New Jersey Revised Statutes
Title 54 - Taxation
Section 54:1-71 - Pinelands municipal property tax stabilization board; members; duties

New Jersey Revised Statutes

Title 54 - Taxation

Section 54:1-1 - State tax department continued; "department" defined

Section 54:1-2 - Department; powers and duties

Section 54:1-2.1 - Property Taxpayer Bill of Rights.

Section 54:1-6 - Commissioner to replace former board; exception

Section 54:1-7 - Official seal; form

Section 54:1-8 - Assistants; employment, duties and compensation

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

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

Section 54:1-13 - Annual report to legislature; recommendations

Section 54:1-14 - Books, records and documents; custody

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

Section 54:1-16 - Commissioner may issue subpoenas to witnesses

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

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

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

Section 54:1-20 - Increase of assessments to equalize valuations

Section 54:1-21 - Decrease and equalization of assessments

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

Section 54:1-23 - Notice and publication; service

Section 54:1-24 - Taxes to conform to corrected valuation

Section 54:1-25 - Investigation of method of local assessors

Section 54:1-26 - Authority of director to reassess property

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

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

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

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

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

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

Section 54:1-35 - Preparation of abstract of total ratables

Section 54:1-35a - Definitions

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

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

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

Section 54:1-35.2 - Form and contents of table

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

Section 54:1-35.4 - Review of equalization table

Section 54:1-35.5 - Effective date

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

Section 54:1-35.25 - Examinations; applications; qualifications; fee

Section 54:1-35.25a - Dispensation with 4-year college requirement; duration

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

Section 54:1-35.26 - Tax assessor certificate; fee

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

Section 54:1-35.28 - Certificate issued without examination; fee

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

Section 54:1-35.30 - Certificate necessary for appointment or reappointment

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

Section 54:1-35.32 - Tenure of office

Section 54:1-35.33 - Joint municipal tax assessor; eligibility

Section 54:1-35.34 - Rules and regulations

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

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

Section 54:1-35.37 - Person aggrieved by determination; hearing

Section 54:1-35.39 - Short title

Section 54:1-35.40 - Findings, determinations

Section 54:1-35.41 - Definitions

Section 54:1-35.42 - Allowance of relvaluation relief abatements

Section 54:1-35.43 - Determination of eligible properties

Section 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

Section 54:1-35.46 - Alternate payment date

Section 54:1-35.47 - Calculation of revaluation relief abatements

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

Section 54:1-35.49 - Policies, procedures

Section 54:1-35.50 - Rules, regulations

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

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

Section 54:1-39 - Order of removal; successor appointed

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

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

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

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

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

Section 54:1-45 - Separate accounts kept

Section 54:1-46 - Short title

Section 54:1-47 - Definitions

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

Section 54:1-49 - Qualifying municipalities; annual payments; computation; limitations

Section 54:1-50 - Participating municipalities; annual payments; computation; limitations

Section 54:1-51 - Allocation of funds

Section 54:1-52 - Date of payment

Section 54:1-53 - Appropriations

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

Section 54:1-58.1 - List of unlocated

Section 54:1-68 - Short title

Section 54:1-69 - Legislative findings

Section 54:1-70 - Definitions

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

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

Section 54:1-73 - Report by assessor

Section 54:1-74 - Valuation base

Section 54:1-75 - Entitlement amount

Section 54:1-76 - Payment of entitlement

Section 54:1-77 - Revision of land use ordinance

Section 54:1-78 - Priorities for disbursements

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

Section 54:1-80 - Reports; review; budget changes

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

Section 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

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

Section 54:1-85 - Distribution of funds; definitions.

Section 54:1-86 - Short title.

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

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

Section 54:1-89 - Appointment of county assessor.

Section 54:1-90 - Real property revaluation by municipality.

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

Section 54:1-92 - Duties of county assessor.

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

Section 54:1-94 - Review, revision or correction.

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

Section 54:1-96 - Hiring preference.

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

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

Section 54:1-99 - Transfer of property assessment function.

Section 54:1-100 - Rules, regulations.

Section 54:1-101 - Short title.

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

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

Section 54:1-104 - Real property assessment demonstration program.

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

Section 54:1-106 - Rules, regulations.

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

Section 54:3-1 - County boards of taxation continued

Section 54:3-2 - Taxation board members.

Section 54:3-3 - Terms; vacancies

Section 54:3-4 - Oath; filing

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

Section 54:3-5.1 - Reports to the director.

Section 54:3-6 - Salaries of board members.

Section 54:3-7 - County tax administrator

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

Section 54:3-7.2 - Training program

Section 54:3-8 - Salaries of administrator, assistants

Section 54:3-9 - Tenure

Section 54:3-10 - Administrator; removal; charges in writing; notice; trial; appeal

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

Section 54:3-12 - Other county and local boards abolished; exception

Section 54:3-13 - Secure taxation at taxable value

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

Section 54:3-15 - Boards to view assessed properties; meetings

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

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

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

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

Section 54:3-20 - Assessment of omitted property

Section 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.

Section 54:3-21.3 - Fees

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

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

Section 54:3-23 - Disobedience of witness, punishment

Section 54:3-24 - Perjury

Section 54:3-25 - Quorum; majority may act

Section 54:3-26 - Hearing, determination of appeals

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

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

Section 54:3-26.1 - Extension of time for hearing appeal

Section 54:3-27 - Payment of taxes pending appeal

Section 54:3-27.2 - Refund of excess taxes; interest.

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

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

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

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

Section 54:4-1 - Property subject to taxation.

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

Section 54:4-1.2 - Short title

Section 54:4-1.3 - Legislative findings and determinations

Section 54:4-1.4 - Definitions

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

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

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

Section 54:4-1.8 - Trailers; inapplicability of act

Section 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

Section 54:4-1.11 - Procedures for administration of tax

Section 54:4-1.12 - Storage tank deemed real property

Section 54:4-1.13 - Short title

Section 54:4-1.14 - Findings, declarations

Section 54:4-1.15 - Definitions

Section 54:4-1.16 - Schedule for reducing assessment

Section 54:4-1.17 - Construction of 1997 utility tax act.

Section 54:4-1.18 - Definitions relative to taxation of recreational vehicles.

Section 54:4-1.19 - Exemption from taxation as real property for certain recreational vehicles.

Section 54:4-1.20 - Outdoor advertising sign, structure deemed real property.

Section 54:4-2 - Taxation of property of corporations

Section 54:4-2.2a - State property defined

Section 54:4-2.2b - State property; assessment and subjection to in lieu tax payment

Section 54:4-2.2c - Statements of taxable value

Section 54:4-2.2d - Review and revision of list and assessment by director; notice; finality of determination by director

Section 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

Section 54:4-2.2f - Certification of amount of liability

Section 54:4-2.2g - Annual appropriation; inclusion in budget

Section 54:4-2.2h - Anticipation by municipalities in preparation of annual budget

Section 54:4-2.2i - Payment; dates

Section 54:4-2.2j - Appropriation lower than amount necessary for full funding; apportionment of payments

Section 54:4-2.2k - Rules and regulations; access to facts and information

Section 54:4-2.3 - Exempt property leased to person whose property is not exempt

Section 54:4-2.4 - Leasehold less than calendar year; proportionate assessment

Section 54:4-2.5 - Added Assessment Lists

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

Section 54:4-2.7 - Appeal

Section 54:4-2.8 - Lien upon leasehold estate

Section 54:4-2.9 - Proportionate cancellation on termination of leasehold estate

Section 54:4-2.10 - Anticipation of taxes to be collected from leasehold estates

Section 54:4-2.11 - Leasehold estates existing October 1, 1949

Section 54:4-2.12 - Application of act, exemptions.

Section 54:4-2.13 - Effective date

Section 54:4-2.25 - Standard of value for assessment of real property; taxable value

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

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

Section 54:4-2.31 - Personal property classifications; rules and regulations

Section 54:4-2.32 - Partial invalidity

Section 54:4-2.33 - Repeals

Section 54:4-2.34 - Applicability of act

Section 54:4-2.35 - Intention of legislature

Section 54:4-2.37 - Time of performance

Section 54:4-2.38 - Time of performance

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

Section 54:4-2.40 - Failure to file return; penalty

Section 54:4-2.41 - Use of returns; destruction

Section 54:4-2.42 - Confidential nature of returns

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

Section 54:4-2.44 - Standard of value; assessment

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

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

Section 54:4-2.47 - Taxable value of tangible personal property; computation

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

Section 54:4-2.49 - Failure to file return; penalty

Section 54:4-2.49a - No first year payment

Section 54:4-2.50 - Rules and regulations

Section 54:4-2.51 - Partial invalidity

Section 54:4-2.52 - Repealed

Section 54:4-2.53 - Application of act

Section 54:4-3.3 - Exemption of public property.

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

Section 54:4-3.3b - Date of commencement of exemption

Section 54:4-3.3c - Acquisition defined

Section 54:4-3.3d - Liability of state for taxes after acquisition

Section 54:4-3.3e - Jurisdiction over dispute

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

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

Section 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

Section 54:4-3.6 - Tax exempt property.

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

Section 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

Section 54:4-3.6d - Lease of tax exempt property

Section 54:4-3.6e - Leased school district property

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

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

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

Section 54:4-3.6i - Terms defined.

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

Section 54:4-3.7 - Charitable institution tax exemption

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

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

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

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

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

Section 54:4-3.18 - Exemption of turnpikes

Section 54:4-3.19 - Exemption of metals in transit

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

Section 54:4-3.21 - Exemption of motor vehicles

Section 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

Section 54:4-3.26 - Exemption of certain property of fraternal organizations

Section 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

Section 54:4-3.28 - Growing crops, trees, shrubs and vines not taxable before severance

Section 54:4-3.29 - Veterans' loans, exemption from taxation

Section 54:4-3.30 - Disabled veteran's exemption.

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

Section 54:4-3.31 - Filing of claim.

Section 54:4-3.32 - Return of certain taxes collected on exempt property.

Section 54:4-3.33 - "Dwelling house" defined.

Section 54:4-3.34 - "Total blindness" defined

Section 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

Section 54:4-3.49 - Definition

Section 54:4-3.50 - Application for exemption

Section 54:4-3.51 - Continuance of exemption

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

Section 54:4-3.53 - Certification of historic sites.

Section 54:4-3.54 - Cancellation of certification; issuance of new certification.

Section 54:4-3.54a - Certain historic properties exempt from taxation; qualifications.

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

Section 54:4-3.54a2 - Certain tax exemptions null and void; liability for certain taxes.

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

Section 54:4-3.54c - Cancellation of certification, notification.

Section 54:4-3.55 - Pleasure boats

Section 54:4-3.56 - Equipment for abating or preventing pollution; exemption

Section 54:4-3.57 - Certification of air pollution abatement facility

Section 54:4-3.58 - Revocation of pollution abatement certificate

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

Section 54:4-3.60 - Definition

Section 54:4-3.61 - Application for exemption

Section 54:4-3.62 - Continuance of exemption

Section 54:4-3.63 - Legislative findings and declaration

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

Section 54:4-3.65 - Application; filing; contents

Section 54:4-3.66 - Certification; procedure; qualifications

Section 54:4-3.67 - Annual certification of qualification

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

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

Section 54:4-3.70 - Administrative rules

Section 54:4-3.71 - Severability

Section 54:4-3.79 - Standards and guidelines; rules and regulations

Section 54:4-3.113 - Definitions

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

Section 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.

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

Section 54:4-3.113e - Revocation of certificate.

Section 54:4-3.113f - Review for aggrieved persons.

Section 54:4-3.113g - Rules, regulations.

Section 54:4-3.114 - Certified solar energy system

Section 54:4-3.115 - Certification; application; inspection of premises

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

Section 54:4-3.117 - Revocation; grounds

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

Section 54:4-3.119 - Amount of exemption; determination

Section 54:4-3.120 - Rules and regulations

Section 54:4-3.130 - Definitions

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

Section 54:4-3.132 - Certification; application; inspection

Section 54:4-3.133 - Certificate; issuance; contents; commencement of exemption

Section 54:4-3.134 - Revocation

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

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

Section 54:4-3.137 - Rules and regulations

Section 54:4-3.138 - Tax exemption

Section 54:4-3.139 - Findings, determinations

Section 54:4-3.140 - Definitions

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

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

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

Section 54:4-3.144 - Application procedure for tax abatement

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

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

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

Section 54:4-3.148 - Liability of owner for real property tax