reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54:4-3.151 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.151 - Findings, declarations relative to contaminated real property

54:4-3.151. Findings, declarations relative to contaminated real property  2. The Legislature finds that there are numerous properties that are underutilized or that have been abandoned and that are not being utilized for any commercial use because of contamination that exists at those properties; that abandoned contaminated properties harm society by causing a burden on municipal services while failing to contribute to the funding of those services; that a disproportionate percentage of these properties are located in older urban municipalities given the fact that these municipalities were once the center for industrial production; that the revitalization of these properties will not only bring tax ratables to the municipality and other local governments, but will result in job creation and foster urban redevelopment; that one of the central tenets of the State Development and Redevelopment Plan is to redevelop urban areas with existing utilities and infrastructure and that the use of these now abandoned or underutilized sites for commercial purposes will make a significant contribution toward implementing the plan; that the federal "Clean Air Act" encourages the reindustrialization of urban areas as this would provide jobs near where people live thus reducing harmful air pollutants emitted from automobiles needed to travel distances to places of employment; and that it is in the economic interest of the State and the municipalities in which abandoned or underutilized contaminated properties are located to encourage the remediation of these properties so that they can be reused or fully used for commercial, residential, or other productive purposes. L.1995,c.413,s.2; amended 1997, c.278, s.21.
NJ Rev Stat § 54:4-3.152 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.152 - Definitions

54:4-3.152. Definitions  3. As used in this act: "Assessor" means the municipal tax assessor appointed pursuant to the provisions of chapter 9 of Title 40A of the New Jersey Statutes; "Contamination" or "contaminant" means any discharged hazardous substance as defined pursuant to section 3 of P.L.1976, c.141 (C.58:10-23.11b), hazardous waste as defined pursuant to section 1 of P.L.1976, c.99 (C.13:1E-38), or pollutant as defined pursuant to section 3 of P.L.1977, c.74 (C.58:10A-3); "Environmental opportunity zone" means any qualified real property that has been designated by the governing body as an environmental opportunity zone pursuant to section 4 of P.L.1995, c.413 (C.54:4-3.153); "Limited restricted use remedial action" means any remedial action that requires the continued use of institutional controls but does not require the use of an engineering control; "Qualified real property" means any parcel of real property that is now vacant or underutilized, which is in need of a remediation due to a discharge or threatened discharge of a contaminant; "Remediation" means all necessary actions to investigate and clean up or respond to any known, suspected, or threatened discharge of contaminants, including, as necessary, the preliminary assessment, site investigation, remedial investigation, and remedial action; "Remediation cost" means cost associated with the implementation of a remediation, including all direct and indirect legal, administrative and capital costs, engineering costs, and annual operation, maintenance, and monitoring costs; "Unrestricted use remedial action" means any remedial action that does not require the continued use of engineering or institutional controls in order to meet the established health risk or environmental standards. L.1995,c.413,s.3; amended 1997, c.278, s.22.
NJ Rev Stat § 54:4-3.153 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.153 - Designation of environmental opportunity zones

54:4-3.153. Designation of environmental opportunity zones  4. The governing body of a municipality may, by ordinance, designate one or more qualified real properties in that municipality as an environmental opportunity zone. The ordinance adopted by the municipality shall list the qualified real properties designated as environmental opportunity zones. The designation of environmental opportunity zones shall be consistent with the permitted use of those properties pursuant to the "Municipal Land Use Law," P.L.1975, c.291 (C.40:55D-1 et seq.). L.1995,c.413,s.4.
NJ Rev Stat § 54:4-3.154 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.154 - Ordinance providing for tax exemptions

54:4-3.154. Ordinance providing for tax exemptions  5. The governing body of a municipality which has adopted an ordinance pursuant to section 4 of P.L.1995, c.413 (C.54:4-3.153), shall, by ordinance, provide for exemptions of real property taxes for environmental opportunity zones. The governing body shall include the following items in its enabling ordinance: a. A property tax exemption term of ten years except that a tax exemption may be extended up to fifteen years, at the municipality's option, if the qualified real property is to be remediated with a limited restricted use remedial action or an unrestricted use remedial action. The property tax exemption shall end if the difference between the real property taxes otherwise due and payments made in lieu of those taxes equals the total remediation cost for the qualified real property; b. The application procedure for an exemption authorized under P.L.1995, c.413 (C.54:4-3.150 et seq.); c. The method of computing payments in lieu of real property taxes pursuant to subsection b. of section 7 of P.L.1995, c.413 (C.54:4-3.156); d. An approval method for exemption applications by the assessor or by ordinance on a per application basis; and e. A requirement that the environmental opportunity zone will be remediated in compliance with the remediation regulations adopted by the Department of Environmental Protection pursuant to P.L.1993, c.139 (C.58:10B-1 et al.), that the owner of the property will enter into a memorandum of agreement or administrative consent order with the department to perform the remediation and will complete the remediation pursuant to the agreement or order, and that, once remediated, the environmental opportunity zone will be used for a commercial, industrial, residential, or other productive purpose during the time period for which the real property tax exemption is given. L.1995,c.413,s.5; amended 1997, c.278, s.23.
NJ Rev Stat § 54:4-3.155 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.155 - Required application for exemption

54:4-3.155. Required application for exemption  6. No exemption shall be granted pursuant to P.L.1995, c.413 (C.54:4-3.150 et seq.) except upon written application filed with the assessor of the taxing district wherein the environmental opportunity zone is located and is approved by the governing body by resolution or 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. Every application for an exemption may be approved and allowed by the governing body to the degree that the application is consistent with the provisions of the enabling ordinance. The exemption shall not be granted by the governing body until the owner of the property enters into a memorandum of agreement or administrative consent order with the Department of Environmental Protection for the remediation. An exemption that is granted shall take effect upon the approval by the governing body 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 exemption. The owner of the property shall deliver a copy of the approved exemption application to the Division of Local Government Services in the Department of Community Affairs. L.1995,c.413,s.6.
NJ Rev Stat § 54:4-3.157 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.157 - Payments in quarterly installments

54:4-3.157. Payments in quarterly installments  8. The payments required pursuant to section 7 of P.L.1995, c.413 (C.54:4-3.156) 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 exemption. In addition to the remedy set forth herein, the requirements imposed pursuant to section 7 of P.L.1995, c.413 (C.54:4-3.156) shall be enforced in the same manner as is provided for real property taxes pursuant to Title 54 of the Revised Statutes. L.1995,c.413,s.8.
NJ Rev Stat § 54:4-3.158 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.158 - Remedial action workplan.

54:4-3.158 Remedial action workplan.  9. a. The Department of Environmental Protection shall take final action on a technically complete remedial action workplan, submitted for a remediation in an environmental opportunity zone for which an exemption from real property taxes has been granted pursuant to section 5 of P.L.1995, c.413 (C.54:4-3.154), within 45 days of receipt of the submission in the case of soil remediations, and within 90 days of receipt of the submission in the case of remediations involving groundwater or surface water. b. Any owner or operator of an environmental opportunity zone for which an exemption from real property taxes has been granted pursuant to section 5 of P.L.1995, c.413 (C.54:4-3.154) shall be exempt from the requirement to establish a remediation funding source pursuant to section 25 of P.L.1993, c.139 (C.58:10B-3). c. Any owner or operator of property within an environmental opportunity zone who does not apply for an exemption from real property taxes and who undertakes a remediation of the property shall be exempt from the requirement to establish a remediation funding source pursuant to section 25 of P.L.1993, c.139 (C.58:10B-3).  L.1995, c.413, s.9; amended 2016, c.85.
NJ Rev Stat § 54:4-3.159 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.159 - Real property acquired by Meadowlands Conservation Trust exempt from taxation.

54:4-3.159 Real property acquired by Meadowlands Conservation Trust exempt from taxation.  15. Notwithstanding any law, rule, or regulation to the contrary, real property acquired by the Meadowlands Conservation Trust created pursuant to P.L.1999, c.31 (C.13:17-87 et al.) pursuant to purchase, conveyance, bequest, exchange, donation, acceptance, or otherwise shall become exempt from taxation and the payment of any in lieu of tax obligation as of the date of acquisition by the trust. If, at the time of acquisition by the trust, the prior owner has paid the taxes or any in lieu of tax obligation for the current tax year in full or for a period beyond the date of acquisition by the trust, the prior owner shall be entitled to a prorated refund from the taxing authority of the taxes or in lieu of tax obligations paid by the prior owner for the remaining portion of the tax year beyond the date of acquisition by the trust. If insufficient or no taxes, or insufficient or no in lieu of tax obligations, shall have been paid by the prior owner for the portion of the tax year prior to acquisition by the trust, the prior owner shall pay the amount due for that period to the appropriate taxing authority. L.1999,c.31,s.15.
NJ Rev Stat § 54:4-3.160 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.160 - Resolution to provide property tax exemption for medical practices in Health Enterprise Zones.

54:4-3.160 Resolution to provide property tax exemption for medical practices in Health Enterprise Zones.  4. A municipality that has within its boundaries a Health Enterprise Zone as described in section 1 of P.L.2004, c.139 (C.54A:3-7) may adopt a resolution that provides for an exemption from taxation as real property of that portion of a structure or building that is used to house a medical or dental primary care practice as defined in N.J.S.18A:71C-32 and that is located in that designated area. The exemption shall be in effect for tax years that are within the period of designation as a State designated underserved area and shall be contingent upon an annual application therefor filed by the property owner with, and approved by, the local tax assessor. L.2004,c.139,s.4.
NJ Rev Stat § 54:4-3.161 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.161 - Tenant rebate to medical dental practice, administration.

54:4-3.161 Tenant rebate to medical dental practice, administration.  5. a. Upon the granting of an exemption from taxation as real property pursuant to section 4 of P.L.2004, c.139 (C.54:4-3.160), an owner of the building or structure granted the exemption shall rebate to a tenant engaged in the medical or dental primary care practice an amount equal to the exemption, which may be a lump sum or rebated through discounted rental payments. b. The tenant engaged in the medical or dental primary care practice or the owner of the building or structure granted the exemption shall annually submit proof to the local tax assessor that the amount of the exemption was rebated to the eligible tenant. If proof satisfactory to the tax assessor is not provided in the manner that the tax assessor shall establish, the exemption shall not be allowed for the tax year and the owner of the property shall refund the amount of the exemption for that tax year to the municipal tax collector.  L.2004,c.139,s.5.
NJ Rev Stat § 54:4-4 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-4 - Certain municipal land extending into another county

54:4-4. Certain municipal land extending into another county  Where land belonging to one municipality and used for public purposes extends into an adjoining municipality, and, by reason of the forming of a new county or the annexation of territory from one county to another, a portion thereof is thereby located in a different county from that in which the municipality owning it is located, the land and all improvements thereon shall be exempt from taxation, but the area of the land extending into the adjoining municipality in another county shall not exceed five acres.
NJ Rev Stat § 54:4-4.4 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-4.4 - Initial, further statements

54:4-4.4. Initial, further statements  Every municipal tax assessor shall, on or before October 1, 1951, obtain from each owner of real property in his taxing district, for which a tax exemption is claimed, an initial statement under oath in such form as shall be prescribed by the Director of the Division of Taxation, showing the right to the exemption claimed. Thereafter, and on or before November 1 of each year, said assessor shall obtain an initial statement, if one has not theretofore been filed. When an initial statement has theretofore been filed, then not later than November 1, 1954, and thereafter not later than November 1 of every third succeeding year, said assessor shall obtain a further statement under oath from each owner of real property for which tax exemption is claimed, provided, however, that nothing herein contained shall require a further statement to be filed in the same year in which an initial statement shall have been filed, but that the further statement shall thereafter be filed at the time and in the years hereinabove required for the filing of further statements. Each assessor may at any time inquire into the right of a claimant to the continuance of an exemption hereunder and for that purpose he may require the filing of a further statement or the submission of such proof as he shall deem necessary to determine the right of the claimant to continuance of the exemption. Such further statement shall be in such form as shall be prescribed by the director and shall set forth  (a) Whether there has been any change of use of any of such property initially determined as being entitled to exemption during any three-year period as aforesaid which would defeat the right of exemption therein, and  (b) Whether any new or additional property has been acquired for which a tax exemption is claimed and showing initially as to such new or additional property, the right to the exemption claimed.  The municipal tax assessor shall obtain the aforesaid statements in duplicate from the property owner, and the assessor shall file the duplicate copy thereof with the county board of taxation with his list of property exempt from taxation, on or before January 10 following.  The provisions of this section shall not apply to any claim for tax exemption under Article VIII, Section I, paragraph 3, of the Constitution, or under any law enacted pursuant thereto, for the benefit of veterans, disabled veterans and the surviving spouses of those citizens and residents of this State who have met or may hereafter meet their deaths while on active duty in time of war in any branch of the Armed Forces of the United States.  L. 1951, c. 135, p. 570, s. 1. Amended by L. 1954, c. 102, p. 573, s. 1; L. 1985, c. 515, s. 5.
NJ Rev Stat § 54:4-5a (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-5a - Remission of county taxes

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, agency or instrumentality of the county government, which occupies more than 200 acres, and which constitutes at least 5% of the total land area of the taxing district, shall have remitted or rebated by the county treasurer a sum equal to a percentage of the county tax rate applied to the entire amount of ratables remaining subject to taxation, according to the following schedule:  1982 45% 1983 40% 1984 30% 1985 15% 1986 15% 1987 and thereafter 0% L.1982, c. 36, s. 1.
NJ Rev Stat § 54:4-5b (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-5b - County institution; defined

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. 121, s. 1.
NJ Rev Stat § 54:4-6 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-6 - County tax rebate

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 be returned or credited to each taxpayer. Where a remission or rebate provided for in section 54:4-5 of this title is for more than one year, the county board of taxation shall phase in and distribute the remission or rebate in the annual amounts and over the same number of years for which the remission or rebate is awarded. A municipality to which a remission or rebate is to be paid shall not receive any remission or rebate in any year during the phase in period greater than the amount to which it was entitled in the corresponding year of its eligibility for the remission or rebate.  Amended by L. 1985, c. 229, s. 1, eff. July 11, 1985.
NJ Rev Stat § 54:4-6.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-6.1 - Credit to municipality where federal agency or corporation paid portion only of taxes for municipal purposes

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 tax levied and assessed against it for municipal purposes, and the municipality wherein such property is located shall have paid in full its tax for State and county purposes for any or all of said years, the board of chosen freeholders is authorized and empowered by resolution to direct the county treasurer to allow to any such municipality, on application therefor, a credit or credits not to exceed fifty thousand dollars ($50,000.00) on account of future county taxes due from such municipality. Whenever the board of chosen freeholders of any county shall direct the county treasurer to make and allow such credit or credits as in this act directed, the county treasurer is hereby authorized and empowered to make application to the State Treasurer for an allowance on the part of the State for all sums as aforesaid paid to the State on account of State taxes, and the State Treasurer shall allow to the county either a credit or credits or shall pay the amount aforesaid to such county on account of taxes heretofore paid as in this act authorized; provided, however, that the State Treasurer shall not be obligated in any case to pay or allow credit for any sum in excess of twenty-one thousand dollars ($21,000.00). L.1940, c. 170, p. 528, s. 1.
NJ Rev Stat § 54:4-6.2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-6.2 - Short title

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.
NJ Rev Stat § 54:4-6.4 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-6.4 - Property tax rebate to tenants by owner of qualified real rental property

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. 63, s. 3, eff. Aug. 17, 1976. Amended by L.1977, c. 81, s. 2, eff. May 3, 1977.