All previous ordinances adopted by the Township of Monroe related
to abatements and exemptions for properties located in areas in need
of rehabilitation are superseded by this chapter.
The Township of Monroe may enter into agreements with applicants
for tax abatement on residential, commercial and industrial projects
which satisfy the chapter requirements hereinafter set forth. The
agreement shall provide for an abatement from real property taxation
on these projects for a period of not more than five years. During
such five-year period, the agreement shall provide for payments to
the Township of Monroe in lieu of full property taxes, which payment
shall be calculated as set forth hereinafter in this chapter. Applications
for abatement from taxation may be filed to take effect for the first
full year commencing after the tax year in which the authorizing ordinance
is adopted, and upon completion of the project for tax years thereafter
as set forth in P.L. 1991, c. 441 (N.J.S.A. 40A:21-1 et seq.), but
no application for tax abatement shall be filed for an abatement to
take initial effect for the 11th full tax year or any tax year occurring
thereafter unless this chapter is readopted by the governing body
of the Township of Monroe.
The Township of Monroe may grant exemptions of some portion
of the assessed valuation of construction of new dwellings, or of
conversions of other buildings and structures to dwelling use, or
both, may also provide for the abatement of some portion of the assessed
value of the property receiving the exemption as it existed immediately
prior to the construction or conversion alteration. An abatement for
a dwelling may be granted for a total of up to five years, but the
annual amount of the abatement shall not exceed 30% of the total cost
of the construction or conversion alteration, and the total amount
of abatements granted to any single property shall not exceed the
total cost of the construction or conversion alteration. The abatement
period and the annual percentage of the abatement to be granted shall
be set forth in this ordinance, which may include a schedule providing
for a different percentage of abatement, up to 30%, for each year
of the abatement period.
To be considered for tax abatement a new commercial or industrial
structure must contain a minimum of 5,000 square feet of floor space
for use. An enlargement of an existing commercial or industrial structure
must be more than 30% of the existing volume of the structure as defined
in N.J.S.A. 40A:21-3g.
The preliminary and final application must be on a form prescribed
by the Law/Tax Abatement Committee, and shall provide the following
information:
A. A general description of this project for which abatement is sought;
B. A legal description of all real estate necessary for the project;
C. Plans and drawings including a site layout on the total lot area,
and other documents as may be required by the governing body to demonstrate
the structure and design of the project;
D. A description of the number, classes, types of employees and average
estimated wages and salaries by employee class, to be employed at
the project site within two years of the completion of the project;
E. A statement of the reasons for seeking tax abatement on the project,
and a description of the benefits to be realized by the applicant
if tax abatement is granted;
F. Estimates of the cost of completing such project;
G. A statement showing the real property taxes currently being assessed
at the project site; estimated tax payments that would be made annually
by the applicant on the project during the period of tax abatement;
and estimated tax payments that would be made by the applicant on
the project during the first year following the termination of the
tax abatement agreement;
H. A description of any lease agreements between the applicant and proposed
users of the project, and a history and description of the user's
business;
I. Proof of payment of taxes through the current quarter;
J. Other pertinent data regarding the relationship, agreements and status
of other properties owned by the applicant within the Township of
Monroe; and
K. A certification must be filed with the Office of the Township Clerk,
signed by the owner and developer of the property/project which is
the subject of the tax abatement application certifying, under the
penalty of perjury, and later to be placed in the Tax Abatement Agreement,
the following information:
[Amended 3-28-2024 by Ord. No. O:13-2024]
(1) That the person making the certification has the authority, or is
vested with the authority to make the representations;
(2) That a percentage of actual tradespeople/workforce/labor to be employed
for the construction of all improvements, including all new buildings,
additions to existing structures, and all additional site improvements,
shall be domiciled in the County of Gloucester and shall be not less
than 75% and/or provide a signed Project Labor Agreement ("PLA") which
represents the residents of Gloucester County, the total tradespeople/work
force/labor utilized for construction of the project during its entire
duration, which will be defined as from the date of the issuance of
the first construction permit, through the date of the issuance of
a final certificate of occupancy;
(3) An acknowledgement that a breach of this provision by the owner/developer
will result in a forfeiture of tax abatement status for said property,
and that the discovery of such breach, during the course of the tax
abatement, shall also require a repayment of all abated taxes in full
to the Township of Monroe;
(4) This provision stating that this requirement shall also be binding
upon all successors-in-interest to said property/project which is
the subject of the tax abatement application, and that written notification
of this provision must be provided to all successors-in-title or interest
to said property, including the repayment requirement upon discovery
of the breach of this provision by the Township.
L. Such other
pertinent information as the governing body may require.
[Added 3-28-2024 by Ord. No. O:13-2024]
The following type projects/uses will be considered for tax
abatement by the Township of Monroe:
A. Light industrial, light manufacturing, and indoor warehousing facilities
which are nonpolluting and nonnoxious;
B. Scientific or industrial research engineering laboratory, testing
or experimental laboratory or similar establishment for research or
product development;
D. Wholesale distributorships;
E. Experimental, research testing, dental or medical laboratories;
F. Carpet or rug cleaning: laundry and dry cleaning;
G. Job printing and newspaper or book publishing;
H. Baking and food and dairy processing;
I. Corporate and professional offices;
J. General service and repair shops, including carpenter, cabinet making,
furniture repair, plumbing or similar shop;
K. Office of a builder, carpenter, caterer, cleaner, contractor, decorator,
electrician, furrier, mason, painter, plumber, roofer, upholsterer,
and similar nonnuisance businesses, excluding open storage of materials
and excluding open storage of motor vehicles;
L. Veterinary hospital, provided that all animals are kept in a permanent
enclosed structure and are not within 150 feet of any existing residential
use or zone;
M. Businesses and instructional school, including trade school;
N. Nursing homes, homes for the aged and assisted living facilities;
O. General commercial establishments permitted by zoning;
P. Accessory uses on the same lot with and customarily incidental to
any of the above permitted uses;
As used in this chapter, the following definitions shall apply:
ASSESSOR
The officer of the Township of Monroe charged with the duty
of assessing real property for the purpose of general taxation.
COMMERCIAL OR INDUSTRIAL STRUCTURE
A structure or part thereof used for the manufacturing, processing
or assembling of material or manufactured products, or for research,
office, industrial, commercial, retail, recreational, hotel or motel
facilities, or warehousing purposes, or for any combination thereof,
which the governing body determines will tend to maintain or provide
gainful employment within the municipality, assist in the economic
development of the municipality, maintain or increase the tax base
of the municipality and maintain or diversify and expand commerce
within the municipality. It shall not include any structure or part
thereof used or to be used by any business relocated from another
qualifying municipality unless the total square footage of the floor
area of the structure or part thereof used or to be used by the business
at the new site together with the total square footage of the land
used or to be used by the business at the new site exceeds the total
square footage of that utilized by the business at its current site
of operations by at least 10%, and the property that the business
is relocating to has been the subject of a remedial action plan costing
in excess of $250,000 performed pursuant to an administrative consent
order entered into pursuant to authority vested in the Commissioner
of Environmental Protection.
COMPLETION
Substantially ready for the intended use for which a building
or structure is constructed, improved or converted.
CONSTRUCTION
The development of a commercial or industrial structure or
the enlargement of the volume of an existing commercial or industrial
structure by more than 30%, but shall not mean the conversion of an
existing building or structure to another use.
PHASED PROJECTS
Commercial or industrial construction involving multiple
structures that are built separately.
An application filing fee of $300 shall be paid by the applicant
at the time of filing the preliminary application. The application
fee will provide for the administrative services to be undertaken
by the Law/Tax Abatement Committee, Township professionals and/or
any other Township official, in order to render a determination on
the applicant's eligibility for a tax abatement. The filing fee shall
cover the cost for both the preliminary application and final application
review and determination process.