reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54:4-1.16 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-1.16 - Schedule for reducing assessment

54:4-1.16. Schedule for reducing assessment  6. If a determination shall be made, either by an assessor or in a judicial proceeding, that a taxpayer is entitled to a reduction in assessment on the grounds that a municipality, on the date of this enactment, was taxing as real property items of machinery, apparatus, and equipment excluded from taxation by this enactment, the municipality shall be entitled to assess that property as personal property and to tax that property in decreasing amounts over a period of five years, at the municipality's general tax rate, in accordance with all laws and procedures established for taxing real property, and in accordance with the following schedule:  First year of reduction: 20% of the total reduction that the taxpayer would otherwise be entitled to;  Second year of reduction: 40% of the total reduction that the taxpayer would otherwise be entitled to;  Third year of reduction: 60% of the total reduction that the taxpayer would otherwise be entitled to;  Fourth year of reduction: 80% of the total reduction that the taxpayer would otherwise be entitled to;  Fifth year of reduction and all years thereafter: 100% of the total reduction;  Provided, however, that the taxpayer may challenge an assessor's determination under this section in a judicial proceeding, and that in such a proceeding the municipality shall bear the burden of proving by a preponderance of the evidence (a) that the item or items had previously been assessed and (b) the assessed value of the item or items.  L.1992,c.24,s.6.
NJ Rev Stat § 54:4-1.17 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-1.17 - Construction of 1997 utility tax act.

54:4-1.17 Construction of 1997 utility tax act.  70. a. Nothing in this act shall be construed to limit municipal taxation of real estate pursuant to R.S.54:4-1 of current or former remitters of the transitional energy facility assessment, or of a corporate or non-corporate legal successor or assignee of a current or former remitter of the transitional energy facility assessment whether through any reorganization, sale, bankruptcy, consolidation, merger or other transaction or occurrence of any kind without limitation. As used in this section, "real estate" means lands and buildings, but shall not include items of the type as set forth in the list of scheduled property for gas systems and electric light, heat and power systems in section 10 of P.L.1940, c.5 (C.54:30A-58) prior to January 1, 1998. As provided in that list, railways, tracks, ties, lines, wires, cables, poles, pipes, conduits, bridges, viaducts, dams and reservoirs (except that the lands upon which dams and reservoirs are situated shall be included as real estate), machinery, apparatus or equipment, notwithstanding any attachment thereof to lands or buildings owned by current or former remitters of the transitional energy facility assessment, or of a corporate or non-corporate legal successor or assignee of a current or former remitter of the transitional energy facility assessment whether through any reorganization, sale, bankruptcy, consolidation, merger or other transaction or occurrence of any kind without limitation, are not real estate. b. No municipality, regional or county governmental agency shall directly or indirectly tax as real property, or include within the assessment of real property, the public utility owned electrical interconnect, water lines or gas lines, or any value thereof, which were set forth in the list of scheduled property for gas systems and electric light, heat and power systems in section 10 of P.L.1940, c.5 (C.54:30A-58), prior to enactment of this act whether or not on the real estate of current or former remitters of the transitional energy facility assessment. L.1997,c.162,s.70.
NJ Rev Stat § 54:4-1.18 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-1.18 - Definitions relative to taxation of recreational vehicles.

54:4-1.18 Definitions relative to taxation of recreational vehicles.  1. As used in this act: "Campsite" means any parcel of land, or contiguous parcels of land under common ownership, designed and used for the purpose of camping and associated recreational uses. "Nonpermanent foundation" means any foundation consisting of nonmortared blocks, wheels, a concrete slab, runners, or any combination thereof, or any other system for the installation and anchorage of a recreational vehicle on other than a permanent foundation. "Recreational vehicle" means a unit which: a. Consists of one or more transportable sections which are substantially constructed off-site and, if the unit consists of more than one section, is joined together on-site; b. Is built on a permanent chassis; c. Is designed to be used, when connected to utilities, as a temporary dwelling on a nonpermanent foundation and is not, in fact, used as a dwelling unit on a permanent basis; and  d. Is not a "manufactured home" as defined in section 3 of P.L.1983, c.400 (C.54:4-1.4). L.1999,c.284,s.1.
NJ Rev Stat § 54:4-1.19 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-1.19 - Exemption from taxation as real property for certain recreational vehicles.

54:4-1.19 Exemption from taxation as real property for certain recreational vehicles.  2. A recreational vehicle which is installed in a campsite shall not be subject to taxation as real property. L.1999,c.284,s.2.
NJ Rev Stat § 54:4-1.20 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-1.20 - Outdoor advertising sign, structure deemed real property.

54:4-1.20 Outdoor advertising sign, structure deemed real property.  14. For the purposes of chapter 4 of Title 54 of the Revised Statutes and notwithstanding the provisions of R.S.54:4-1, an outdoor advertising sign required to be permitted pursuant to the "Roadside Sign Control and Outdoor Advertising Act," P.L.1991, c.413 (C.27:5-5 et seq.), the sign's supporting structure having the primary purpose of supporting the outdoor advertising sign, its other constituent parts, and the foundation if any to which the supporting structure is attached, are deemed to be real property. L.2004,c.42,s.14.
NJ Rev Stat § 54:4-2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-2 - Taxation of property of corporations

54:4-2. Taxation of property of corporations  Except as otherwise provided as to particular corporations, all property, real and personal, of a corporation shall be taxed the same as the real and personal property of an individual.
NJ Rev Stat § 54:4-2.2a (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-2.2a - State property defined

54:4-2.2a. State property defined  As used in this act: "State property" means land and improvements owned by the State and includes but shall not be limited to State offices, hospitals, institutions, schools, colleges, universities, garages, inspection stations, warehouses, barracks and armories together with abutting vacant land held for future development for the same purposes. State property shall not include that used or held for future use for highway, bridge or tunnel purposes or property which is qualified under State law for any other State payment in lieu of taxes. L.1977, c. 272, s. 1.
NJ Rev Stat § 54:4-2.2b (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-2.2b - State property; assessment and subjection to in lieu tax payment

54:4-2.2b. State property; assessment and subjection to in lieu tax payment  Notwithstanding the provisions of any other law and to compensate municipalities for the impact upon local government costs of local services to State property, such property shall be assessed and subject to an in lieu tax payment provided in this act. L.1977, c. 272, s. 2.
NJ Rev Stat § 54:4-2.2c (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-2.2c - Statements of taxable value

54:4-2.2c. Statements of taxable value  Commencing with the tax year 1977, each assessor annually on or before September 15 shall prepare and send to the Director of the Division of Taxation on a form prescribed by him statements of the taxable value assessments as if the same were not exempt from taxation on each parcel of State-owned real property, as described in section 1 of this act. L.1977, c. 272, s. 3.
NJ Rev Stat § 54:4-2.2d (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-2.2d - Review and revision of list and assessment by director; notice; finality of determination by director

54:4-2.2d. Review and revision of list and assessment by director; notice; finality of determination by director  Upon the receipt of the assessments of State property, the director shall review and revise the list and the assessment of any parcel of State property, and annually on or before November 15 the director shall notify the county board of taxation and the taxing district affected by any such change, addition or revision. The determination by the director shall be final and there shall be no appeal taken with respect thereto, except to correct typographical and mathematical errors. L.1977, c. 272, s. 4.
NJ Rev Stat § 54:4-2.2e (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-2.2e - State's liability for in lieu tax payments; computation; limitations

54:4-2.2e. State's liability for in lieu tax payments; computation; limitations  After completion of the review of the assessments of State property, the director shall compute the State's liability for in lieu tax payments in each municipality affected. The in lieu payment shall be calculated by applying the effective local purpose tax rate of the municipality for the tax year 1977 and thereafter to the aggregate amount of State property, as defined in section 1, in the municipality and the sum of such calculations shall constitute the State's liability; provided, however, the State shall have no liability to any one municipality when the sum of its liability is less than $1,000.00, and no municipality shall receive an in lieu payment from the State greater than an amount equal to 35% of the local purpose tax levy, which for the purposes of this act shall include revenues which are used for municipal purposes and derived from tax abated properties, for the year for which the calculations are made; provided, however, that in any calendar year no municipality which receives or is entitled to receive any extraordinary payment for municipal services and in lieu of taxes under P.L.1977, c. 137 shall receive less under this act than the amount that it received under said P.L.1977, c. 137. L.1977, c. 272, s. 5. Amended by L.1979, c. 26, s. 1, eff. Feb. 22, 1979; L.1983, c. 256, s. 1, eff. July 7, 1983.
NJ Rev Stat § 54:4-2.2e1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-2.2e1 - Adjustments to in lieu of tax payment

54:4-2.2e1. Adjustments to in lieu of tax payment  Notwithstanding the provisions of section 5 of P.L.1977, c.272 (C.54:4-2.2e), if the State has provided, or by July 5 of the year immediately succeeding the year of the director's computation pursuant to that section is scheduled to provide, an advance payment or payments to a municipality subject to article IV of the "Local Government Supervision Act (1947)," P.L.1947, c.151 (C.52:27BB-54 et seq.) for the State's liability for in lieu of tax payment on behalf of any new State facility, including the land on which the facility is located, to be constructed in the municipality; then, commencing with the computations and certifications for the first year for which the State is liable to the municipality for said payments, the Director of the Division of Taxation shall exclude from the amount certified in lieu of tax payment required each year by P.L.1977, c.272, an amount equal to that which the State would otherwise be obligated to pay the municipality pursuant to P.L.1977, c.272 for that facility including the land on which the facility is located until the total amount withheld from in lieu of tax payments to the municipality equals the amount of the advance payment or payments made to the municipality.  The Director of the Division of Local Government Services shall each year on or before November 1 provide the Director of the Division of Taxation with a certification of the amounts and dates of said advance payments or payments which have been provided or are scheduled to be provided by July 5 of the immediately succeeding year. These certifications for a municipality shall no longer be provided when the Director of the Division of Taxation notifies the Director of the Division of Local Government Services that the amount which has been excluded for a municipality equals what the State was otherwise obligated to pay the municipality pursuant to this section.  L.1981,c.211,s.22; amended 1990,c.16,s.1.
NJ Rev Stat § 54:4-2.2f (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-2.2f - Certification of amount of liability

54:4-2.2f. Certification of amount of liability  Upon completion of the review of assessments of State property and the calculation of the State's liability for in lieu tax payments, the director shall certify to the State Treasurer, on or before December 1, 1977, and on or before December 1 annually thereafter, the total amount necessary therefor. L.1977, c. 272, s. 6.
NJ Rev Stat § 54:4-2.2g (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-2.2g - Annual appropriation; inclusion in budget

54:4-2.2g. Annual appropriation; inclusion in budget  In lieu payments for local services to State property shall be appropriated for the tax year 1978 and annually thereafter and the State Treasurer shall include in his budget request for State aid to municipalities the funds necessary therefor which shall be appropriated by the Legislature. L.1977, c. 272, s. 7.
NJ Rev Stat § 54:4-2.2h (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-2.2h - Anticipation by municipalities in preparation of annual budget

54:4-2.2h. Anticipation by municipalities in preparation of annual budget  Any municipality in which State property is situated and which shall qualify under the provisions of this act may anticipate its in lieu tax payment by the State as revenue in preparing its annual budget. L.1977, c. 272, s. 8.
NJ Rev Stat § 54:4-2.2i (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-2.2i - Payment; dates

54:4-2.2i. Payment; dates  In lieu tax payments for local services to State property shall be made in two equal annual installments on July 5 and November 1.  L.1977,c.272,s.9; amended 1990,c.16,s.2.
NJ Rev Stat § 54:4-2.2j (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-2.2j - Appropriation lower than amount necessary for full funding; apportionment of payments

54:4-2.2j. Appropriation lower than amount necessary for full funding; apportionment of payments  In the event that an appropriation made for any year is less than the amount required for full payment in lieu of taxes to each municipality, the amount otherwise payable to each municipality shall be reduced in the same proportion as the appropriation made is to the amount required for full funding. L.1977, c. 272, s. 10.
NJ Rev Stat § 54:4-2.2k (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-2.2k - Rules and regulations; access to facts and information

54:4-2.2k. Rules and regulations; access to facts and information  The director is authorized to make such rules and regulations and to require such facts and information from local assessors, county boards of taxation and agencies of the State Government as he may deem necessary to carry out the provisions of this act. L.1977, c. 272, s. 11.
NJ Rev Stat § 54:4-2.3 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-2.3 - Exempt property leased to person whose property is not exempt

54:4-2.3. Exempt property leased to person whose property is not exempt  When real estate exempt from taxation is leased to another whose property is not exempt, and the leasing of which does not make the real estate taxable, the leasehold estate and the appurtenances shall be listed as the property of the lessee thereof, or his assignee, and assessed as real estate. L.1949, c. 177, p. 566, s. 1.
NJ Rev Stat § 54:4-2.4 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-2.4 - Leasehold less than calendar year; proportionate assessment

54:4-2.4. Leasehold less than calendar year; proportionate assessment  Where the whole or any part of the term of such leasehold estate in any calendar year is less than the whole of such calendar year, the assessment for such year shall be that proportion of the amount of the assessment for the full year which the number of days said leasehold estate exists in said calendar year bears to three hundred sixty-five. L.1949, c. 177, p. 566, s. 2.
NJ Rev Stat § 54:4-2.5 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-2.5 - Added Assessment Lists

54:4-2.5. Added Assessment Lists  Assessments on such leasehold estates commencing between January first and October first of any year shall be entered in the Added Assessment List, 19, for such year, and assessments on such leasehold estates commencing between October first and January first of any year shall be entered in the Added Assessment List, 19, for the subsequent year; and taxes thereon, whether said leasehold estate consists of improved or unimproved real estate, shall be billed and shall be payable as are taxes on real estate, assessment of which is entered in said Added Assessment List, 19. L.1949, c. 177, p. 567, s. 3.
NJ Rev Stat § 54:4-2.6 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-2.6 - Collection of taxes on leasehold estate

54:4-2.6. Collection of taxes on leasehold estate  Taxes on such leasehold estate shall be collected, accounted for, and the amount thereof to be paid to the county shall be determined and paid, as are taxes on real estate entered in the Added Assessment List, 19. L.1949, c. 177, p. 567, s. 4.
NJ Rev Stat § 54:4-2.7 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-2.7 - Appeal

54:4-2.7. Appeal  Lessees of such leasehold estates shall have the same right of appeal and shall be subject to the same limitations thereon as owners of real estate; and said appeals shall be governed by the laws concerning appeals from other real property, assessment of which is entered in said Added Assessment List, 19. L.1949, c. 177, p. 567, s. 5.
NJ Rev Stat § 54:4-2.8 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-2.8 - Lien upon leasehold estate

54:4-2.8. Lien upon leasehold estate  Such taxes shall, until paid, be a lien upon said leasehold estate and the lessee, or his assignee, shall be personally liable therefor. L.1949, c. 177, p. 567, s. 6.
NJ Rev Stat § 54:4-2.9 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-2.9 - Proportionate cancellation on termination of leasehold estate

54:4-2.9. Proportionate cancellation on termination of leasehold estate  Any lessee or his assignee whose estate is terminated prior to the term granted by the lessor, upon presentation to the governing body of the municipality of proof of the cancellation by said lessor of said lease and of the surrender of his possession thereunder, shall be entitled to a proportionate cancellation of the assessment and to the refund of taxes paid on the portion of the assessment so canceled. L.1949, c. 177, p. 567, s. 7.
NJ Rev Stat § 54:4-2.10 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-2.10 - Anticipation of taxes to be collected from leasehold estates

54:4-2.10. Anticipation of taxes to be collected from leasehold estates  Any municipality may anticipate as revenue for budget purposes the taxes to be collected from such leasehold estates which are or may be in existence on January first of any year and which, according to the terms of the letting, will continue to exist for the whole or part of such year. L.1949, c. 177, p. 568, s. 8.
NJ Rev Stat § 54:4-2.11 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-2.11 - Leasehold estates existing October 1, 1949

54:4-2.11. Leasehold estates existing October 1, 1949  All such leasehold estates existing on October first, one thousand nine hundred and forty-nine, shall be assessed and taxed as if said leasehold estates commenced October first, one thousand nine hundred and forty-nine. L.1949, c. 177, p. 568, s. 9.
NJ Rev Stat § 54:4-2.12 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-2.12 - Application of act, exemptions.

54:4-2.12 Application of act, exemptions.  10. P.L.1949, c.177 (C.54:4-2.3 et seq.) shall not affect or apply to: (1) property leased to or by any interstate agency existing under any interstate compact between the State of New Jersey and any other State or Commonwealth; or (2) the leasehold estates and the appurtenances or tenancies of any person heretofore or hereafter renting or leasing real property owned by any county or municipality, or agency or authority thereof, whether acquired by said county, municipality, agency, or authority for public use pursuant to law, including use as a stadium or arena, or in any other manner or for any other lawful purpose whatsoever; or (3) leasehold estates or tenancies of any person renting or leasing for residential use any house or apartment constructed or renovated under the "Local Housing Authorities Law" (P.L.1938, c.19, as amended), "Housing Co-operation Law" (P.L.1938, c.20), "Redevelopment Companies Law" (P.L.1944, c.169), "Urban Redevelopment Law" (P.L.1946, c.52), "Public Housing Law" (P.L.1933, c.78), or any law of this State or of the United States granting, requiring, or authorizing tax assistance or total or partial tax exemption to real estate or improvements thereon used in connection with any public housing project or any veterans' housing project. L.1949, c.177, s.10; amended 2016, c.65, s.1.
NJ Rev Stat § 54:4-2.13 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-2.13 - Effective date

54:4-2.13. Effective date  This act shall take effect October first, one thousand nine hundred and forty-nine. L.1949, c. 177, p. 568, s. 11.
NJ Rev Stat § 54:4-2.25 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-2.25 - Standard of value for assessment of real property; taxable value

54:4-2.25. Standard of value for assessment of real property; taxable value  All real property subject to assessment and taxation for local use shall be assessed according to the same standard of value, which shall be the true value of such real property and the assessment shall be expressed in terms of the taxable value of such property, which taxable value shall be that percentage of true value as shall be established by each county board of taxation as the level of taxable value to be applied uniformly throughout the county. L.1960, c. 51, s. 1.
NJ Rev Stat § 54:4-2.26 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-2.26 - Percentage level of taxable value; limits

54:4-2.26. Percentage level of taxable value; limits  Every percentage level of taxable value of real property established by a county board of taxation shall be expressed as a multiple of 10%, and no level so established shall be lower than 20% or higher than 100% of the standard of value. L.1960, c. 51, s. 2.