54:4-3.33 "Dwelling house" defined.
4. "Dwelling house," as used in P.L.1948, c.259 (C.54:4-3.30 et seq.), shall mean any one-family building or structure or any apartment of a horizontal property regime established pursuant to the "Horizontal Property Act," P.L.1963, c.168 (C.46:8A-1 et seq.) or any unit of a condominium property established pursuant to the "Condominium Act," P.L.1969, c.257 (C.46:8B-1 et seq.) owned and occupied by a claimant as his legal residence in this State, or any unit in a cooperative established pursuant to "The Cooperative Recording Act of New Jersey," P.L.1987, c.381 (C.46:8D-1 et seq.), or a mutual housing corporation as defined in section 2 of P.L.1990, c.61 (C.54:4-8.58), which is occupied by a claimant who is a tenant shareholder in that cooperative or mutual housing corporation as the claimant's legal residence in this State, or where a multiple-family building or structure is owned by a claimant, then that portion thereof which is occupied by the claimant as his legal residence in this State, and includes any outhouses or appurtenances belonging thereto or usually enjoyed therewith.
L.1948, c.259, s.4; amended 1949, c.172, s.3; 1977, c.293; 2021, c.175, s.1.
Structure New Jersey Revised Statutes
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 54:1-35.4 - 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 54:1-35.37 - 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 54:1-48 - 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 54:1-69 - Legislative findings
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 54:1-83 - 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 54:1-103 - 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 54:3-1 - County boards of taxation continued
Section 54:3-2 - Taxation board members.
Section 54:3-3 - Terms; vacancies
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 54:3-7.2 - Training program
Section 54:3-8 - Salaries of administrator, assistants
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 54:3-15 - 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 54:3-21.3a - Use of revenues from fees.
Section 54:3-23 - Disobedience of witness, punishment
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 54:4-1.2 - 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 54:4-1.8 - Trailers; inapplicability of act
Section 54:4-1.9 - Transfer inheritance and estate tax; application to manufactured homes
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 54:4-2.2e - 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 54:4-2.2k - 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 54:4-2.8 - 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 54:4-2.31 - Personal property classifications; rules and regulations
Section 54:4-2.32 - Partial invalidity
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 54:4-2.53 - Application of act
Section 54:4-3.3 - Exemption of public property.
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 54:4-3.3g - 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 54:4-3.6b - Continuation on transfer from one to another nonprofit organization
Section 54:4-3.6d - Lease of tax exempt property
Section 54:4-3.6e - Leased school district property
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 54:4-3.7 - 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 54:4-3.28 - 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 54:4-3.54a2 - 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 54:4-3.65 - Application; filing; contents
Section 54:4-3.66 - Certification; procedure; qualifications
Section 54:4-3.67 - Annual certification of qualification
Section 54:4-3.70 - 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 54:4-3.119 - 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 54:4-3.136 - 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 54:4-3.144 - 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 taxes on land
Section 54:4-3.149 - No abatement granted for properties on which taxes are delinquent
Section 54:4-3.150 - Short title
Section 54:4-3.151 - Findings, declarations relative to contaminated real property
Section 54:4-3.152 - Definitions
Section 54:4-3.153 - Designation of environmental opportunity zones
Section 54:4-3.154 - Ordinance providing for tax exemptions
Section 54:4-3.155 - Required application for exemption
Section 54:4-3.156 - Financial agreement evidencing approved exemption
Section 54:4-3.157 - Payments in quarterly installments
Section 54:4-3.158 - Remedial action workplan.
Section 54:4-3.159 - Real property acquired by Meadowlands Conservation Trust exempt from taxation.
Section 54:4-3.161 - Tenant rebate to medical dental practice, administration.
Section 54:4-4 - Certain municipal land extending into another county
Section 54:4-4.4 - Initial, further statements
Section 54:4-5a - Remission of county taxes
Section 54:4-5b - County institution; defined
Section 54:4-6 - County tax rebate
Section 54:4-6.2 - Short title
Section 54:4-6.3 - Definitions relative to tenants property tax rebates.
Section 54:4-6.4 - Property tax rebate to tenants by owner of qualified real rental property
Section 54:4-6.5 - Computation of amount of property tax reduction
Section 54:4-6.6 - Computation of property tax rebate
Section 54:4-6.7 - Payment of property tax rebate, credit
Section 54:4-6.10 - Regulations
Section 54:4-6.11 - Double damages
Section 54:4-6.13 - Severability
Section 54:4-7 - Deductions for slaughter of condemned cattle
Section 54:4-8 - Deductions made by tax collector; resolution
Section 54:4-8.10 - Definitions.
Section 54:4-8.11 - Veterans' tax deduction.
Section 54:4-8.12 - Application for tax deduction.
Section 54:4-8.13 - Filing of application with assessor
Section 54:4-8.15 - Facts essential to support claim for deduction.
Section 54:4-8.16 - Continuance of deductions
Section 54:4-8.17 - Apportionment of veteran's deduction; additional to other entitlements.
Section 54:4-8.18 - Continuance to deduction right; change in status.
Section 54:4-8.19 - Rules and regulations; forms
Section 54:4-8.20 - Administration of oaths
Section 54:4-8.23 - Application of act
Section 54:4-8.24 - Reimbursement to taxing district relative to veterans' property tax deductions
Section 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.
Section 54:4-8.27 - State payment to municipality, refund upon payment.
Section 54:4-8.40 - Definitions
Section 54:4-8.41a - Surviving spouse over 55; entitlement of deduction
Section 54:4-8.42 - Written application for deduction; inquiry into right
Section 54:4-8.44 - Facts essential to support claims for deduction
Section 54:4-8.44a - Filing for tax deduction
Section 54:4-8.45 - Continuance of deduction right; change in status
Section 54:4-8.47 - Rules and regulations; forms; applications without sworn oaths
Section 54:4-8.48 - Administration of oaths
Section 54:4-8.51 - Application of act
Section 54:4-8.52 - Certification of tax deductions to director
Section 54:4-8.53 - Inspection of records
Section 54:4-8.53a - Reimbursement to taxing district relative to deductions
Section 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
Section 54:4-8.56 - Regulations
Section 54:4-8.57 - Short title.
Section 54:4-8.58 - Definitions relative to the homestead credit act.
Section 54:4-8.59 - Homestead rebate or credit, amount; eligibility; determination.
Section 54:4-8.60 - Rebates for residential rental property units, amount; eligibility, conditions.
Section 54:4-8.61 - Rebates for property taxes and rent.
Section 54:4-8.62 - Rebate, credit applications.
Section 54:4-8.63 - Rebates, credits, distribution, payment.
Section 54:4-8.64 - Property tax delinquency; withholding of rebates, credits.
Section 54:4-8.65 - Rebates, credits not subject to legal process; exceptions.
Section 54:4-8.66 - Appeal to tax court from director's determination of amount.
Section 54:4-8.66a - Misrepresentation, penalty.
Section 54:4-8.66c - Recovery of rebates, credits.
Section 54:4-8.66d - Rules, regulations.
Section 54:4-8.66e - Administrative costs appropriated annually.
Section 54:4-8.67 - Definitions relative to homestead property tax reimbursement.
Section 54:4-8.68 - Income eligibility limits, adjustment.
Section 54:4-8.69 - Annual reimbursement entitlement.
Section 54:4-8.70 - Application for homestead property tax reimbursement.
Section 54:4-8.71 - Payments mailed
Section 54:4-8.72 - Proportionate shares, forms of ownership.
Section 54:4-8.73 - Rules, regulations.
Section 54:4-8.74 - Determination of base year.
Section 54:4-8.75 - Violations, penalties.
Section 54:4-8.76 - Short title.
Section 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.
Section 54:4-8.80 - Regional Efficiency Aid Program.
Section 54:4-8.81 - Rules for REAP aid to tenants.