reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54:4-3.21 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.21 - Exemption of motor vehicles

54:4-3.21. Exemption of motor vehicles  All motor vehicles registered by the motor vehicle department of the state of New Jersey and upon which registration fees have been paid, in accordance with the provisions of Title 39, Motor Vehicles and Traffic Regulation, shall be exempt from taxation under this chapter. Nothing in this chapter contained shall be construed to interfere in any way with the provisions of chapter 4 (s. 48:4-1 et seq.) or article 3 of chapter 16 (s. 48:16-23 et seq.) of the title Public Utilities, or in any way be construed to relieve any autobus from the payment of any license fee, franchise tax or other imposition in the nature thereof whether such fee, tax or imposition be paid to the state or to any municipality thereof.
NJ Rev Stat § 54:4-3.24 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.24 - Exemption of property of certain young people's associations; limitation

54:4-3.24. Exemption of property of certain young people's associations; limitation  All real and personal property used for the purposes and in the work of 1 or more of the associations known as Young Men's Christian Associations, Young Women's Christian Associations, Young Men's and Young Women's Christian Associations, Young Men's Hebrew Associations, Young Women's Hebrew Associations or Young Men's and Young Women's Hebrew Associations or of the Boy Scouts of America or Girl Scouts of the United States of America in this State, whether incorporated or unincorporated, shall be exempt from taxation under this chapter if the legal or equitable ownership of such property is in 1 or more of said associations using said property and the land so exempt does not exceed 5 acres in extent or, in the case of improved land, the acreage limitation under section 54:4-3.6 of this Title. Any real property upon which construction of a building or other improvement has been begun for the purpose of putting the same to use for the work of such association shall be within the said exemption. The foregoing exemption shall not apply to any property or part thereof used for the purposes of pecuniary profit. Amended by L.1953, c. 65, p. 977, s. 1; L.1954, c. 122, p. 598, s. 1; L.1959, c. 3, p. 40, s. 1.
NJ Rev Stat § 54:4-3.25 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.25 - Exemption of property of veterans' associations; limitation

54:4-3.25. Exemption of property of veterans' associations; limitation  54:4-3.25. All real and personal property used in the work, for the support and for the purposes of one or more bona fide national war veterans' organizations or posts, or bona fide affiliated associations, whether incorporated or unincorporated, existing and established on June eighteenth, one thousand nine hundred and thirty-six, shall be exempt from taxation under this chapter if the legal or beneficial ownership of such property is in one or more of said organizations, or posts, or affiliated associations. 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 1996, c.82, s.2.
NJ Rev Stat § 54:4-3.26 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.26 - Exemption of certain property of fraternal organizations

54:4-3.26. Exemption of certain property of fraternal organizations  All real and personal property used in the work and for the purposes of one or more fraternal organizations or lodges, or any association or society organized on the lodge plan, or affiliated associations, whether incorporated or unincorporated, shall be exempt from taxation under this chapter, if the legal or beneficial ownership of such property is in one or more of said organizations, lodges, associations or societies, and no part of such property is used for pecuniary profit, provided that each such organization, lodge, association or society is also organized and operated in substantial part for charitable or educational purposes and demonstrates these aims in its programs and activities. Amended by L.1971, c. 320, s. 1, eff. Oct. 21, 1971.
NJ Rev Stat § 54:4-3.26a (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.26a - Exemption of property of fraternal organizations; date of application

54:4-3.26a. Exemption of property of fraternal organizations; date of application  The exemption provided in the act to which this act is a supplement shall apply to the tax year 1972 and thereafter. L.1971, c. 339, s. 1, eff. Dec. 13, 1971.
NJ Rev Stat § 54:4-3.27 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.27 - Exemption of property of certain volunteer aid and relief associations or organizations

54:4-3.27. Exemption of property of certain volunteer aid and relief associations or organizations  All real and personal property used in the work and for the purposes of any association or organization, whether incorporated or unincorporated, organized for the purpose of furnishing volunteer aid to the sick and wounded of armies in time of war or for the purpose of continuing and carrying on a national and international system of relief in peacetime to mitigate the sufferings caused by pestilence, famine, fire, floods, or other great national calamities, or for both of said purposes, shall be exempt from taxation under this chapter, if the legal or beneficial ownership of such property is in such association or organization, and no part of such property is used for pecuniary profit. L.1942, c. 10, p. 27, s. 1.
NJ Rev Stat § 54:4-3.28 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.28 - Growing crops, trees, shrubs and vines not taxable before severance

54:4-3.28. Growing crops, trees, shrubs and vines not taxable before severance  No commercially planted and growing crops, trees, shrubs or vines while in the ground shall be listed for taxation in this State as personal property or be taxed, and each assessment of real property shall be made at true value of said real property without regard to any enhancement in value of such real property because of any commercially planted and growing crops, trees, shrubs or vines while in the ground; provided, however, nothing herein contained shall prohibit the listing for taxation and the taxation of commercially planted and growing crops, trees, shrubs and vines, after severance from the ground. L.1943, c. 63, p. 260, s. 1.
NJ Rev Stat § 54:4-3.29 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.29 - Veterans' loans, exemption from taxation

54:4-3.29. Veterans' loans, exemption from taxation  All veterans' loans under the provisions of the Veterans' Business Loan Act (1944), or under the provisions of Title III of the Servicemen's Readjustment Act of 1944 (Public Law 346, 78th Congress, Chapter 268-2nd Session), as amended and supplemented from time to time, while held by a savings bank of this State, shall be exempt from taxation under this chapter. L.1945, c. 80, p. 414, s. 1.
NJ Rev Stat § 54:4-3.30a (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.30a - Exemption from taxation for certain tenants.

54:4-3.30a Exemption from taxation for certain tenants.  2. For the purposes of P.L.1948, c.259, (C.54:4-3.30 et seq.) a tenant shareholder in a cooperative or mutual housing corporation shall be entitled to an exemption from taxation under that act only to the extent of his proportionate share of the taxes assessed against the real property of the corporation or any other entity holding title to that real property. The Director of the Division of Taxation in the Department of the Treasury shall promulgate regulations, in accordance with the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.) to: require that the application for the exemption shall include the name and address of the location of the property and the amount of real property taxes attributed to the cooperative unit or mutual housing residential unit; and ensure that the disabled veteran or surviving spouse, as the case may be, is the sole beneficiary of the disabled veterans' property tax exemption provided by P.L.1948, c.259 (C.54:4-3.30 et seq.). L.2021, c.175, s.2.
NJ Rev Stat § 54:4-3.31 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.31 - Filing of claim.

54:4-3.31 Filing of claim.  2. All exemptions from taxation under P.L.1948, c.259 (C.54:4-3.30 et seq.) shall be allowed by the assessor upon the filing with him of a claim in writing under oath, made by or on behalf of the person claiming the same, showing the right to the exemption, briefly describing the property for which exemption is claimed and having annexed thereto a certificate of the claimant's honorable discharge or release under honorable circumstances, from active service in any branch of the Armed Forces of the United States and a certificate from the United States Department of Veterans' Affairs or its successor, certifying to a service-connected disability of such claimant of the character described in section 1 of P.L.1948, c.259 (C.54:4-3.30). In the case of a claim by a surviving spouse of such veteran, the claimant shall establish in writing under oath that the claimant is the owner of the legal title to the premises on which exemption is claimed; that the claimant occupies the dwelling house on said premises as the claimant's legal residence in this State; that the veteran shall have been declared, either during the veteran's lifetime or after the veteran's death, by the United States Department of Veterans' Affairs to have or to have had a service-connected disability of a character described in this act, or, in the case of a claim for an exemption under subsection c. of section 1 of P.L.1948, c.259 (C.54:4-3.30), that the veteran shall have been declared to have died in active service; that the veteran was entitled to an exemption provided for in this act, except for an exemption under paragraph (2) of subsection b. and subsection c. of section 1 hereof, at the time of death; and that the claimant is a resident of this State and has not remarried. Such exemptions shall be allowed and prorated by the assessor for the remainder of any taxable year from the date the claimant shall have acquired title to the real property intended to be exempt by this act. Where a portion of a multiple-family building or structure occupied by the claimant is the subject of such exemption, the assessor shall aggregate the assessment on the lot or curtilage and building or structure and allow an exemption of that percentage of the aggregate assessment as the value of the portion of the building or structure occupied by the claimant bears to the value of the entire building or structure. L.1948, c.259, s.2; amended 1949, c.172, s.2; 1954, c.148, s.2; 1977, c.107, s.2; 1977, c.377, s.2; 1981, c.171, s.2; 1985, c.515, s.3; 2007, c.317, s.2; 2009, c.413, s.2; 2019, c.413, s.2.
NJ Rev Stat § 54:4-3.32 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.32 - Return of certain taxes collected on exempt property.

54:4-3.32 Return of certain taxes collected on exempt property.  3. The governing body of each municipality, by appropriate resolution, may return all taxes collected on property which would have been exempt had proper claim in writing been made therefor in the manner provided by P.L.1948, c.259 (C.54:4-3.30 et seq.). The governing body of each municipality, by appropriate resolution, may also return to the veteran or the veteran's surviving spouse all property tax payments made since the time of the veteran's actual disability or since the time of the veteran's death. No refunds shall be made under this section for any year or portion thereof prior to the effective date of P.L.1948, c.259 (C.54:4-3.30 et seq.). L.1948, c.259, s.3; amended 2007, c.317, s.3.
NJ Rev Stat § 54:4-3.33 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.33 - "Dwelling house" defined.

54:4-3.33 "Dwelling house" defined.  4. "Dwelling house," as used in P.L.1948, c.259 (C.54:4-3.30 et seq.), shall mean any one-family building or structure or any apartment of a horizontal property regime established pursuant to the "Horizontal Property Act," P.L.1963, c.168 (C.46:8A-1 et seq.) or any unit of a condominium property established pursuant to the "Condominium Act," P.L.1969, c.257 (C.46:8B-1 et seq.) owned and occupied by a claimant as his legal residence in this State, or any unit in a cooperative established pursuant to "The Cooperative Recording Act of New Jersey," P.L.1987, c.381 (C.46:8D-1 et seq.), or a mutual housing corporation as defined in section 2 of P.L.1990, c.61 (C.54:4-8.58), which is occupied by a claimant who is a tenant shareholder in that cooperative or mutual housing corporation as the claimant's legal residence in this State, or where a multiple-family building or structure is owned by a claimant, then that portion thereof which is occupied by the claimant as his legal residence in this State, and includes any outhouses or appurtenances belonging thereto or usually enjoyed therewith. L.1948, c.259, s.4; amended 1949, c.172, s.3; 1977, c.293; 2021, c.175, s.1.
NJ Rev Stat § 54:4-3.34 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.34 - "Total blindness" defined

54:4-3.34. "Total blindness" defined  A person shall be deemed to have "total blindness," as used in this act, when the vision in his better eye with proper correction does not exceed 20/200 as measured by Snellen chart or when there is a field defect in his better eye with proper correction in which the peripheral field has contracted to such an extent that the widest diameter of visual field subtends an angular distance no greater than twenty degrees. L.1949, c. 172, p. 562, s. 4.
NJ Rev Stat § 54:4-3.35 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.35 - Exemption for residences of district supervisors of religious organizations

54:4-3.35. Exemption for residences of district supervisors of religious organizations  The dwelling house and the lot or curtilage whereon the same is erected, together with the accessory buildings located on the same premises, belonging to any religious association or corporation actually occupied as a residence by a clergyman of such association or corporation who is a district superintendent of such religious association or corporation who is acting as such, shall be exempt from taxation on proper claim made therefor. L.1955, c. 148, p. 641, s. 1. Amended by L.1963, c. 135, s. 1, eff. July 24, 1963; L.1968, c. 287, s. 1, eff. Sept. 6, 1968.
NJ Rev Stat § 54:4-3.48 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.48 - Exemption of blast or radiation fallout shelters

54:4-3.48. Exemption of blast or radiation fallout shelters  The value of any blast or radiation fallout shelter erected upon real property occupied for residential purposes by not more than 2 families, to the extent that it has enhanced the value of such property, shall be exempt from taxation, provided, however, that such exemption shall not exceed $1,000.00 of the assessed value of such property based at 100% of true value. L.1962, c. 87, s. 1, eff. June 18, 1962.
NJ Rev Stat § 54:4-3.49 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.49 - Definition

54:4-3.49. Definition  For the purposes of this act a "blast or radiation fallout shelter" is a structure erected within or without another building and designed and equipped, in compliance with standards to be established by the State Department of Defense, for temporary occupancy by human beings to minimize exposure to nuclear explosion or radioactive fallout resulting from nuclear explosion. L.1962, c. 87, s. 2.
NJ Rev Stat § 54:4-3.50 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.50 - Application for exemption

54:4-3.50. Application for exemption  Initial application for a tax exemption under this act shall be filed by the taxpayer with the assessor of the taxing district on or before October 1 of the pretax year on a form to be prescribed by the Director of the Division of Taxation and supplied by the assessor. The application shall contain an authorization to the assessor, or his authorized representative, to enter upon the premises to make periodic inspection of the blast or radiation fallout shelter. L.1962, c. 87, s. 3.
NJ Rev Stat § 54:4-3.51 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.51 - Continuance of exemption

54:4-3.51. Continuance of exemption  A tax exemption granted pursuant to this act shall be continued in favor of the applicant from year to year without further application so long as the blast or radiation fallout shelter, as defined in section 2, is maintained. L.1962, c. 87, s. 4.
NJ Rev Stat § 54:4-3.52 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.52 - Historic sites; conditions; tax exemption; fee.

54:4-3.52 Historic sites; conditions; tax exemption; fee.  1. a. Any building and its pertinent contents and the land whereon it is erected and which may be necessary for the fair enjoyment thereof owned by a nonprofit corporation and which has been certified to be an historic site to the Director of the Division of Taxation in the Department of the Treasury by the Commissioner of Environmental Protection as hereinafter provided shall be exempted from real property taxation by the Director of the Division of Taxation after a determination by the director that the property meets the criteria set forth in section 2 of P.L.2004, c.183 (C.54:4-3.54b). b. The municipal tax assessor shall annually certify to the Director of the Division of Taxation that each property certified for an historic site real property tax exemption continues to be qualified for its exempt status under the criteria set forth in section 2 of P.L.2004, c.183 (C.54:4-3.54b). c. The Director of the Division of Taxation, by rule or regulation, shall set an annual fee, to be collected by the municipal assessor from the owner of an historic site that has been granted an historic site real property tax exemption, for the review of the real property tax exemption status of the historic site. The fee shall not exceed $50 per year and shall be used to offset the cost to the municipal assessor for the review and certification to the director. L.1962, c.92, s.1; amended 1964, c.61; 2007, c.157, s.2.
NJ Rev Stat § 54:4-3.53 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.53 - Certification of historic sites.

54:4-3.53 Certification of historic sites.  2. The Commissioner of Environmental Protection when requested for any such certification and after consultation with and the advice of the Historic Preservation Office within the Department of Environmental Protection shall certify a building to be an historic site whenever he finds such building to have material relevancy to the history of the State and its government warranting its preservation as an historical site and in the event of a restoration, heretofore or hereafter made, such building is or shall be of substantially the same kind, character and description as the original. L.1962, c.92, s.2; amended 2007, c.157, s.3.
NJ Rev Stat § 54:4-3.54 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.54 - Cancellation of certification; issuance of new certification.

54:4-3.54 Cancellation of certification; issuance of new certification.  3. In the event of any substantial change in the building or the premises, such certification as an historic site may be canceled by the commissioner, but no such cancellation shall preclude the issuance of a new certification. L.1962, c.92, s.3; amended 2007, c.157, s.4.
NJ Rev Stat § 54:4-3.54a (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.54a - Certain historic properties exempt from taxation; qualifications.

54:4-3.54a Certain historic properties exempt from taxation; qualifications.  1. After the effective date of P.L.2004, c.183 (C.54:4-3.54a et seq.), any building, its pertinent contents and the land on which it is erected and which may be necessary for the fair enjoyment thereof, owned by a nonprofit corporation that: is organized under P.L.1983, c.127 (C.15A:1-1 et seq.); is qualified for tax exempt status under the Internal Revenue Code of 1986, 26 U.S.C. s.501(c) and meets all other State and federal requirements; has a primary mission as an historical organization to research, preserve and interpret history and architectural history; and has been certified to be an historic site by the Commissioner of Environmental Protection, shall be exempt from taxation upon application to, and certification by, the Director of the Division of Taxation in the Department of the Treasury. L.2004, c.183, s.1; amended 2007, c.157, s.5.
NJ Rev Stat § 54:4-3.54a2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.54a2 - Certain tax exemptions null and void; liability for certain taxes.

54:4-3.54a2 Certain tax exemptions null and void; liability for certain taxes.  9. Any historic site real property tax exemption granted after July 1, 1999 on an historic site that is not in compliance with the provisions of section 2 of P.L.2004, c.183 (C.54:4-3.54b) is null and void, and the owner of the historic site shall be liable for the payment of real property taxes to the taxing district for each tax year during which the historic site property was not in compliance with P.L.2004, c.183 (C.54:4-3.54a et seq.). L.2007, c.157, s.9.
NJ Rev Stat § 54:4-3.54c (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.54c - Cancellation of certification, notification.

54:4-3.54c Cancellation of certification, notification.  3. Upon the cancellation of a certification as an historic site pursuant to section 3 of P.L.1962, c.92 (C.54:4-3.54), the commissioner shall, no later than the next business day, notify the Director of the Division of Taxation in the Department of the Treasury and the municipal tax assessor wherein the historic site is located, of the cancellation. L.2004, c.183, s.3; amended 2007, c.157, s.7.
NJ Rev Stat § 54:4-3.55 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.55 - Pleasure boats

54:4-3.55. Pleasure boats  All boats used solely for the pleasure and recreation of the owner, whether or not the same are required to be registered under State or Federal law, shall be exempt from taxation under chapter 4 of Title 54 of the Revised Statutes. L.1964, c. 249, s. 1.
NJ Rev Stat § 54:4-3.56 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.56 - Equipment for abating or preventing pollution; exemption

54:4-3.56. Equipment for abating or preventing pollution; exemption  Any equipment, facility or device constructed or installed either prior to or subsequent to the effective date of this act and used primarily for the purpose of abating or preventing pollution of the atmosphere or the waters of this State and which has been certified to be an air or water pollution abatement facility by the State Commissioner of Health, as hereinafter in this act provided, shall be exempt from taxation under this chapter to which this act is a supplement. L.1966, c. 127, s. 1. Amended by L.1967, c. 104, s. 2, eff. June 15, 1967.