reglab/housing_qa huggingface dataset:
NJ Rev Stat § 40A:21-6.2 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:21-6.2 - Tax exemption, abatement for certain housing improvements to accommodate certain disabled persons.

40A:21-6.2 Tax exemption, abatement for certain housing improvements to accommodate certain disabled persons.  2. A municipality may adopt an ordinance granting an abatement or exemption from taxation for improvements to a residential property that is a single family dwelling, resulting from a renovation housing project, as defined under subsection d. of section 14 of P.L.1992, c.79 (C.40A:12A-14). The ordinance shall require that, in determining the value of real property, the municipality shall regard up to and including the assessor's full and true value of the improvements as not increasing the taxable value of the property for a period of five years, notwithstanding that the value of the property to which the improvements are made is increased thereby. During the exemption period, the assessment on the property shall not be less than the assessment thereon immediately prior to the improvements. The ordinance may provide for a reduction of the abatement or exemption for each year of the exemption period. L.2007, c.91, s.2.
NJ Rev Stat § 40A:21-7 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:21-7 - Limits on exemptions for commercial, industrial structures

40A:21-7. Limits on exemptions for commercial, industrial structures  7. If the ordinance adopted pursuant to this act shall provide for the exemption from taxation of improvements to commercial or industrial structures, it shall require that, in determining the value of real property, the municipality shall regard up to the assessor's full and true value of the improvements as not increasing the value of the property for a period of five years, notwithstanding that the value of the property to which the improvements are made is increased thereby. During the exemption period, the assessment on the property shall not be less than the assessment thereon existing immediately prior to the improvements, unless there is damage to the structure through action of the elements sufficient to warrant a reduction.  The ordinance may: a. grant exemptions for all commercial and industrial improvements; b. define categories of improvements which shall be approved by the assessor upon proper application, and other categories of improvements which may be exempted only after review, evaluation and approval by the municipal governing body; or, c. authorize exemption for improvements on an individual basis after review, evaluation and approval of each application by the governing body.  L.1991,c.441,s.7.
NJ Rev Stat § 40A:21-8 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:21-8 - Tax agreements for construction of commercial, industrial structures or multiple dwellings

40A:21-8. Tax agreements for construction of commercial, industrial structures or multiple dwellings  8. If the ordinance shall provide for tax agreements for the exemption and abatement from taxation for construction of commercial or industrial structures, or multiple dwellings, or both, the ordinance shall set forth procedures for entering into agreements for the exemption and abatement of real property taxes in accordance with the provisions of sections 9 through 12 of P.L.1991, c.441 (C.40A:21-9 through 40A:21-12). All tax agreements shall be applied for and granted on a project basis.  L.1991,c.441,s.8.
NJ Rev Stat § 40A:21-9 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:21-9 - Applications for tax agreements, requirements

40A:21-9. Applications for tax agreements, requirements  9. Applicants for tax exemption and abatement for new construction of commercial or industrial structures or multiple dwellings shall provide the municipal governing body with an application setting forth:  a. A general description of a project for which exemption and abatement is sought;  b. A legal description of all real estate necessary for the project; c. Plans, drawings and other documents as may be required by the governing body to demonstrate the structure and design of the project;  d. A description of the number, classes and type of employees to be employed at the project site within two years of completion of the project;  e. A statement of the reasons for seeking tax exemption and abatement on the project, and a description of the benefits to be realized by the applicant if a tax agreement is granted;  f. Estimates of the cost of completing such project; g. A statement showing (1) the real property taxes currently being assessed at the project site; (2) estimated tax payments that would be made annually by the applicant on the project during the period of the agreement, and (3) estimated tax payments that would be made by the applicant on the project during the first full year following the termination of the tax agreement;  h. If the project is a commercial or industrial structure, a description of any lease agreements between the applicant and proposed users of the project, and a history and description of the users' businesses;  i. If the project is a multiple dwelling, a description of the number and types of dwelling units to be provided, a description of the common elements or general common elements, and a statement of the proposed initial rentals or sales prices of the dwelling units according to type and of any rental lease or resale restrictions to apply to the dwellings' units respecting low or moderate income housing;  j. Such other pertinent information as the governing body may require. L.1991,c.441,s.9.
NJ Rev Stat § 40A:21-11 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:21-11 - Tax agreements, duration, other law, valuation of ratables, copy to DCA.

40A:21-11 Tax agreements, duration, other law, valuation of ratables, copy to DCA.  11. a. All tax agreements entered into by municipalities pursuant to sections 9 through 12 of P.L.1991, c.441 shall be in effect for no more than the five full years next following the date of completion of the project.  b. All projects subject to tax agreement as provided herein shall be subject to all applicable federal, State and local laws and regulations on pollution control, worker safety, discrimination in employment, housing provision, zoning, planning and building code requirements. c. That percentage which the payment in lieu of taxes for a property bears to the property tax which would have been paid had an exemption and abatement not been granted for the property under the agreement shall be applied to the valuation of the property to determine the reduced valuation of the property to be included in the valuation of the municipality for determining equalization for county tax apportionment and school aid during the term of the tax agreements covering the properties, and at the termination of an agreement for a property the reduced valuation procedure required under this section shall no longer apply.  d. Within 30 days after the execution of a tax agreement, a municipality shall forward a copy of the agreement to the Director of the Division of Local Government Services in the Department of Community Affairs.  L.1991, c.441, s.11; amended 2007, c.268, s.4.
NJ Rev Stat § 40A:21-12 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:21-12 - Failure of conditions, full taxes due, termination

40A:21-12. Failure of conditions, full taxes due, termination  12. a. If during any tax year prior to the termination of the tax agreement, the property owner ceases to operate or disposes of the property, or fails to meet the conditions for qualifying, then the tax which would have otherwise been payable for each tax year shall become due and payable from the property owner as if no exemption and abatement had been granted. The governing body of the municipality shall notify the property owner and tax collector forthwith and the tax collector shall within 15 days thereof notify the owner of the property of the amount of taxes due.  However, with respect to the disposal of the property, where it is determined that the new owner of the property will continue to use the property pursuant to the conditions which qualified the property, no tax shall be due, the exemption and the abatement shall continue, and the agreement shall remain in effect.  b. At the termination of a tax agreement, a project shall be subject to all applicable real property taxes as provided by State law and regulation and local ordinance; but nothing herein shall prohibit a project, at the termination of an agreement, from qualifying for and receiving the full benefits of any other tax preferences provided by law.  L.1991,c.441,s.12.
NJ Rev Stat § 40A:21-13 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:21-13 - Assessed value of property under abatement or exemption.

40A:21-13 Assessed value of property under abatement or exemption.  13. The assessor shall determine, on October 1 of the year following the date of the completion of an improvement, conversion or construction, the true taxable value thereof. Except for projects subject to tax agreement, pursuant to sections 9 through 12 of P.L.1991, c.441, the amount of tax to be paid for the tax year in which the project is completed shall be based on the assessed valuation of the property for the current tax year, minus the amount of the abatement, if any, allowed pursuant to this act and pro rated, plus any portion of the assessed valuation of the improvement, conversion or construction not allowed an exemption pursuant to this act, also pro rated. Subject to the provisions of the adopting ordinance, the property shall continue to be treated in the appropriate manner for each of the four tax years subsequent to the original determination by the assessor and shall be pro rated for the final tax year in which the exemption or abatement expires. L.1991, c.441, s.13; amended 2007, c.268, s.5.
NJ Rev Stat § 40A:21-14 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:21-14 - Subsequent abatements or exemptions, conditions

40A:21-14. Subsequent abatements or exemptions, conditions  14. Any ordinance adopted pursuant to the provisions of this act may also provide that an additional improvement, conversion or construction, completed on a property granted a previous exemption or abatement pursuant to this act during the period in which such previous exemption or abatement is in effect, shall be qualified for an exemption, or exemption and abatement, just as if such property had not received a previous exemption or abatement. In such case, the additional improvement, conversion or construction shall be considered as separate for the purposes of calculating exemptions and abatements pursuant to this act, except that the assessed value of any previous improvement, conversion or construction shall be added to the assessed valuation as it was prior to that improvement, conversion alteration or construction for the purpose of determining the assessed valuation of the property from which any additional abatement is to be subtracted. Unless provided by ordinance, no additional exemption or abatement shall be allowed.  L.1991,c.441,s.14.
NJ Rev Stat § 40A:21-15 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:21-15 - Ineligible properties for unpaid or delinquent taxes

40A:21-15. Ineligible properties for unpaid or delinquent taxes  15. No exemption or abatement shall be granted, or tax agreement entered into, 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.1991,c.441,s.15.
NJ Rev Stat § 40A:21-16 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:21-16 - Applications, forms, records.

40A:21-16 Applications, forms, records.  16. No exemption or abatement shall be granted pursuant to this act except upon written application therefor filed with and approved by the assessor of the taxing district wherein the improvement, conversion alteration or construction is made. 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, conversion alteration or construction. Every application for exemption, or exemption and abatement, within a municipality adopting the provisions of this act which is filed within the time specified, shall be approved and allowed by the assessor to the degree that the application is consistent with the provisions of the adopting ordinance or the tax agreement, provided that the improvement, conversion alteration or construction for which the application is made qualifies as an improvement, a conversion alteration or construction pursuant to the provisions of this act and the tax agreement, if any. The granting of an exemption, or exemption and abatement, shall relate back to, and take effect as of, the date of completion of the project, or portion or stage of the project for which the exemption, or exemption and abatement, is granted, and shall continue for five annual periods from that date. The grant of the exemption, or exemption and abatement, or tax agreement 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 thereof.  L.1991, c.441, s.16; amended 2007, c.268, s.6.
NJ Rev Stat § 40A:21-17 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:21-17 - Exemption, abatement for taxes for named purposes

40A:21-17. Exemption, abatement for taxes for named purposes  17. The exemption and abatement of real property taxes provided by municipalities pursuant to this act shall apply to property taxes levied for municipal purposes, school purposes, county government purposes and for the purposes of funding any other property tax exemptions or abatements.  L.1991,c.441,s.17.
NJ Rev Stat § 40A:21-18 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:21-18 - Act not available to casinos

40A:21-18. Act not available to casinos  18. Notwithstanding any other provision of this act, no exemption or abatement or tax agreement shall be allowed with respect to any facility containing a licensed gambling casino. The issuance of a casino license shall operate to invalidate any existing exemption, abatement or tax agreement, and all unpaid taxes otherwise due, were the exemption, abatement or tax agreement not granted, on the full and true value of the property shall become immediately due and payable.  L.1991,c.441,s.18.
NJ Rev Stat § 40A:21-19 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:21-19 - Rules, regulations

40A:21-19. Rules, regulations  19. The Commissioner of the Department of Community Affairs is authorized to determine standards and guidelines and to promulgate rules and regulations to effectuate the purposes of this act.  L.1991,c.441,s.19.
NJ Rev Stat § 40A:21-20 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:21-20 - Notice to taxpayers

40A:21-20. Notice to taxpayers  20. A municipality which has adopted an ordinance providing for exemptions, or exemptions and abatements, pursuant to this act shall include the appropriate notice in the mailing of annual property tax bills to each owner of a dwelling located in an area in which exemptions, or exemptions and abatements, may be allowed pursuant to the ordinance during the first year following adoption of the ordinance.  L.1991,c.441,s.20.
NJ Rev Stat § 40A:21-21 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:21-21 - Municipal reports to DCA, Treasury

40A:21-21. Municipal reports to DCA, Treasury  21. The governing body of a municipality adopting an ordinance pursuant to this act shall report, on or before October 1 of each year, to the Director of the Division of Local Government Services in the Department of Community Affairs and to the Director of the Division of Taxation in the Department of the Treasury the total amount of real property taxes exempted and the total amount abated within the municipality in the current tax year for each of the following:  a. improvements of dwellings; b. construction of dwellings; c. improvements and conversions of multiple dwellings; d. improvements of commercial or industrial structures; e. construction of multiple dwellings under tax agreements; and f. construction of commercial or industrial structures under tax agreements.  In the case of e. and f. above, the report shall state instead the total amount of payments made in lieu of taxes according to each formula utilized by the municipality, and the difference between that total amount and the total amount of real property taxes which would have been paid on the project had the tax agreement not been in effect, for the current tax year.  The Director of the Division of Taxation shall include a summary of the information provided in the annual reports in the annual report of the division.  L.1991,c.441,s.21.
NJ Rev Stat § 40A:26A-1 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:26A-1 - Short Title

40A:26A-1. Short Title  This act shall be known and may be cited as the "Municipal and County Sewerage Act."  L.1991,c.53,s.1.
NJ Rev Stat § 40A:26A-2 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:26A-2 - Legislative Purpose

40A:26A-2. Legislative Purpose  The Legislature finds and declares it to be in the public interest and to be the policy of this State to foster and promote the public health by providing for the collection and treatment of sewerage through adequate sewerage facilities. It is the purpose of this act to implement this policy by authorizing municipalities and counties either separately or in combination with other municipalities and counties to finance, acquire, construct, maintain, operate or improve works for the collection, treatment, transport and disposal of sewage and to provide for the financing of these facilities.  Source: New. L.1991,c.53,s.1.
NJ Rev Stat § 40A:26A-3 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:26A-3 - Definitions

40A:26A-3. Definitions  As used in this act: "Bonds" means bond anticipation notes or bonds issued in accordance with the "Local Bond Law," N.J.S.40A:2-1 et seq.  "Cost" as applied to sewerage facilities or extensions or additions thereto, means the cost of acquisition or the construction including improvement, reconstruction, extension or enlargement, the cost of all lands, property, rights and easements acquired. The cost of demolition or removal of any buildings or structures thereon, financing charges, interest on bonds issued to finance sewerage facilities prior to and during construction, the cost of plans and specifications, surveys or estimates of costs and revenues, the cost of engineering, legal services, and any other expenses necessary or incident to determining the feasibility of construction, administrative and other expenses as may be necessary or incident to the construction or acquisition of sewerage facilities and the financing thereof.  "Local unit" means a county or municipality. "Sewerage facilities" means the plants, structures or other real and personal property acquired, constructed or operated, or to be financed, acquired, constructed or operated, or any parts thereof, used for the storage, collection, reduction, reclamation, disposal, separation or other treatment of wastewater or sewage sludge or for the final disposal of residues resulting from the treatment of wastewater, including but not limited to, pumping and ventilating stations, treatment plants and works, connections, outfall servers, interceptors, trunk lines and other appurtenances necessary for their use or operation.  Source: C.40:23-19.2 (P.L.1966, c.205, s.2) and New. L.1991,c.53,s.1.
NJ Rev Stat § 40A:26A-4 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:26A-4 - Acquisition, construction or operation of sewerage facilities by one or more local units

40A:26A-4. Acquisition, construction or operation of sewerage facilities by one or more local units  A local unit may, either separately or in combination with one or more other local units acquire, construct or operate a sewerage facility upon a determination by the governing body of the local unit or each participating local unit that the public health, safety or welfare can best be assured by the acquisition, construction or operation of sewerage facilities by the local unit or units. The determination shall be by ordinance or resolution, or parallel ordinances or resolutions, as the case may be, of the governing body of the local unit or each of the participating local units.  No sewerage facilities may be acquired, constructed or operated pursuant to this act until all necessary permits and approvals have been received from the appropriate State agencies.  Source: C.40:23-19.2 (P.L.1966, c.205, s.2); R.S.40:63-1; R.S.40:63-23 and R.S.40:63-68.  L.1991,c.53,s.1.
NJ Rev Stat § 40A:26A-6 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:26A-6 - Surveys, maps and other costs; reimbursement from bond funds

40A:26A-6. Surveys, maps and other costs; reimbursement from bond funds  a. Whenever a local unit pursuant to N.J.S.40A:26A-4 chooses to exercise powers granted hereunder, the local unit shall make or cause to be made such surveys, investigations, studies, borings, maps, plans, drawings and estimates of costs and of revenues as may be necessary.  b. The cost of the surveys, investigations, studies, borings, maps, plans, drawings and estimates, or of any other costs relating to the acquisition or construction of a sewerage facility may be paid out of the general funds of the local unit or participating local units. The local unit or units may be reimbursed for part or all of the expenditures made in accordance with this subsection from the proceeds of bonds issued pursuant to this act.  Source: C.40:23-19.4 (P.L.1966, c.205, s.4); R.S.40:63-71 and New. L.1991,c.53,s.1.
NJ Rev Stat § 40A:26A-7 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:26A-7 - Property damaged, repair, restoration or compensation

40A:26A-7. Property damaged, repair, restoration or compensation  All public or private property damaged or destroyed in carrying out the powers granted by this act shall be restored or repaired and, as nearly as practicable, placed in its original condition, or adequate compensation shall be made therefor.  Source: C.40:23-19.4 (P.L.1966, c.205, s.4) and New. L.1991,c.53,s.1.