New Jersey Revised Statutes
Title 54 - Taxation

Section 54:1-8 - Assistants; employment, duties and compensation - 54:1-8. Assistants; employment, duties and compensation The commissioner may appoint,...

Section 54:1-11 - Special deputy; powers continue until revoked; salary and status unaffected - 54:1-11. Special deputy; powers continue until revoked; salary and status...

Section 54:1-12 - Commissioner may reorganize department; abolish positions - 54:1-12. Commissioner may reorganize department; abolish positions The commissioner may...

Section 54:1-13 - Annual report to legislature; recommendations - 54:1-13. Annual report to legislature; recommendations The commissioner shall annually...

Section 54:1-14 - Books, records and documents; custody - 54:1-14. Books, records and documents; custody All books, blanks, papers,...

Section 54:1-15 - Municipal maps for tax purposes; preparation; authority of state department - 54:1-15. Municipal maps for tax purposes; preparation; authority of state...

Section 54:1-16 - Commissioner may issue subpoenas to witnesses - 54:1-16. Commissioner may issue subpoenas to witnesses When the commissioner...

Section 54:1-17 - Oaths administered; order compelling person to submit to examination - 54:1-17. Oaths administered; order compelling person to submit to examination...

Section 54:1-18 - Investigation of irregularity or inequality of assessments - 54:1-18. Investigation of irregularity or inequality of assessments If it...

Section 54:1-19 - Examination of assessors and other witnesses; view premises - 54:1-19. Examination of assessors and other witnesses; view premises In...

Section 54:1-20 - Increase of assessments to equalize valuations - 54:1-20. Increase of assessments to equalize valuations If it shall...

Section 54:1-21 - Decrease and equalization of assessments - 54:1-21. Decrease and equalization of assessments If upon such investigation...

Section 54:1-22 - Notice to assessor and owner before change - 54:1-22. Notice to assessor and owner before change Before a...

Section 54:1-23 - Notice and publication; service - 54:1-23. Notice and publication; service The notice shall be sufficient...

Section 54:1-24 - Taxes to conform to corrected valuation - 54:1-24. Taxes to conform to corrected valuation When the taxes...

Section 54:1-25 - Investigation of method of local assessors - 54:1-25. Investigation of method of local assessors The commissioner shall...

Section 54:1-26 - Authority of director to reassess property - 54:1-26. Authority of director to reassess property When the Director...

Section 54:1-27 - Order for reassessment; failure of assessor to comply; appointment of substitute - 54:1-27. Order for reassessment; failure of assessor to comply; appointment...

Section 54:1-28 - Notice of investigation; publication; mailing - 54:1-28. Notice of investigation; publication; mailing Notice of the investigation...

Section 54:1-29 - Completion of reassessments; correction of duplicates; expenses - 54:1-29. Completion of reassessments; correction of duplicates; expenses The reassessment...

Section 54:1-30 - Investigation for securing true valuation every five years - 54:1-30. Investigation for securing true valuation every five years The...

Section 54:1-33 - State equalization table prepared; copies to county boards and state comptroller - 54:1-33. State equalization table prepared; copies to county boards and...

Section 54:1-34 - Equalization of assessments between counties; annual hearing - 54:1-34. Equalization of assessments between counties; annual hearing The commissioner...

Section 54:1-35 - Preparation of abstract of total ratables - 54:1-35. Preparation of abstract of total ratables 54:1-35. The Director...

Section 54:1-35a - Definitions - 54:1-35a. Definitions a. The "average ratio" of assessed to true...

Section 54:1-35b - Average ratio and common level range; determination; certified list - 54:1-35b. Average ratio and common level range; determination; certified list...

Section 54:1-35c - Average ratio; determination without usable real estate sales - 54:1-35c. Average ratio; determination without usable real estate sales Where...

Section 54:1-35.1 - Table of equalized valuations; promulgation; place to be kept - 54:1-35.1. Table of equalized valuations; promulgation; place to be kept...

Section 54:1-35.2 - Form and contents of table - 54:1-35.2. Form and contents of table The table of equalized...

Section 54:1-35.3 - True value; determination of ratio of aggregate assessed to aggregate true valuation of real estate - 54:1-35.3. True value; determination of ratio of aggregate assessed to...

Section 54:1-35.4 - Review of equalization table - 54:1-35.4. Review of equalization table An equalization table promulgated hereunder...

Section 54:1-35.5 - Effective date - 54:1-35.5. Effective date This act shall take effect immediately, provided...

Section 54:1-35.6 - Real estate sales ratio records as public records - 54:1-35.6. Real estate sales ratio records as public records Real...

Section 54:1-35.25 - Examinations; applications; qualifications; fee - 54:1-35.25. Examinations; applications; qualifications; fee Commencing in 1968, the Director...

Section 54:1-35.25a - Dispensation with 4-year college requirement; duration - 54:1-35.25a. Dispensation with 4-year college requirement; duration Up until December...

Section 54:1-35.25b - Continuing education, training requirements for certified tax assessors. - 54:1-35.25b Continuing education, training requirements for certified tax assessors. 1....

Section 54:1-35.26 - Tax assessor certificate; fee - 54:1-35.26. Tax assessor certificate; fee Upon the successful completion of...

Section 54:1-35.27 - Preservation of applications, test papers, etc.; records; destruction - 54:1-35.27. Preservation of applications, test papers, etc.; records; destruction The...

Section 54:1-35.28 - Certificate issued without examination; fee - 54:1-35.28. Certificate issued without examination; fee In the case of...

Section 54:1-35.29 - Revocation, suspension of tax assessor certificate. - 54:1-35.29 Revocation, suspension of tax assessor certificate. 5. Any tax...

Section 54:1-35.30 - Certificate necessary for appointment or reappointment - 54:1-35.30. Certificate necessary for appointment or reappointment Except as herein...

Section 54:1-35.31 - Reappointment or re-election; term; removal; dismissal. - 54:1-35.31 Reappointment or re-election; term; removal; dismissal. 7. a. Notwithstanding...

Section 54:1-35.32 - Tenure of office - 54:1-35.32. Tenure of office On and after July 1, 1969...

Section 54:1-35.33 - Joint municipal tax assessor; eligibility - 54:1-35.33. Joint municipal tax assessor; eligibility No person shall be...

Section 54:1-35.34 - Rules and regulations - 54:1-35.34. Rules and regulations The director may promulgate such rules...

Section 54:1-35.35 - Rules; standards for valuation and revaluation of real property; qualifications for firms and individuals under contract with municipality as assessors - 54:1-35.35. Rules; standards for valuation and revaluation of real property;...

Section 54:1-35.36 - Contract by municipality for valuation or revaluation of real property; approval by director of division of taxation - 54:1-35.36. Contract by municipality for valuation or revaluation of real...

Section 54:1-35.37 - Person aggrieved by determination; hearing - 54:1-35.37. Person aggrieved by determination; hearing Any municipality, firm or...

Section 54:1-35.39 - Short title - 54:1-35.39. Short title 1. Sections 1 through 10 of this...

Section 54:1-35.40 - Findings, determinations - 54:1-35.40. Findings, determinations 2. The Legislature finds and determines that:...

Section 54:1-35.41 - Definitions - 54:1-35.41. Definitions 3. As used in P.L.1993, c.101 (C.54:1-35.39 et...

Section 54:1-35.42 - Allowance of relvaluation relief abatements - 54:1-35.42. Allowance of relvaluation relief abatements 4. The director and...

Section 54:1-35.43 - Determination of eligible properties - 54:1-35.43. Determination of eligible properties 5. a. Upon the receipt...

Section 54:1-35.44 - Certification of aggregate amount of revaluation relief abatements allowable - 54:1-35.44. Certification of aggregate amount of revaluation relief abatements allowable...

Section 54:1-35.45 - Delivery of tax bills to individuals assessed - 54:1-35.45. Delivery of tax bills to individuals assessed 7. a....

Section 54:1-35.46 - Alternate payment date - 54:1-35.46. Alternate payment date 8. The provisions of R.S.54:4-66 and...

Section 54:1-35.47 - Calculation of revaluation relief abatements - 54:1-35.47. Calculation of revaluation relief abatements 9. Revaluation relief abatements...

Section 54:1-35.48 - Tax liability not less than base year - 54:1-35.48. Tax liability not less than base year 10. The...

Section 54:1-35.49 - Policies, procedures - 54:1-35.49. Policies, procedures 19. The director may establish policies and...

Section 54:1-35.50 - Rules, regulations - 54:1-35.50. Rules, regulations 20. The director, pursuant to the "Administrative...

Section 54:1-36 - Failure to obey constitution and laws; commissioner to declare vacancy - 54:1-36. Failure to obey constitution and laws; commissioner to declare...

Section 54:1-37 - Assessor not complying with law removable by court - 54:1-37. Assessor not complying with law removable by court An...

Section 54:1-39 - Order of removal; successor appointed - 54:1-39. Order of removal; successor appointed If the court removes...

Section 54:1-40 - Person removed ineligible for same office for five years - 54:1-40. Person removed ineligible for same office for five years...

Section 54:1-41 - Appeals to state board of tax appeals; procedure - 54:1-41. Appeals to state board of tax appeals; procedure Any...

Section 54:1-42 - Commissioner may acquire property to satisfy claim; limitation - 54:1-42. Commissioner may acquire property to satisfy claim; limitation The...

Section 54:1-43 - Sale of property; approval by state house commission; use of proceeds - 54:1-43. Sale of property; approval by state house commission; use...

Section 54:1-44 - Use of property before sale; use of proceeds; repairs - 54:1-44. Use of property before sale; use of proceeds; repairs...

Section 54:1-45 - Separate accounts kept - 54:1-45. Separate accounts kept The commissioner shall keep a separate...

Section 54:1-46 - Short title - 54:1-46. Short title This act shall be known and may...

Section 54:1-47 - Definitions - 54:1-47. Definitions As used in this act: a. "Municipal equalized...

Section 54:1-48 - Municipal purposes tax assistance fund; establishment; distribution of deposits - 54:1-48. Municipal purposes tax assistance fund; establishment; distribution of deposits...

Section 54:1-49 - Qualifying municipalities; annual payments; computation; limitations - 54:1-49. Qualifying municipalities; annual payments; computation; limitations The State Treasurer...

Section 54:1-50 - Participating municipalities; annual payments; computation; limitations - 54:1-50. Participating municipalities; annual payments; computation; limitations The State Treasurer...

Section 54:1-51 - Allocation of funds - 54:1-51. Allocation of funds Of the amount deposited in any...

Section 54:1-52 - Date of payment - 54:1-52. Date of payment Amounts due each qualifying municipality shall...

Section 54:1-53 - Appropriations - 54:1-53. Appropriations In addition to such amounts as are required...

Section 54:1-54 - Inclusion of amount of state aid in municipal budget - 54:1-54. Inclusion of amount of state aid in municipal budget...

Section 54:1-58.1 - List of unlocated - 54:1-58.1. List of unlocated The Administrative Director of the Courts...

Section 54:1-68 - Short title - 54:1-68. Short title This act shall be known and may...

Section 54:1-69 - Legislative findings - 54:1-69. Legislative findings The Legislature finds: a. that since enactment...

Section 54:1-70 - Definitions - 54:1-70. Definitions As used in this act: a. "Base year"...

Section 54:1-71 - Pinelands municipal property tax stabilization board; members; duties - 54:1-71. Pinelands municipal property tax stabilization board; members; duties a....

Section 54:1-72 - Pinelands municipal property tax stabilization fund; state budget annual request - 54:1-72. Pinelands municipal property tax stabilization fund; state budget annual...

Section 54:1-73 - Report by assessor - 54:1-73. Report by assessor The assessor of every qualified municipality...

Section 54:1-74 - Valuation base - 54:1-74. Valuation base a. Upon receipt of reports filed pursuant...

Section 54:1-75 - Entitlement amount - 54:1-75. Entitlement amount Upon receipt of the certification by the...

Section 54:1-76 - Payment of entitlement - 54:1-76. Payment of entitlement The State Treasurer, upon warrant of...

Section 54:1-77 - Revision of land use ordinance - 54:1-77. Revision of land use ordinance Beginning in tax year...

Section 54:1-78 - Priorities for disbursements - 54:1-78. Priorities for disbursements If an appropriation made for purposes...

Section 54:1-79 - Certified entitlement amount; anticipation of sums in budget - 54:1-79. Certified entitlement amount; anticipation of sums in budget Any...

Section 54:1-80 - Reports; review; budget changes - 54:1-80. Reports; review; budget changes a. The Director of the...

Section 54:1-81 - Sums received not considered an exception or exemption - 54:1-81. Sums received not considered an exception or exemption Any...

Section 54:1-82 - Pinelands municipal property tax stabilization commission; membership; report; hearings - 54:1-82. Pinelands municipal property tax stabilization commission; membership; report; hearings...

Section 54:1-83 - Anticipation of amount of entitlement in budget; rules and regulations - 54:1-83. Anticipation of amount of entitlement in budget; rules and...

Section 54:1-84 - "Pinelands Property Tax Assistance Fund"; administration, definitions. - 54:1-84 "Pinelands Property Tax Assistance Fund"; administration, definitions. 20. a....

Section 54:1-85 - Distribution of funds; definitions. - 54:1-85 Distribution of funds; definitions. 19. a. (1) (Deleted by...

Section 54:1-86 - Short title. - 54:1-86 Short title. 1. Sections 1 through 15 of P.L.2009,...

Section 54:1-87 - Findings, declarations relative to property tax assessment reform. - 54:1-87 Findings, declarations relative to property tax assessment reform. 2....

Section 54:1-88 - Definitions relative to property tax assessment reform. - 54:1-88 Definitions relative to property tax assessment reform. 3. As...

Section 54:1-89 - Appointment of county assessor. - 54:1-89 Appointment of county assessor. 4. a. On the first...

Section 54:1-90 - Real property revaluation by municipality. - 54:1-90 Real property revaluation by municipality. 5. a. On or...

Section 54:1-91 - Appointment of deputy, assistant deputy county assessors. - 54:1-91 Appointment of deputy, assistant deputy county assessors. 6. a....

Section 54:1-92 - Duties of county assessor. - 54:1-92 Duties of county assessor. 7. The county assessor shall:...

Section 54:1-93 - Determination of taxable status of property. - 54:1-93 Determination of taxable status of property. 8. a. The...

Section 54:1-94 - Review, revision or correction. - 54:1-94 Review, revision or correction. 9. a. Whenever any law,...

Section 54:1-95 - Annual tax list, property values available for public inspection. - 54:1-95 Annual tax list, property values available for public inspection....

Section 54:1-96 - Hiring preference. - 54:1-96 Hiring preference. 11. A hiring preference shall be given...

Section 54:1-97 - Schedule for abolishment of office of municipal tax assessor. - 54:1-97 Schedule for abolishment of office of municipal tax assessor....

Section 54:1-98 - Preference for appointment as deputy county assessor; tenure. - 54:1-98 Preference for appointment as deputy county assessor; tenure. 13....

Section 54:1-99 - Transfer of property assessment function. - 54:1-99 Transfer of property assessment function. 14. a. In accordance...

Section 54:1-100 - Rules, regulations. - 54:1-100 Rules, regulations. 15. The Director of the Division of...

Section 54:1-101 - Short title. - 54:1-101 Short title. 1. Sections 1 through 4 of P.L.2013,...

Section 54:1-102 - Findings, declarations relative to the "Real Property Assessment Demonstration Program." - 54:1-102 Findings, declarations relative to the "Real Property Assessment Demonstration...

Section 54:1-103 - Definitions relative to the "Real Property Assessment Demonstration Program." - 54:1-103 Definitions relative to the "Real Property Assessment Demonstration Program."...

Section 54:1-104 - Real property assessment demonstration program. - 54:1-104 Real property assessment demonstration program. 4. a. There is...

Section 54:1-105 - Adoption of alternative real property assessment calendar. - 54:1-105 Adoption of alternative real property assessment calendar. 1. The...

Section 54:1-106 - Rules, regulations. - 54:1-106 Rules, regulations. 11. The State Treasurer, in consultation with...

Section 54:2-40 - Copies of appeal to be served; copies of judgment; notice; notices; notice of withdrawal or dismissal of complaint - 54:2-40. Copies of appeal to be served; copies of judgment;...

Section 54:3-1 - County boards of taxation continued - 54:3-1. County boards of taxation continued The several county boards...

Section 54:3-2 - Taxation board members. - 54:3-2 Taxation board members. 54:3-2. Each board shall, as heretofore,...

Section 54:3-3 - Terms; vacancies - 54:3-3. Terms; vacancies The members shall be appointed for a...

Section 54:3-4 - Oath; filing - 54:3-4. Oath; filing Before entering upon the discharge of his...

Section 54:3-5 - President of board; election; duties on written memorandum of judgments - 54:3-5. President of board; election; duties on written memorandum of...

Section 54:3-5.1 - Reports to the director. - 54:3-5.1 Reports to the director. 19. a. The president of...

Section 54:3-6 - Salaries of board members. - 54:3-6 Salaries of board members. 54:3-6. The salaries of the...

Section 54:3-7 - County tax administrator - 54:3-7. County tax administrator 54:3-7. a. Each county board shall...

Section 54:3-7.1 - Reference to secretary of county board of taxation to mean and refer to office of county tax administrator - 54:3-7.1. Reference to secretary of county board of taxation to...

Section 54:3-7.2 - Training program - 54:3-7.2. Training program The Director of the Bureau of Government...

Section 54:3-8 - Salaries of administrator, assistants - 54:3-8. Salaries of administrator, assistants 54:3-8. The governing body of...

Section 54:3-9 - Tenure - 54:3-9. Tenure 54:3-9. Each county tax administrator hereafter appointed who...

Section 54:3-10 - Administrator; removal; charges in writing; notice; trial; appeal - 54:3-10. Administrator; removal; charges in writing; notice; trial; appeal No...

Section 54:3-11 - County boards of taxation replace predecessors - 54:3-11. County boards of taxation replace predecessors The county boards...

Section 54:3-12 - Other county and local boards abolished; exception - 54:3-12. Other county and local boards abolished; exception L.1906, c....

Section 54:3-13 - Secure taxation at taxable value - 54:3-13. Secure taxation at taxable value Each county board of...

Section 54:3-14 - Petitions of appeal, rules, regulations and procedures; directions; record; transcript - 54:3-14. Petitions of appeal, rules, regulations and procedures; directions; record;...

Section 54:3-15 - Boards to view assessed properties; meetings - 54:3-15. Boards to view assessed properties; meetings The members of...

Section 54:3-16 - Administrator; responsibility for administrative functions and assessors; rules - 54:3-16. Administrator; responsibility for administrative functions and assessors; rules Each...

Section 54:3-17 - Ratio of assessment to value; equalization table; copies to assessors. - 54:3-17 Ratio of assessment to value; equalization table; copies to...

Section 54:3-18 - Meeting to review equalization table; hearing and notice. - 54:3-18 Meeting to review equalization table; hearing and notice. 54:3-18....

Section 54:3-19 - Valuations of property as confirmed to be final; copies of table - 54:3-19. Valuations of property as confirmed to be final; copies...

Section 54:3-20 - Assessment of omitted property - 54:3-20. Assessment of omitted property The county board of taxation...

Section 54:3-20.1 - Reference to one or more members to take testimony - 54:3-20.1. Reference to one or more members to take testimony...

Section 54:3-21 - Appeal by taxpayer or taxing district; petition; complaint; exception. - 54:3-21 Appeal by taxpayer or taxing district; petition; complaint; exception....

Section 54:3-21.3 - Fees - 54:3-21.3. Fees Upon the filing of a petition of appeal...

Section 54:3-21.3a - Use of revenues from fees. - 54:3-21.3a Use of revenues from fees. 18. All revenues received...

Section 54:3-22 - Hearing of appeals; witnesses; evidence; revision of taxable value; grounds; computation - 54:3-22. Hearing of appeals; witnesses; evidence; revision of taxable value;...

Section 54:3-23 - Disobedience of witness, punishment - 54:3-23. Disobedience of witness, punishment 54:3-23. In case of the...

Section 54:3-24 - Perjury - 54:3-24. Perjury A person making a false statement to the...

Section 54:3-25 - Quorum; majority may act - 54:3-25. Quorum; majority may act A majority of the members...

Section 54:3-26 - Hearing, determination of appeals - 54:3-26. Hearing, determination of appeals 54:3-26. The county board of...

Section 54:3-26a - Action or determination of county board of taxation; review by tax court - 54:3-26a. Action or determination of county board of taxation; review...

Section 54:3-26b - Review of judgment of county board of taxation - 54:3-26b. Review of judgment of county board of taxation Any...

Section 54:3-26.1 - Extension of time for hearing appeal - 54:3-26.1. Extension of time for hearing appeal 1. In the...

Section 54:3-27 - Payment of taxes pending appeal - 54:3-27. Payment of taxes pending appeal 54:3-27. A taxpayer who...

Section 54:3-27.2 - Refund of excess taxes; interest. - 54:3-27.2 Refund of excess taxes; interest. 2. Except as required...

Section 54:3-28 - Removal of member for cause; successor - 54:3-28. Removal of member for cause; successor A member of...

Section 54:3-30 - Permanent offices in certain counties; records public - 54:3-30. Permanent offices in certain counties; records public The governing...

Section 54:3-31 - Traveling expenses of members and administrator paid by governing body - 54:3-31. Traveling expenses of members and administrator paid by governing...

Section 54:3-32 - Preparation of annual budget request by county tax administrator. - 54:3-32 Preparation of annual budget request by county tax administrator....

Section 54:4-1 - Property subject to taxation. - 54:4-1 Property subject to taxation. 54:4-1. All property real and...

Section 54:4-1.1 - Pending litigation unaffected; effect on existing assessment, lien, or obligation to pay taxes; omitted property - 54:4-1.1. Pending litigation unaffected; effect on existing assessment, lien, or...

Section 54:4-1.2 - Short title - 54:4-1.2. Short title This act shall be known and may...

Section 54:4-1.3 - Legislative findings and determinations - 54:4-1.3. Legislative findings and determinations The Legislature finds and determines...

Section 54:4-1.4 - Definitions - 54:4-1.4. Definitions As used in this act: a. "Commissioner" means...

Section 54:4-1.5 - Manufactured homes subject to taxation as real property - 54:4-1.5. Manufactured homes subject to taxation as real property a....

Section 54:4-1.6 - Municipal service fee; ordinance; imposition on manufactured homes in mobile home park; determination of amount; collection by owner of mobile home park; transmittal; interest on delinquencies; rent surcharge - 54:4-1.6. Municipal service fee; ordinance; imposition on manufactured homes in...

Section 54:4-1.7 - Sales tax; imposition on manufacturer's invoice price of manufactured home on first sale - 54:4-1.7. Sales tax; imposition on manufacturer's invoice price of manufactured...

Section 54:4-1.8 - Trailers; inapplicability of act - 54:4-1.8. Trailers; inapplicability of act Trailers shall not be subject...

Section 54:4-1.9 - Transfer inheritance and estate tax; application to manufactured homes - 54:4-1.9. Transfer inheritance and estate tax; application to manufactured homes...

Section 54:4-1.10 - Tax exempt real property; activity conducted for profit; tax liability of private party - 54:4-1.10. Tax exempt real property; activity conducted for profit; tax...

Section 54:4-1.11 - Procedures for administration of tax - 54:4-1.11. Procedures for administration of tax The assessment, collection, apportionment,...

Section 54:4-1.12 - Storage tank deemed real property - 54:4-1.12. Storage tank deemed real property 3. For the purposes...

Section 54:4-1.13 - Short title - 54:4-1.13. Short title 1. This act shall be known and...

Section 54:4-1.14 - Findings, declarations - 54:4-1.14. Findings, declarations 2. The Legislature finds and declares that...

Section 54:4-1.15 - Definitions - 54:4-1.15. Definitions 4. As used in R.S.54:4-1 and section 3...

Section 54:4-1.16 - Schedule for reducing assessment - 54:4-1.16. Schedule for reducing assessment 6. If a determination shall...

Section 54:4-1.17 - Construction of 1997 utility tax act. - 54:4-1.17 Construction of 1997 utility tax act. 70. a. Nothing...

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...

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...

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...

Section 54:4-2 - Taxation of property of corporations - 54:4-2. Taxation of property of corporations Except as otherwise provided...

Section 54:4-2.2a - State property defined - 54:4-2.2a. State property defined As used in this act: "State...

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...

Section 54:4-2.2c - Statements of taxable value - 54:4-2.2c. Statements of taxable value Commencing with the tax year...

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;...

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...

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...

Section 54:4-2.2f - Certification of amount of liability - 54:4-2.2f. Certification of amount of liability Upon completion of the...

Section 54:4-2.2g - Annual appropriation; inclusion in budget - 54:4-2.2g. Annual appropriation; inclusion in budget In lieu payments for...

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...

Section 54:4-2.2i - Payment; dates - 54:4-2.2i. Payment; dates In lieu tax payments for local services...

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...

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...

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...

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...

Section 54:4-2.5 - Added Assessment Lists - 54:4-2.5. Added Assessment Lists Assessments on such leasehold estates commencing...

Section 54:4-2.6 - Collection of taxes on leasehold estate - 54:4-2.6. Collection of taxes on leasehold estate Taxes on such...

Section 54:4-2.7 - Appeal - 54:4-2.7. Appeal Lessees of such leasehold estates shall have the...

Section 54:4-2.8 - Lien upon leasehold estate - 54:4-2.8. Lien upon leasehold estate Such taxes shall, until paid,...

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...

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...

Section 54:4-2.11 - Leasehold estates existing October 1, 1949 - 54:4-2.11. Leasehold estates existing October 1, 1949 All such leasehold...

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...

Section 54:4-2.13 - Effective date - 54:4-2.13. Effective date This act shall take effect October first,...

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...

Section 54:4-2.26 - Percentage level of taxable value; limits - 54:4-2.26. Percentage level of taxable value; limits Every percentage level...

Section 54:4-2.27 - Time for establishment of percentage level of taxable value; uniform application; alteration; failure to establish - 54:4-2.27. Time for establishment of percentage level of taxable value;...

Section 54:4-2.31 - Personal property classifications; rules and regulations - 54:4-2.31. Personal property classifications; rules and regulations The director shall...

Section 54:4-2.32 - Partial invalidity - 54:4-2.32. Partial invalidity If any clause, sentence, paragraph, section or...

Section 54:4-2.33 - Repeals - 54:4-2.33. Repeals Sections 54:1-31, 54:1-32, and 54:4-3.16 of the Revised...

Section 54:4-2.34 - Applicability of act - 54:4-2.34. Applicability of act Section 13 of this act shall...

Section 54:4-2.35 - Intention of legislature - 54:4-2.35. Intention of legislature It is the intention of the...

Section 54:4-2.37 - Time of performance - 54:4-2.37. Time of performance Whenever, under the act to which...

Section 54:4-2.38 - Time of performance - 54:4-2.38. Time of performance Whenever, under the act to which...

Section 54:4-2.39 - Return of tangible personal property used in business - 54:4-2.39. Return of tangible personal property used in business On...

Section 54:4-2.40 - Failure to file return; penalty - 54:4-2.40. Failure to file return; penalty Any property owner required...

Section 54:4-2.41 - Use of returns; destruction - 54:4-2.41. Use of returns; destruction The returns required to be...

Section 54:4-2.42 - Confidential nature of returns - 54:4-2.42. Confidential nature of returns (a) All returns filed pursuant...

Section 54:4-2.43 - Co-operation and assistance of assessors and public officials - 54:4-2.43. Co-operation and assistance of assessors and public officials The...

Section 54:4-2.44 - Standard of value; assessment - 54:4-2.44. Standard of value; assessment The standard of value according...

Section 54:4-2.45 - True value of property; determination and reporting - 54:4-2.45. True value of property; determination and reporting The true...

Section 54:4-2.46 - Time of determining true value; assessment date - 54:4-2.46. Time of determining true value; assessment date The true...

Section 54:4-2.47 - Taxable value of tangible personal property; computation - 54:4-2.47. Taxable value of tangible personal property; computation (a) The...

Section 54:4-2.48 - Return of taxable personal property; filing; review, audit and determination - 54:4-2.48. Return of taxable personal property; filing; review, audit and...

Section 54:4-2.49 - Failure to file return; penalty - 54:4-2.49. Failure to file return; penalty If any taxpayer shall...

Section 54:4-2.49a - No first year payment - 54:4-2.49a. No first year payment Notwithstanding the provisions of chapter...

Section 54:4-2.50 - Rules and regulations - 54:4-2.50. Rules and regulations The director shall make, promulgate and...

Section 54:4-2.51 - Partial invalidity - 54:4-2.51. Partial invalidity If any provision of this act, or...

Section 54:4-2.52 - Repealed - 54:4-2.52 Repealed 12. The following statutes are hereby repealed but...

Section 54:4-2.53 - Application of act - 54:4-2.53. Application of act This act shall apply to real...

Section 54:4-3.3 - Exemption of public property. - 54:4-3.3 Exemption of public property. 54:4-3.3. Except as otherwise provided...

Section 54:4-3.3a - Real property acquired by state, state agency or state authority; exemption during period following acquisition - 54:4-3.3a. Real property acquired by state, state agency or state...

Section 54:4-3.3b - Date of commencement of exemption - 54:4-3.3b. Date of commencement of exemption Where real property is...

Section 54:4-3.3c - Acquisition defined - 54:4-3.3c. Acquisition defined For the purposes of this act, the...

Section 54:4-3.3d - Liability of state for taxes after acquisition - 54:4-3.3d. Liability of state for taxes after acquisition When, at...

Section 54:4-3.3e - Jurisdiction over dispute - 54:4-3.3e. Jurisdiction over dispute 5. In the event of any...

Section 54:4-3.3f - Inapplicability of act to taxes or payments in lieu of taxes provided by law; priority of conflicting laws - 54:4-3.3f. Inapplicability of act to taxes or payments in lieu...

Section 54:4-3.3g - Definitions relative to certain properties acquired by municipalities. - 54:4-3.3g Definitions relative to certain properties acquired by municipalities. 1....

Section 54:4-3.4 - Exemption of certain property of Passaic valley sewerage commission - 54:4-3.4. Exemption of certain property of Passaic valley sewerage commission...

Section 54:4-3.5 - Exemption of property used for military purposes - 54:4-3.5. Exemption of property used for military purposes 54:4-3.5. Real...

Section 54:4-3.6 - Tax exempt property. - 54:4-3.6 Tax exempt property. 54:4-3.6. The following property shall be...

Section 54:4-3.6a - Exemption of property of nonprofit association used for production and broadcasting of educational television and radio - 54:4-3.6a. Exemption of property of nonprofit association used for production...

Section 54:4-3.6b - Continuation on transfer from one to another nonprofit organization - 54:4-3.6b. Continuation on transfer from one to another nonprofit organization...

Section 54:4-3.6c - Charitable or religious associations or corporations; failure to file timely claim; refund; ordinance of municipality - 54:4-3.6c. Charitable or religious associations or corporations; failure to file...

Section 54:4-3.6d - Lease of tax exempt property - 54:4-3.6d. Lease of tax exempt property The provisions of section...

Section 54:4-3.6e - Leased school district property - 54:4-3.6e. Leased school district property Whenever a portion of school...

Section 54:4-3.6f - Exemption from property taxation, special assessments for certain sports and entertainment projects. - 54:4-3.6f Exemption from property taxation, special assessments for certain sports...

Section 54:4-3.6g - Payment of net rents, revenues to city, independent audits. - 54:4-3.6g Payment of net rents, revenues to city, independent audits....

Section 54:4-3.6h - Powers, rights, privileges exercised by city. - 54:4-3.6h Powers, rights, privileges exercised by city. 3. So long...

Section 54:4-3.6i - Terms defined. - 54:4-3.6i Terms defined. 4. As used in sections 1 through...

Section 54:4-3.6j - Exemption from taxation for certain properties used as hospital or satellite emergency care facility; definitions. - 54:4-3.6j Exemption from taxation for certain properties used as hospital...

Section 54:4-3.7 - Charitable institution tax exemption - 54:4-3.7. Charitable institution tax exemption The funds of all charitable...

Section 54:4-3.9 - Exemption of burial grounds and vaults - 54:4-3.9. Exemption of burial grounds and vaults Graveyards and burial...

Section 54:4-3.10 - Property of firefighters' association, exemption from taxation. - 54:4-3.10 Property of firefighters' association, exemption from taxation. 54:4-3.10. The...

Section 54:4-3.11 - Exemption of franchises; railroad and canal property - 54:4-3.11. Exemption of franchises; railroad and canal property All offices...

Section 54:4-3.13 - Exemption of property of public fire patrol or salvage corps - 54:4-3.13. Exemption of property of public fire patrol or salvage...

Section 54:4-3.15 - Exemption of property used by veterans who sustained a permanent disability. - 54:4-3.15 Exemption of property used by veterans who sustained a...

Section 54:4-3.18 - Exemption of turnpikes - 54:4-3.18. Exemption of turnpikes The turnpike road of any turnpike...

Section 54:4-3.19 - Exemption of metals in transit - 54:4-3.19. Exemption of metals in transit The metal contents of...

Section 54:4-3.20 - Exemption of personal property in storage - 54:4-3.20. Exemption of personal property in storage All personal property...

Section 54:4-3.21 - Exemption of motor vehicles - 54:4-3.21. Exemption of motor vehicles All motor vehicles registered by...

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...

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...

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...

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...

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...

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...

Section 54:4-3.29 - Veterans' loans, exemption from taxation - 54:4-3.29. Veterans' loans, exemption from taxation All veterans' loans under...

Section 54:4-3.30 - Disabled veteran's exemption. - 54:4-3.30 Disabled veteran's exemption. 1. a. The dwelling house and...

Section 54:4-3.30a - Exemption from taxation for certain tenants. - 54:4-3.30a Exemption from taxation for certain tenants. 2. For the...

Section 54:4-3.31 - Filing of claim. - 54:4-3.31 Filing of claim. 2. All exemptions from taxation under...

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....

Section 54:4-3.33 - "Dwelling house" defined. - 54:4-3.33 "Dwelling house" defined. 4. "Dwelling house," as used in...

Section 54:4-3.34 - "Total blindness" defined - 54:4-3.34. "Total blindness" defined A person shall be deemed to...

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...

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...

Section 54:4-3.49 - Definition - 54:4-3.49. Definition For the purposes of this act a "blast...

Section 54:4-3.50 - Application for exemption - 54:4-3.50. Application for exemption Initial application for a tax exemption...

Section 54:4-3.51 - Continuance of exemption - 54:4-3.51. Continuance of exemption A tax exemption granted pursuant to...

Section 54:4-3.52 - Historic sites; conditions; tax exemption; fee. - 54:4-3.52 Historic sites; conditions; tax exemption; fee. 1. a. Any...

Section 54:4-3.53 - Certification of historic sites. - 54:4-3.53 Certification of historic sites. 2. The Commissioner of Environmental...

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...

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...

Section 54:4-3.54a1 - Findings, declarations relative to tax exemptions for certain historic site real property. - 54:4-3.54a1 Findings, declarations relative to tax exemptions for certain historic...

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...

Section 54:4-3.54b - Certification of building as historic site; conditions; rules, regulations. - 54:4-3.54b Certification of building as historic site; conditions; rules, regulations....

Section 54:4-3.54c - Cancellation of certification, notification. - 54:4-3.54c Cancellation of certification, notification. 3. Upon the cancellation of...

Section 54:4-3.55 - Pleasure boats - 54:4-3.55. Pleasure boats All boats used solely for the pleasure...

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,...

Section 54:4-3.57 - Certification of air pollution abatement facility - 54:4-3.57. Certification of air pollution abatement facility The State Commissioner...

Section 54:4-3.58 - Revocation of pollution abatement certificate - 54:4-3.58. Revocation of pollution abatement certificate The State Commissioner of...

Section 54:4-3.59 - Exemption of improvement to water supply or sewerage disposal system - 54:4-3.59. Exemption of improvement to water supply or sewerage disposal...

Section 54:4-3.60 - Definition - 54:4-3.60. Definition For the purposes of this act, an "improvement...

Section 54:4-3.61 - Application for exemption - 54:4-3.61. Application for exemption Initial application for a tax exemption...

Section 54:4-3.62 - Continuance of exemption - 54:4-3.62. Continuance of exemption A tax exemption granted pursuant to...

Section 54:4-3.63 - Legislative findings and declaration - 54:4-3.63. Legislative findings and declaration The Legislature hereby finds and...

Section 54:4-3.64 - Land for conservation or recreation purposes owned by nonprofit corporation or organization; certification of qualification - 54:4-3.64. Land for conservation or recreation purposes owned by nonprofit...

Section 54:4-3.65 - Application; filing; contents - 54:4-3.65. Application; filing; contents Each owner of real property claiming...

Section 54:4-3.66 - Certification; procedure; qualifications - 54:4-3.66. Certification; procedure; qualifications The Commissioner of the Department of...

Section 54:4-3.67 - Annual certification of qualification - 54:4-3.67. Annual certification of qualification The Commissioner of the Department...

Section 54:4-3.68 - Time for filing statements of exemption; proof of right for continuance of exemption - 54:4-3.68. Time for filing statements of exemption; proof of right...

Section 54:4-3.69 - Use of property for other than conservation or recreation purposes; roll-back taxes - 54:4-3.69. Use of property for other than conservation or recreation...

Section 54:4-3.70 - Administrative rules - 54:4-3.70. Administrative rules The Commissioner of the Department of Environmental...

Section 54:4-3.71 - Severability - 54:4-3.71. Severability If the provisions of any section or clause...

Section 54:4-3.79 - Standards and guidelines; rules and regulations - 54:4-3.79. Standards and guidelines; rules and regulations The Commissioner of...

Section 54:4-3.113 - Definitions - 54:4-3.113. Definitions As used in this act: a. "Solar energy"...

Section 54:4-3.113a - Definitions relative to certain renewable energy systems. - 54:4-3.113a Definitions relative to certain renewable energy systems. 1. As...

Section 54:4-3.113b - Property certified as renewable energy system exempt from taxation. - 54:4-3.113b Property certified as renewable energy system exempt from taxation....

Section 54:4-3.113c - Requirements for certification by local enforcing agency. - 54:4-3.113c Requirements for certification by local enforcing agency. 3. No...

Section 54:4-3.113d - Certification by local enforcing agency. - 54:4-3.113d Certification by local enforcing agency. 4. The local enforcing...

Section 54:4-3.113e - Revocation of certificate. - 54:4-3.113e Revocation of certificate. 5. The local enforcing agency, after...

Section 54:4-3.113f - Review for aggrieved persons. - 54:4-3.113f Review for aggrieved persons. 6. a. Any person aggrieved...

Section 54:4-3.113g - Rules, regulations. - 54:4-3.113g Rules, regulations. 7. a. The director, pursuant to the...

Section 54:4-3.114 - Certified solar energy system - 54:4-3.114. Certified solar energy system Any solar energy system installed...

Section 54:4-3.115 - Certification; application; inspection of premises - 54:4-3.115. Certification; application; inspection of premises No certification shall be...

Section 54:4-3.116 - Certification; qualifications; contents; filing; effective date of exemption - 54:4-3.116. Certification; qualifications; contents; filing; effective date of exemption The...

Section 54:4-3.117 - Revocation; grounds - 54:4-3.117. Revocation; grounds The enforcing agency, after giving notice to...

Section 54:4-3.118 - Review; action of enforcing agency; action of assessor or director of division of taxation - 54:4-3.118. Review; action of enforcing agency; action of assessor or...

Section 54:4-3.119 - Amount of exemption; determination - 54:4-3.119. Amount of exemption; determination The owner of real property...

Section 54:4-3.120 - Rules and regulations - 54:4-3.120. Rules and regulations Subject to the "Administrative Procedure Act"...

Section 54:4-3.130 - Definitions - 54:4-3.130. Definitions As used in this act: a. "Automatic fire...

Section 54:4-3.131 - Certified automatic fire suppression system; tax exemption - 54:4-3.131. Certified automatic fire suppression system; tax exemption An automatic...

Section 54:4-3.132 - Certification; application; inspection - 54:4-3.132. Certification; application; inspection The enforcing agency shall grant a...

Section 54:4-3.133 - Certificate; issuance; contents; commencement of exemption - 54:4-3.133. Certificate; issuance; contents; commencement of exemption The enforcing agency...

Section 54:4-3.134 - Revocation - 54:4-3.134. Revocation The enforcing agency, after giving notice to the...

Section 54:4-3.135 - Appeals from action of enforcing agency, director of division of taxation or assessor - 54:4-3.135. Appeals from action of enforcing agency, director of division...

Section 54:4-3.136 - Amount of exemption from assessed valuation - 54:4-3.136. Amount of exemption from assessed valuation The owner of...

Section 54:4-3.137 - Rules and regulations - 54:4-3.137. Rules and regulations Subject to the "Administrative Procedure Act,"...

Section 54:4-3.138 - Tax exemption - 54:4-3.138. Tax exemption A pet cemetery which is dedicated to...

Section 54:4-3.139 - Findings, determinations - 54:4-3.139. Findings, determinations The Legislature finds and determines that: a....

Section 54:4-3.140 - Definitions - 54:4-3.140. Definitions 2. As used in this act: "Abatement" means...

Section 54:4-3.141 - Determination of need of rehabilitation; conversion or building of residential properties by municipal governing body - 54:4-3.141. Determination of need of rehabilitation; conversion or building of...

Section 54:4-3.142 - Abatements of real property taxes for qualified residential property; application, approval, requirement - 54:4-3.142. Abatements of real property taxes for qualified residential property;...

Section 54:4-3.143 - Tax abatements for purchaser of residential property in urban redevelopment project - 54:4-3.143. Tax abatements for purchaser of residential property in urban...

Section 54:4-3.144 - Application procedure for tax abatement - 54:4-3.144. Application procedure for tax abatement a. No abatement shall...

Section 54:4-3.145 - Financial agreement; payments in lieu of taxes. - 54:4-3.145 Financial agreement; payments in lieu of taxes. 7. a....

Section 54:4-3.146 - Annual administration fee payable by owner to municipality - 54:4-3.146. Annual administration fee payable by owner to municipality In...

Section 54:4-3.147 - Payments to be made quarterly, failure to pay; penalty - 54:4-3.147. Payments to be made quarterly, failure to pay; penalty...

Section 54:4-3.148 - Liability of owner for real property taxes on land - 54:4-3.148. Liability of owner for real property taxes on land...

Section 54:4-3.149 - No abatement granted for properties on which taxes are delinquent - 54:4-3.149. No abatement granted for properties on which taxes are...

Section 54:4-3.150 - Short title - 54:4-3.150. Short title 1. This act shall be known and...

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...

Section 54:4-3.152 - Definitions - 54:4-3.152. Definitions 3. As used in this act: "Assessor" means...

Section 54:4-3.153 - Designation of environmental opportunity zones - 54:4-3.153. Designation of environmental opportunity zones 4. The governing body...

Section 54:4-3.154 - Ordinance providing for tax exemptions - 54:4-3.154. Ordinance providing for tax exemptions 5. The governing body...

Section 54:4-3.155 - Required application for exemption - 54:4-3.155. Required application for exemption 6. No exemption shall be...

Section 54:4-3.156 - Financial agreement evidencing approved exemption - 54:4-3.156. Financial agreement evidencing approved exemption 7. a. Each approved...

Section 54:4-3.157 - Payments in quarterly installments - 54:4-3.157. Payments in quarterly installments 8. The payments required pursuant...

Section 54:4-3.158 - Remedial action workplan. - 54:4-3.158 Remedial action workplan. 9. a. The Department of Environmental...

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...

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...

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....

Section 54:4-4 - Certain municipal land extending into another county - 54:4-4. Certain municipal land extending into another county Where land...

Section 54:4-4.4 - Initial, further statements - 54:4-4.4. Initial, further statements Every municipal tax assessor shall, on...

Section 54:4-5a - Remission of county taxes - 54:4-5a. Remission of county taxes Any taxing district in which...

Section 54:4-5b - County institution; defined - 54:4-5b. County institution; defined For the purposes of P.L.1982, c....

Section 54:4-6 - County tax rebate - 54:4-6. County tax rebate The county board of taxation shall...

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...

Section 54:4-6.2 - Short title - 54:4-6.2. Short title This act shall be known and may...

Section 54:4-6.3 - Definitions relative to tenants property tax rebates. - 54:4-6.3 Definitions relative to tenants property tax rebates. 2. As...

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...

Section 54:4-6.5 - Computation of amount of property tax reduction - 54:4-6.5. Computation of amount of property tax reduction 4. a....

Section 54:4-6.6 - Computation of property tax rebate - 54:4-6.6. Computation of property tax rebate 5. The property tax...

Section 54:4-6.7 - Payment of property tax rebate, credit - 54:4-6.7. Payment of property tax rebate, credit 6. The property...

Section 54:4-6.8 - Statement of amount paid and certification of compliance; posting notice of list of rent rebate - 54:4-6.8. Statement of amount paid and certification of compliance; posting...

Section 54:4-6.10 - Regulations - 54:4-6.10. Regulations 9. The Director of the Division of Local...

Section 54:4-6.11 - Double damages - 54:4-6.11. Double damages Any property owner of qualified real rental...

Section 54:4-6.12 - Failure to provide rebate, notice, certification, information required, penalty; enforcement; jurisdiction - 54:4-6.12. Failure to provide rebate, notice, certification, information required, penalty;...

Section 54:4-6.13 - Severability - 54:4-6.13. Severability If any section, subsection, clause, sentence, paragraph, or...

Section 54:4-7 - Deductions for slaughter of condemned cattle - 54:4-7. Deductions for slaughter of condemned cattle The tax collector...

Section 54:4-8 - Deductions made by tax collector; resolution - 54:4-8. Deductions made by tax collector; resolution Upon the receipt...

Section 54:4-8.10 - Definitions. - 54:4-8.10 Definitions. 1. (a) (Deleted by amendment, P.L.2019, c.413) (b)...

Section 54:4-8.11 - Veterans' tax deduction. - 54:4-8.11 Veterans' tax deduction. 2. Every person a citizen and...

Section 54:4-8.12 - Application for tax deduction. - 54:4-8.12 Application for tax deduction. 3. No veteran's deduction from...

Section 54:4-8.13 - Filing of application with assessor - 54:4-8.13. Filing of application with assessor An application for a...

Section 54:4-8.15 - Facts essential to support claim for deduction. - 54:4-8.15 Facts essential to support claim for deduction. 6. Every...

Section 54:4-8.16 - Continuance of deductions - 54:4-8.16. Continuance of deductions A claim having been filed with...

Section 54:4-8.17 - Apportionment of veteran's deduction; additional to other entitlements. - 54:4-8.17 Apportionment of veteran's deduction; additional to other entitlements. 8....

Section 54:4-8.18 - Continuance to deduction right; change in status. - 54:4-8.18 Continuance to deduction right; change in status. 9. Where...

Section 54:4-8.19 - Rules and regulations; forms - 54:4-8.19. Rules and regulations; forms The director is empowered to...

Section 54:4-8.20 - Administration of oaths - 54:4-8.20. Administration of oaths Each assessor and collector and his...

Section 54:4-8.21 - Appeals - 54:4-8.21. Appeals An aggrieved taxpayer may appeal from the disposition...

Section 54:4-8.22 - Repeal - 54:4-8.22. Repeal Chapter 184 of the laws of 1951 with...

Section 54:4-8.23 - Application of act - 54:4-8.23. Application of act This act shall apply to real...

Section 54:4-8.24 - Reimbursement to taxing district relative to veterans' property tax deductions - 54:4-8.24 Reimbursement to taxing district relative to veterans' property tax...

Section 54:4-8.25 - Property tax deferment for certain persons in military service. - 54:4-8.25 Property tax deferment for certain persons in military service....

Section 54:4-8.26 - Written application for tax deferral; tax lien during deferment prohibited. - 54:4-8.26 Written application for tax deferral; tax lien during deferment...

Section 54:4-8.27 - State payment to municipality, refund upon payment. - 54:4-8.27 State payment to municipality, refund upon payment. 3. The...

Section 54:4-8.40 - Definitions - 54:4-8.40. Definitions Definitions. As used in this act: (a) "Income"...

Section 54:4-8.41 - Deduction against tax assessed against real property of resident citizen over 65 or permanently and totally disabled with yearly income within limitations; maximum amount - 54:4-8.41. Deduction against tax assessed against real property of resident...

Section 54:4-8.41a - Surviving spouse over 55; entitlement of deduction - 54:4-8.41a. Surviving spouse over 55; entitlement of deduction The surviving...

Section 54:4-8.42 - Written application for deduction; inquiry into right - 54:4-8.42 Written application for deduction; inquiry into right 3. No...

Section 54:4-8.43 - Time for filing application for deduction; allowance; contingent liability for taxes; delayed filing; refund - 54:4-8.43. Time for filing application for deduction; allowance; contingent liability...

Section 54:4-8.44 - Facts essential to support claims for deduction - 54:4-8.44. Facts essential to support claims for deduction Every fact...

Section 54:4-8.44a - Filing for tax deduction - 54:4-8.44a Filing for tax deduction 5. Every person who is...

Section 54:4-8.45 - Continuance of deduction right; change in status - 54:4-8.45. Continuance of deduction right; change in status A claim...

Section 54:4-8.46 - Tenants in common, joint tenants, tenants by entirety, partners, and fiduciaries; rights to deductions - 54:4-8.46. Tenants in common, joint tenants, tenants by entirety, partners,...

Section 54:4-8.47 - Rules and regulations; forms; applications without sworn oaths - 54:4-8.47. Rules and regulations; forms; applications without sworn oaths The...

Section 54:4-8.48 - Administration of oaths - 54:4-8.48. Administration of oaths Each assessor and collector and his...

Section 54:4-8.49 - Appeals - 54:4-8.49. Appeals An aggrieved taxpayer may appeal from the disposition...

Section 54:4-8.50 - Repeal - 54:4-8.50. Repeal Chapter 9 of the laws of 1961 with...

Section 54:4-8.51 - Application of act - 54:4-8.51. Application of act This act shall apply to real...

Section 54:4-8.52 - Certification of tax deductions to director - 54:4-8.52. Certification of tax deductions to director On or before...

Section 54:4-8.53 - Inspection of records - 54:4-8.53. Inspection of records The director may inspect all records...

Section 54:4-8.53a - Reimbursement to taxing district relative to deductions - 54:4-8.53a Reimbursement to taxing district relative to deductions 5. The...

Section 54:4-8.54 - Inclusion of deductions in abstract of ratables for county - 54:4-8.54. Inclusion of deductions in abstract of ratables for county...

Section 54:4-8.55 - Notification of deduction; credit to corporation, cooperative, shareholder - 54:4-8.55. Notification of deduction; credit to corporation, cooperative, shareholder a....

Section 54:4-8.56 - Regulations - 54:4-8.56. Regulations The Director of the Division of Taxation in...

Section 54:4-8.57 - Short title. - 54:4-8.57 Short title. 1. Sections 1 through 10 of P.L.1990,...

Section 54:4-8.58 - Definitions relative to the homestead credit act. - 54:4-8.58 Definitions relative to the homestead credit act. 2. As...

Section 54:4-8.58a - Homestead rebate determination in tax years 2003 to 2005; rebates or credits for tax year 2006 and after. - 54:4-8.58a Homestead rebate determination in tax years 2003 to 2005;...

Section 54:4-8.59 - Homestead rebate or credit, amount; eligibility; determination. - 54:4-8.59 Homestead rebate or credit, amount; eligibility; determination. 3. a....

Section 54:4-8.60 - Rebates for residential rental property units, amount; eligibility, conditions. - 54:4-8.60 Rebates for residential rental property units, amount; eligibility, conditions....

Section 54:4-8.61 - Rebates for property taxes and rent. - 54:4-8.61 Rebates for property taxes and rent. 5. a. For...

Section 54:4-8.62 - Rebate, credit applications. - 54:4-8.62 Rebate, credit applications. 6. a. No homestead rebate or...

Section 54:4-8.63 - Rebates, credits, distribution, payment. - 54:4-8.63 Rebates, credits, distribution, payment. 7. a. The State Treasurer...

Section 54:4-8.64 - Property tax delinquency; withholding of rebates, credits. - 54:4-8.64 Property tax delinquency; withholding of rebates, credits. 8. a....

Section 54:4-8.65 - Rebates, credits not subject to legal process; exceptions. - 54:4-8.65 Rebates, credits not subject to legal process; exceptions. 9....

Section 54:4-8.66 - Appeal to tax court from director's determination of amount. - 54:4-8.66 Appeal to tax court from director's determination of amount....

Section 54:4-8.66a - Misrepresentation, penalty. - 54:4-8.66a Misrepresentation, penalty. 14. Any individual who receives a homestead...

Section 54:4-8.66b - Erroneous rebates or credits, installment payments for senior, disabled property taxpayers. - 54:4-8.66b Erroneous rebates or credits, installment payments for senior, disabled...

Section 54:4-8.66c - Recovery of rebates, credits. - 54:4-8.66c Recovery of rebates, credits. 16. Except for an installment...

Section 54:4-8.66d - Rules, regulations. - 54:4-8.66d Rules, regulations. 18. The Director of the Division of...

Section 54:4-8.66e - Administrative costs appropriated annually. - 54:4-8.66e Administrative costs appropriated annually. 19. There shall be annually...

Section 54:4-8.67 - Definitions relative to homestead property tax reimbursement. - 54:4-8.67 Definitions relative to homestead property tax reimbursement. 1. As...

Section 54:4-8.68 - Income eligibility limits, adjustment. - 54:4-8.68 Income eligibility limits, adjustment. 9. The income eligibility limits...

Section 54:4-8.69 - Annual reimbursement entitlement. - 54:4-8.69 Annual reimbursement entitlement. 2. Every eligible claimant shall be...

Section 54:4-8.70 - Application for homestead property tax reimbursement. - 54:4-8.70 Application for homestead property tax reimbursement. 3. An application...

Section 54:4-8.71 - Payments mailed - 54:4-8.71. Payments mailed 4. The director shall administer the homestead...

Section 54:4-8.72 - Proportionate shares, forms of ownership. - 54:4-8.72 Proportionate shares, forms of ownership. 5. When title to...

Section 54:4-8.73 - Rules, regulations. - 54:4-8.73 Rules, regulations. 6. Pursuant to the "Administrative Procedure Act,"...

Section 54:4-8.74 - Determination of base year. - 54:4-8.74 Determination of base year. 7. In the event that...

Section 54:4-8.75 - Violations, penalties. - 54:4-8.75 Violations, penalties. 10. Any person violating any provisions of...

Section 54:4-8.76 - Short title. - 54:4-8.76 Short title. 1. This act shall be known and...

Section 54:4-8.77 - Findings, declarations relative to regionalization of certain local government services. - 54:4-8.77 Findings, declarations relative to regionalization of certain local government...

Section 54:4-8.78 - Definitions relative to regionalization of certain local government services. - 54:4-8.78 Definitions relative to regionalization of certain local government services....

Section 54:4-8.79 - Application for State aid to reduce property taxes; REAP formula. - 54:4-8.79 Application for State aid to reduce property taxes; REAP...

Section 54:4-8.80 - Regional Efficiency Aid Program. - 54:4-8.80 Regional Efficiency Aid Program. 5. a. There is created...

Section 54:4-8.81 - Rules for REAP aid to tenants. - 54:4-8.81 Rules for REAP aid to tenants. 6. In addition...

Section 54:4-8.82 - Limitation on amount of deductions. - 54:4-8.82 Limitation on amount of deductions. 2. Notwithstanding any other...

Section 54:4-9.1 - Tangible personal property not used in business other than household property and personal effects; assessment and taxation; valuation; rate - 54:4-9.1. Tangible personal property not used in business other than...

Section 54:4-9.2 - Tangible household property and personal effects; assessment and taxation; exception; valuation; rate - 54:4-9.2. Tangible household property and personal effects; assessment and taxation;...

Section 54:4-9.3 - Limitations; increase in taxable value; determination and assessment of taxable value where no return filed - 54:4-9.3. Limitations; increase in taxable value; determination and assessment of...

Section 54:4-10 - Guardians and representatives; assessments in name of; estates - 54:4-10. Guardians and representatives; assessments in name of; estates Personal...

Section 54:4-11.1 - Outdoor advertising space, fee; definitions. - 54:4-11.1 Outdoor advertising space, fee; definitions. 1. a. (1) There...

Section 54:4-12 - Assessor; duties; ascertain persons and property taxable - 54:4-12. Assessor; duties; ascertain persons and property taxable On or...

Section 54:4-13 - Refusal of person to be sworn or answer; penalty - 54:4-13. Refusal of person to be sworn or answer; penalty...

Section 54:4-16 - Assessor empowered to examine under oath - 54:4-16. Assessor empowered to examine under oath 54:4-16. The assessor...

Section 54:4-17 - Oath; form and content - 54:4-17. Oath; form and content The oath which the assessor...

Section 54:4-20 - Exemption of personal property of life insurance companies subject to franchise tax - 54:4-20. Exemption of personal property of life insurance companies subject...

Section 54:4-23 - Assessment of real property; conditions for reassessment. - 54:4-23 Assessment of real property; conditions for reassessment. 54:4-23. All...

Section 54:4-23a - Single family dwelling; date of addition to assessment list; issuance of certificate of occupancy and actual occupation; limitation of time - 54:4-23a. Single family dwelling; date of addition to assessment list;...

Section 54:4-23b - Inspections of real property for purposes of reassessment. - 54:4-23b Inspections of real property for purposes of reassessment. 10....

Section 54:4-23c - Rules, regulations. - 54:4-23c Rules, regulations. 12. The State Treasurer, in consultation with...

Section 54:4-23.1 - Short title - 54:4-23.1. Short title This act shall be known and referred...

Section 54:4-23.2 - Value of land actively devoted to agricultural or horticultural use - 54:4-23.2. Value of land actively devoted to agricultural or horticultural...

Section 54:4-23.3 - Agricultural use of land. - 54:4-23.3 Agricultural use of land. 3. Land shall be deemed...

Section 54:4-23.3a - Application; review for compliance - 54:4-23.3a. Application; review for compliance a. Upon receipt of a...

Section 54:4-23.3b - Disqualification - 54:4-23.3b. Disqualification Land used exclusively for the production of trees...

Section 54:4-23.3c - Land use for taxation purposes. - 54:4-23.3c Land use for taxation purposes. 4. a. (1) No...

Section 54:4-23.3d - Development of guidelines for certain agricultural, horticultural practices. - 54:4-23.3d Development of guidelines for certain agricultural, horticultural practices. 1....

Section 54:4-23.3e - Land used not considered in agricultural, horticultural use. - 54:4-23.3e Land used not considered in agricultural, horticultural use. 2....

Section 54:4-23.4 - Land deemed in horticultural use. - 54:4-23.4 Land deemed in horticultural use. 4. Land shall be...

Section 54:4-23.5 - Land deemed actively devoted to agricultural, horticultural, woodland use. - 54:4-23.5 Land deemed actively devoted to agricultural, horticultural, woodland use....

Section 54:4-23.6 - Qualifications for valuation, assessment, taxation - 54:4-23.6. Qualifications for valuation, assessment, taxation 6. Land which is...

Section 54:4-23.7 - Considerations of assessor in valuing land. - 54:4-23.7 Considerations of assessor in valuing land. 7. The assessor...

Section 54:4-23.7a - Definitions applicable to C.54:4-23.7a and C.54:4-23.7b. - 54:4-23.7a Definitions applicable to C.54:4-23.7a and C.54:4-23.7b. 9. As used...

Section 54:4-23.7b - Provision of plan with application. - 54:4-23.7b Provision of plan with application. 10. a. Notwithstanding any...

Section 54:4-23.8 - Determination of amount of rollback taxes - 54:4-23.8. Determination of amount of rollback taxes 8. When land...

Section 54:4-23.9 - Procedure for assessment, collection, payment, etc., of roll-back taxes - 54:4-23.9. Procedure for assessment, collection, payment, etc., of roll-back taxes...

Section 54:4-23.10 - Determination of true value of land for purposes of state school aid and determining apportionment valuation - 54:4-23.10. Determination of true value of land for purposes of...

Section 54:4-23.11 - Area of land included - 54:4-23.11. Area of land included 11. In determining the total...

Section 54:4-23.12 - Structures valued, assessed and taxed; "single use agricultural or horticultural facility defined; rules, regulations - 54:4-23.12. Structures valued, assessed and taxed; "single use agricultural or...

Section 54:4-23.13 - Determination of eligibility of land for valuation, assessment, taxation - 54:4-23.13. Determination of eligibility of land for valuation, assessment, taxation...

Section 54:4-23.13b - Notice of disallowance - 54:4-23.13b. Notice of disallowance 1. Where an application for valuation...

Section 54:4-23.13c - Eligibility of land for certain use relative to livestock - 54:4-23.13c. Eligibility of land for certain use relative to livestock...

Section 54:4-23.14 - Application form; contents; violations, penalties. - 54:4-23.14 Application form; contents; violations, penalties. 14. a. Application for...

Section 54:4-23.15 - Continuance of valuation, assessment and taxation under act - 54:4-23.15. Continuance of valuation, assessment and taxation under act Continuance...

Section 54:4-23.15a - Mailing of form to claim continuance of valuation, assessment and taxation; notice of filing requirement - 54:4-23.15a. Mailing of form to claim continuance of valuation, assessment...

Section 54:4-23.16 - Separation or split off of part of land - 54:4-23.16. Separation or split off of part of land Separation...

Section 54:4-23.18 - Location of contiguous land in more than one taxing district - 54:4-23.18. Location of contiguous land in more than one taxing...

Section 54:4-23.19 - Tax list and duplicate; factual details - 54:4-23.19. Tax list and duplicate; factual details The factual details...

Section 54:4-23.20 - State Farmland Evaluation Committee. - 54:4-23.20 State Farmland Evaluation Committee. 20. a. There is hereby...

Section 54:4-23.21 - Rules and regulations; forms - 54:4-23.21. Rules and regulations; forms The director is empowered to...

Section 54:4-23.22 - Partial invalidity - 54:4-23.22. Partial invalidity If any clause, sentence, subdivision, paragraph, section...

Section 54:4-23.23 - Applicability to tax year 1965 and subsequent tax years - 54:4-23.23. Applicability to tax year 1965 and subsequent tax years...

Section 54:4-23.24 - Residential property rezoned into commercial or industrial zone; valuation and assessment - 54:4-23.24. Residential property rezoned into commercial or industrial zone; valuation...

Section 54:4-24 - Assessor's list; form and content - 54:4-24. Assessor's list; form and content The assessor shall make...

Section 54:4-25 - Tract lying between two districts; how assessed - 54:4-25. Tract lying between two districts; how assessed When the...

Section 54:4-26 - Assessor to follow forms and methods prescribed by director - 54:4-26. Assessor to follow forms and methods prescribed by director...

Section 54:4-27 - Exempt property listed separately - 54:4-27. Exempt property listed separately The assessor shall enter in...

Section 54:4-28 - Assessments by block system and house number - 54:4-28. Assessments by block system and house number In taxing...

Section 54:4-29 - Purchaser of realty may present deed to assessor for certificate - 54:4-29. Purchaser of realty may present deed to assessor for...

Section 54:4-30 - Duty of county recording officer where deed not certified - 54:4-30. Duty of county recording officer where deed not certified...

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New Jersey Revised Statutes Title 54 - Taxation

New Jersey Revised Statutes
Title 54 - Taxation