payable to the agency or instrumentality under a lease agreement. A report of each audit shall be filed with the governing body of the eligible city and with the Director of the Division of Local Government Services in the Department of Community Affairs. An individual or firm shall not be employed or otherwise engaged by an agency or instrumentality of an eligible city to conduct said audits without the prior written approval of the Director of the Division of Local Government Services in the Department of Community Affairs. L.2009, c.6, s.2.
NJ Rev Stat § 54:4-3.6h (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.6h - Powers, rights, privileges exercised by city.

54:4-3.6h Powers, rights, privileges exercised by city.  3. So long as the eligible city, or agency or instrumentality of the eligible city, shall be the owner of the sports and entertainment project, the powers, rights, and privileges granted under law to the eligible city, or agency or instrumentality of the eligible city, for any of its purposes, may be exercised by it for the purposes of the sports and entertainment project. L.2009, c.6, s.3.
NJ Rev Stat § 54:4-3.6i (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.6i - Terms defined.

54:4-3.6i Terms defined.  4. As used in sections 1 through 3 of P.L.2009, c.6 (C.54:4-36.f through C.54:4-36.h), the following terms are defined as follows: "Sports and entertainment project" means a non-open air arena, stadium, pavilion, stands or playing fields, together with the buildings, structures, infrastructure, facilities, properties, and amenities related to or necessary for the operation, leasing, or use thereof; and "Eligibile city" means a city of the first class within the State. L.2009, c.6, s.4.
NJ Rev Stat § 54:4-3.7 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.7 - Charitable institution tax exemption

54:4-3.7. Charitable institution tax exemption  The funds of all charitable and benevolent institutions and associations collected and held exclusively for the sick and disabled members thereof, or for the surviving spouses of deceased members, or for the education, support or maintenance of the children of deceased members, and all endowments and funds held and administered exclusively for charitable, benevolent, religious or hospital purposes within this State shall be exempt from taxation under this chapter.  Amended by L. 1985, c. 515, s. 1.
NJ Rev Stat § 54:4-3.9 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.9 - Exemption of burial grounds and vaults

54:4-3.9. Exemption of burial grounds and vaults  Graveyards and burial grounds used or intended to be used for the interment of bodies of the dead or the ashes thereof not exceeding ten acres of ground, and cemeteries and buildings for cemetery use erected thereon, and all mausoleums, vaults, crypts or structures intended to hold or contain the bodies of the dead or the ashes thereof, and solely devoted to or held for that purpose shall be exempt from taxation under this chapter. Amended by L.1947, c. 235, p. 906, s. 1; L.1948, c. 290, p. 1202, s. 1.
NJ Rev Stat § 54:4-3.10 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.10 - Property of firefighters' association, exemption from taxation.

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 used for the purpose of the corporation shall be exempt from taxation under this chapter. No property shall lose its tax exemption or be denied an exemption under this section because of the use of the property for an income-producing activity that is not the organization's primary purpose provided all net proceeds from that activity are utilized in furtherance of the primary purpose of the organization or for other charitable purposes. Commencing with the effective date of P.L.2001, c.85, exempt firefighter's associations, firefighter's relief associations and volunteer fire companies shall be required to record the dates the property has been utilized for income-producing activities and to maintain such records during the calendar year in which the income-producing activity takes place and for the two calendar years thereafter.  Amended 2001, c.85; 2001, c.354.
NJ Rev Stat § 54:4-3.11 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.11 - Exemption of franchises; railroad and canal property

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 operating within this State, shall be exempt from taxation under this chapter. Amended by L.1964, c. 251, s. 1, effective Jan. 1, 1966.
NJ Rev Stat § 54:4-3.13 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.13 - Exemption of property of public fire patrol or salvage corps

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 saving life and property from destruction by fire, used exclusively for the purpose of such association or corporation shall be exempt from taxation under this chapter.
NJ Rev Stat § 54:4-3.15 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.15 - Exemption of property used by veterans who sustained a permanent disability.

54:4-3.15 Exemption of property used by veterans who sustained a permanent disability.  54:4-3.15. Any personal property or real estate not exceeding 250 acres in extent, owned and actually and exclusively used by any corporation organized under the laws of New Jersey to provide instruction in agricultural pursuits for soldiers and sailors of the United States who have sustained a permanent disability while in active service in time of war, provided all income derived from the property in excess of the expense of its maintenance and operation, shall be used exclusively for the benefit of soldiers and sailors with permanent disabilities, shall be exempt from taxation under this chapter. Amended 2017, c.131, s.213.
NJ Rev Stat § 54:4-3.18 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.18 - Exemption of turnpikes

54:4-3.18. Exemption of turnpikes  The turnpike road of any turnpike company used by the public without the payment of tolls shall be exempt from taxation under this chapter.
NJ Rev Stat § 54:4-3.19 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.19 - Exemption of metals in transit

54:4-3.19. Exemption of metals in transit  The metal contents of ores and unrefined metals owned by nonresidents of New Jersey and stopped in transit through the state for the purpose of refining shall be exempt from taxation under this chapter.
NJ Rev Stat § 54:4-3.20 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.20 - Exemption of personal property in storage

54:4-3.20. Exemption of personal property in storage  All personal property stored in a warehouse of any person, copartnership or corporation engaged in the business of storing goods for hire shall be exempt from taxation under this chapter.