reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54:4-3.116 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.116 - Certification; qualifications; contents; filing; effective date of exemption

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 was designed primarily as a solar energy system, in accordance with regulations prescribed by the commissioner. Said certificate shall contain information identifying the system and the cost thereof and shall be in such form and detail as the Director of the Division of Taxation shall prescribe and, further, said certificate shall be submitted to the applicant therefor, with a copy retained on file by the enforcing agency, and a copy thereof shall be sent to the assessor of the taxing district in which such facilities are located and have been installed; and the exemption from taxation for such equipment, facility or device shall become effective for the tax year following the year in which certification has been granted and thereafter during its use primarily for such purposes. L.1977, c. 256, s. 4. Amended by L.1983, c. 44, s. 4, eff. Jan. 28, 1983; per s.9 as amended by 1982, c.218 and 1983, c.44,s.7, section expired December 31, 1987.
NJ Rev Stat § 54:4-3.117 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.117 - Revocation; grounds

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 exemption has failed substantially to proceed with the construction, reconstruction, installation or acquisition of a solar energy system; c. The structure or equipment or both to which the certificate relates has ceased to be used for the primary purpose of providing solar energy and is being used for a different primary purpose; d. The claimant for tax exemption hereunder has so departed from the equipment, design and construction previously certified by the enforcing agency that, in the opinion of said enforcing agency, the solar energy system is not suitable and reasonably adequate for the purpose of providing solar energy. L.1977, c. 256, s. 5. Amended by L.1983, c. 44, s. 5, eff. Jan. 28, 1983; per s.9 as amended by 1982, c.218 and 1983, c.44,s.7, section expired December 31, 1987.
NJ Rev Stat § 54:4-3.118 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.118 - Review; action of enforcing agency; action of assessor or director of division of taxation

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 Director of the Division of Taxation may seek a review before the Director of the Division of Taxation pursuant to the Administrative Procedure Act, P.L.1968, c. 410 (C. 52:14B-1 et seq.). L.1977, c. 256, s. 6; per s.9 as amended by 1982, c.218 and 1983, c.44,s.7, section expired December 31, 1987.
NJ Rev Stat § 54:4-3.119 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.119 - Amount of exemption; determination

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 with the solar energy system included, minus the assessed valuation of the real property without the solar energy system. L.1977, c. 256, s. 7. Amended by L.1983, c. 44, s. 6, eff. Jan. 28, 1983; per s.9 as amended by 1982, c.218 and 1983, c.44,s.7, section expired December 31, 1987.
NJ Rev Stat § 54:4-3.120 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.120 - Rules and regulations

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 of any certificate to be issued and any other matter related to the exemption. The Administrator of the State Energy Office shall establish standards with respect to the technical sufficiency of solar energy systems for purposes of qualification for exemption. L.1977, c. 256, s. 8; per s.9 as amended by 1982, c.218 and 1983, c.44,s.7, section expired December 31, 1987.
NJ Rev Stat § 54:4-3.130 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.130 - Definitions

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 predetermined temperature rise, rate of rise of temperature, or increase in the level of combustion products. b. "Commissioner" means the Commissioner of the Department of Community Affairs. c. "Enforcing agency" means the enforcing agency in any municipality provided for under the "State Uniform Construction Code Act," P.L.1975, c. 217 (C. 52:27D-119 et seq.) and regulations promulgated thereunder. d. "Board of appeals" means the municipal or county board provided for under the "State Uniform Construction Code Act," P.L.1975, c. 217 (C. 52:27D-119 et seq.) and regulations promulgated thereunder. L.1983, c. 309, s. 1.
NJ Rev Stat § 54:4-3.131 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.131 - Certified automatic fire suppression system; tax exemption

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 system shall be exempt from taxation under chapter 4 of Title 54 of the Revised Statutes. L.1983, c. 309, s. 2.
NJ Rev Stat § 54:4-3.132 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.132 - Certification; application; inspection

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 Treasury. The form shall be made available to claimants by the enforcing agency. The enforcing agency may at any time inquire into the right of a claimant to the exemption and for that purpose may require the filing of a new application or the submission of any proof necessary to determine the right of the claimant to the continuation of the exemption. The enforcing agency shall have the right to make an inspection of the premises which are the subject of the claim for exemption under this act. L.1983, c. 309, s. 3.
NJ Rev Stat § 54:4-3.133 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.133 - Certificate; issuance; contents; commencement of exemption

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 as an automatic fire suppression system in accordance with regulations prescribed by the commissioner. The certificate shall contain information identifying the system and its cost and shall conform to any other requirements prescribed by the Director of the Division of Taxation. The certificate shall be submitted to the claimant; one copy of the certificate shall be retained on file by the enforcing agency and one copy shall be sent to the assessor of the taxing district in which the building equipped with the automatic fire suppression system is located. The exemption from taxation for the automatic fire suppression system shall commence in the tax year following the year in which certification has been granted. L.1983, c. 309, s. 4.
NJ Rev Stat § 54:4-3.134 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.134 - Revocation

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 tax exemption has failed substantially to proceed with the construction, reconstruction, installation or acquisition of an automatic fire suppression system; c. The mechanical system to which the certificate relates has ceased to be used for the primary purpose of providing automatic fire suppression and is being used for a different primary purpose; d. The claimant for tax exemption hereunder has so departed from the equipment, design and construction previously certified by the enforcing agency that, in the opinion of the enforcing agency, the automatic fire suppression system is not suitable and reasonably adequate for the purpose of providing automatic fire suppression. L.1983, c. 309, s. 5.
NJ Rev Stat § 54:4-3.135 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.135 - Appeals from action of enforcing agency, director of division of taxation or assessor

54:4-3.135. Appeals from action of enforcing agency, director of division of taxation or assessor  a. A person aggrieved by an action of the enforcing agency may seek review before the board of appeals. b. A person aggrieved by an action of the Director of the Division of Taxation may seek a review before the Director of the Division of Taxation pursuant to the "Administrative Procedure Act," P.L.1968, c. 410 (C. 52:14B-1 et seq.). c. A person aggrieved by an action of the assessor may appeal to the county board of taxation or the tax court, as appropriate. L.1983, c. 309, s. 6.
NJ Rev Stat § 54:4-3.136 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.136 - Amount of exemption from assessed valuation

54:4-3.136. Amount of exemption from assessed valuation  The owner of real property equipped with a certified automatic fire suppression 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 with the automatic fire suppression system included, minus the assessed valuation of the real property without the automatic fire suppression system. L.1983, c. 309, s. 7.
NJ Rev Stat § 54:4-3.137 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.137 - Rules and regulations

54:4-3.137. Rules and regulations  Subject to the "Administrative Procedure Act," P.L.1968, c. 410 (C. 52:14B-1 et seq.): a. The Director of the Division of Taxation shall adopt rules and regulations necessary for the proper certification of a tax exemption and the form of a certificate to be issued; b. The commissioner shall adopt rules and regulations establishing technical standards for automatic fire suppression systems necessary to qualify those systems for exemption from taxation pursuant to this act. L.1983, c. 309, s. 8.
NJ Rev Stat § 54:4-3.138 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.138 - Tax exemption

54:4-3.138. Tax exemption  A pet cemetery which is dedicated to pet cemetery purposes pursuant to the provisions of section 3 of this act and which is organized as a nonprofit corporation pursuant to Title 15A of the New Jersey Statutes is exempt from taxation as real property under chapter 4 of Title 54 of the Revised Statutes, for as long as the dedication remains in effect. This exemption shall apply to land, disposal sites, structures, facilities and buildings which are the subjects of the dedication and are used for pet cemetery purposes.  L. 1985, c. 401, s. 9.
NJ Rev Stat § 54:4-3.141 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.141 - Determination of need of rehabilitation; conversion or building of residential properties by municipal governing body

54:4-3.141. Determination of need of rehabilitation; conversion or building of residential properties by municipal governing body  The governing body of a qualified municipality may, by ordinance, determine that one or more areas within the municipality are in need of rehabilitation, and that one or more buildings or structures in any such area could be advantageously converted to qualified residential property or that vacant land in any such area could be advantageously used for the construction of qualified residential property. Any such determination shall be made in keeping with regulations which shall be promulgated by the Commissioner of Community Affairs pursuant to the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), which shall take into consideration the following: existence of blighted areas in the municipality; deterioration of housing stock; age of housing stock; supply of and demand for housing in the municipality; and arrearage in real property taxes due on residential properties.  L.1989, c.207, s.3.
NJ Rev Stat § 54:4-3.142 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.142 - Abatements of real property taxes for qualified residential property; application, approval, requirement

54:4-3.142. Abatements of real property taxes for qualified residential property; application, approval, requirement  The governing body of a qualified municipality which has complied with the provisions of section 3 of this act may, by ordinance, provide for abatements of real property taxes for qualified residential property. The governing body shall include the following items in its enabling ordinance and shall select among the following options where appropriate:  a. A property tax abatement term of five years; b. The application procedure for an abatement authorized under this act; c. The method of computing payments in lieu of real property taxes pursuant to subsection b. or subsection c. of section 7 of this act;  d. An approval method for abatement applications by the assessor or by ordinance on a per applicant basis; and e. A requirement that: (1) to be eligible for an abatement, a dwelling house, condominium unit or unit in a horizontal property regime shall be occupied by the owner thereof, and that a cooperative shall be occupied by residential shareholders therein; or (2) in a case in which paragraph (1) of this subsection is not satisfied, the annual payment in lieu of taxes on the unit or dwelling house shall be increased by 1% above the amount otherwise chargeable under section 7 of this act; and that, in the case of a cooperative, the annual payment in lieu of taxes shall be the amount chargeable under section 7 of this act plus an amount determined by multiplying 1% of the amount chargeable under section 7 of this act times the percentage of units not occupied by residential shareholders.  In the case of an abatement for the conversion of a building or structure to qualified residential property, the building or structure so converted may include, but need not be limited to, commercial or industrial buildings or structures, or underutilized school buildings.  L.1989, c.207, s.4.
NJ Rev Stat § 54:4-3.143 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.143 - Tax abatements for purchaser of residential property in urban redevelopment project

54:4-3.143. Tax abatements for purchaser of residential property in urban redevelopment project  When an urban redevelopment project, approved pursuant to section 19 of P.L.1961, c.40 (C.40:55C-58) includes the construction of qualified residential property, and the project is located in a qualified municipality which has adopted the provisions of this act, the urban renewal corporation or association carrying out the project may, upon completion of that qualified residential property, make application for tax abatements under this act on behalf of prospective purchasers of dwelling units whether the units be owner occupied or investor owned.  L.1989, c.207, s.5.
NJ Rev Stat § 54:4-3.144 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.144 - Application procedure for tax abatement

54:4-3.144. Application procedure for tax abatement  a. No abatement shall be granted pursuant to this act except upon written application filed with the assessor of the taxing district wherein the improvement or conversion alteration is made and approved by the assessor or by ordinance, as required by the enabling ordinance. Every application shall be on a form prescribed by the Director of the Division of Taxation, in the Department of the Treasury, and provided for the use of claimants by the governing body of the municipality constituting the taxing district, and shall be filed with the assessor within 30 days, including Saturdays and Sundays, following the completion of the improvement or conversion alteration or the effective date of this act, whichever is later. Every application for an abatement which is filed within the time specified may be approved and allowed by the assessor to the degree that the application is consistent with the provisions of the enabling ordinance, provided that the property for which the application is made constitutes qualified residential property pursuant to the provisions of this act. An abatement that is granted shall take effect upon the issuance of a certificate of occupancy to the owner and it shall be recorded and made a permanent part of the official tax records of the taxing district, which record shall contain a notice of the termination date of the abatement.  b. The added assessment provisions of section 3 of P.L.1941, c.397 (C.54:4-63.3) and the omitted assessment provisions of section 9 of P.L.1947, c.413 (C.54:4-63.20) and section 1 of P.L.1968, c.184 (C.54:4-63.33) shall not be applicable to any property for which the owner-occupant has been granted a tax abatement under this act.  L.1989, c.207, s.6.
NJ Rev Stat § 54:4-3.145 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.145 - Financial agreement; payments in lieu of taxes.

54:4-3.145 Financial agreement; payments in lieu of taxes.  7. a. Each approved abatement shall be evidenced by a financial agreement between the qualified municipality and the applicant. The agreement shall be prepared by the applicant and shall contain the representations that are required by the enabling ordinance. The agreement shall provide for the applicant to annually pay to the municipality an amount in lieu of real property taxes, to be computed according to either subsection b. or c. of this section, as provided for in the enabling ordinance.  b. Payments in lieu of taxes may be computed as two percent of the cost of the improvements or conversion alterations, as appropriate for five years following such completion and in the sixth and all subsequent tax years following completion, 100% of the equalized taxes otherwise due; or  c. Payments in lieu of taxes may be computed in the discretion of the qualified municipality as a portion of the real property taxes otherwise due, provided that in the sixth and all subsequent tax years following completion, payments in lieu of taxes shall equal 100% of the equalized taxes otherwise due.  d. For the purposes of this section, the amount of "taxes otherwise due" (not to be confused with "equalized taxes otherwise due") shall be determined by including the appropriate percentage of the assessed valuation of the abated structure, improvement or conversion alteration, as the case may be, on the assessment list of the municipality as taxable property, and levying taxes thereon in the same manner as other taxes are levied pursuant to chapter 4 of Title 54 of the Revised Statutes; provided, however, that no value for a property subject to the provisions of this act shall be included in the calculation of the "net valuation on which county taxes are apportioned" until the first tax year for which a municipal-wide revaluation is implemented.  L.1989, c.207, s.7; amended 1991, c.469, s.2; 2021, c.197, s.17.
NJ Rev Stat § 54:4-3.146 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.146 - Annual administration fee payable by owner to municipality

54:4-3.146. Annual administration fee payable by owner to municipality  In addition to the annual payment required pursuant to section 7 of this act, the enabling ordinance may require, as part of the financial agreement, that the owner pay an annual administration fee to the qualified municipality, which fee shall not exceed one percent of the payment provided for herein.  L.1989, c.207, s.8.
NJ Rev Stat § 54:4-3.147 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.147 - Payments to be made quarterly, failure to pay; penalty

54:4-3.147. Payments to be made quarterly, failure to pay; penalty  The payments required pursuant to sections 7 and 8 of this act shall be made in quarterly installments according to the same schedule as real property taxes are due and payable. Failure to make these payments shall result in the termination of the abatement. In addition to the remedy set forth herein, the requirements imposed pursuant to section 7 of this act shall be enforced in the same manner as is provided for real property taxes pursuant to Title 54 of the Revised Statutes.  L.1989, c.207, s.9.
NJ Rev Stat § 54:4-3.148 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.148 - Liability of owner for real property taxes on land

54:4-3.148. Liability of owner for real property taxes on land  In addition to the payments required in lieu of taxes pursuant to section 7 of this act, the owner of a parcel of qualified property granted an abatement pursuant to this act shall be liable for all real property taxes assessed and levied against the land on which the qualified residential property is situated.  L.1989, c.207, s.10.
NJ Rev Stat § 54:4-3.149 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.149 - No abatement granted for properties on which taxes are delinquent

54:4-3.149. No abatement granted for properties on which taxes are delinquent  No abatement shall be granted pursuant to this act with respect to any property for which property taxes are delinquent or remain unpaid, or for which penalties for nonpayment of taxes are due.  L.1989, c.207, s.11.
NJ Rev Stat § 54:4-3.150 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.150 - Short title

54:4-3.150. Short title  1. This act shall be known and may be cited as the "Environmental Opportunity Zone Act." L.1995,c.413,s.1.