Township of Carneys Point, NJ
Salem County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Township Committee of the Township of Carneys Point as indicated in article histories. Amendments noted where applicable.]
[Adopted 12-5-2012 by Ord. No. 874[1]]
[1]
Editor’s Note: This ordinance readopted former Art. I, Tax Exemption and Abatement on Commercial and Industrial Structures, adopted 12-9-1998 by Ord. No. 643.

§ 189-1 Definitions.

As used in this article, the following terms shall have the meanings indicated:
ABATEMENT
That portion of assessed value of a property as it existed prior to construction of a building or structure thereon which is exempted from taxation pursuant to this article.
ASSESSOR
The officer of the Township of Carneys Point charged with the duty of assessing real property for the purpose of general taxation.
COMMERCIAL OR INDUSTRIAL STRUCTURE
Structure or part thereof 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, 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 relocation from another qualifying municipality.
COMPLETION
Substantially ready for the intended use for which a building or structure is constructed, improved or converted.
CONSTRUCTION
The provision 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.
EXEMPTION
That portion of the Assessor's full and true value of any improvement, conversion, alteration or construction not regarded as increasing the taxable value of a property pursuant to this Act.[1]
IMPROVEMENT
A modernization, rehabilitation, renovation, alteration or repair which produces a physical change in an existing building or structure that improves the safety, sanitation, decency or attractiveness of the building or structure as a place for human habitation and which does not change its permitted use. In the case of a commercial or industrial structure, it shall not include ordinary painting, repairs and replacement of maintenance items or an enlargement of the volume of an existing structure by more than 30%. In no case shall it include the repair of fire or other damage to a property for which claim was received by any person from an insurance company at any time during the three-year period immediately preceding the filing of an application pursuant to this article.
[1]
Editor's Note: "This Act" refers to the Five-Year Exemption and Abatement Law. See N.J.S.A. 40A:21-1 et seq.

§ 189-2 Exemption from taxation for improvements to commercial or industrial structures.

Exemptions from taxation for improvements to commercial or industrial structures may be granted upon review, evaluation and approval of each application on an individual basis by the governing body. In determining the value of real property, the Township of Carneys Point shall regard up to the Assessor's full and true value of the improvements as not increasing the value of the property for a period of five years, notwithstanding that the value of the property to which the improvements are made is increased thereby. During the exemption period, the assessment on the property shall not be less than the assessment thereon existing immediately prior to the improvements, unless there is damage to the structure through action of the elements sufficient to warrant a reduction.

§ 189-3 Abatement from taxation for construction of commercial or industrial structures.

Abatements from taxation for construction of commercial or industrial structures may be granted upon review, evaluation and approval of each application on an individual basis by the governing body and upon execution of an agreement which shall be entered into between the Township of Carneys Point and the developer in accordance with the procedures set forth in this article.

§ 189-4 Application for tax abatements: contents.

A. 
A general description of a project for which abatement is sought.
B. 
A legal description of all real estate necessary for the project.
C. 
Plans, drawings and other documents as may be required by the governing body to demonstrate the structure and design of the project.
D. 
A description of the number, classes and type of employees to be employed at the project site within two years of completion of the project.
E. 
A statement of the reason for seeking tax abatement on the project and a description of the benefits to be realized by the applicant if a tax agreement is granted.
F. 
Estimates of the cost of completing such project.
G. 
A statement showing:
(1) 
The real property taxes currently being assessed at the project site;
(2) 
Estimated tax payments that would be made annually by the applicant on the project during the period of the agreement; and
(3) 
Estimated tax payments that would be made by the applicant on the project during the first full year following the termination of the tax agreement.
H. 
A description of any lease agreements between the applicant and proposed users of the project and a history and description of the users' businesses.
I. 
Such other pertinent information as the governing body may require.

§ 189-5 Tax agreements for particular projects; payments in lieu of full property tax; computation.

Upon adoption of an ordinance authorizing an agreement or agreements for tax abatements for a particular project or projects, the Township of Carneys Point may enter into written agreements with the applicants for the abatement of local real property taxes. An agreement shall provide for the applicant to pay to the Township of Carneys Point, in lieu of full property tax payments, an amount equal to a percentage of taxes otherwise due, according to the following schedule:
A. 
In the first full tax year after completion, no payment in lieu of taxes otherwise due.
B. 
In the second tax year, an amount not less than 20% of taxes otherwise due.
C. 
In the third tax year, an amount not less than 40% of taxes otherwise due.
D. 
In the fourth tax year, an amount not less than 60% of taxes otherwise due.
E. 
In the fifth tax year, an amount not less than 80% of taxes otherwise due.

§ 189-6 Duration of tax agreements; application of other laws to projects; valuation of tax-abated property for county tax apportionment; copy of agreement forwarded to Director of Division of Local Government Services.

A. 
All tax abatement agreements entered into pursuant to this article shall be in effect no more than the five full tax years next following the date of completion of the project.
B. 
All projects subject to tax agreement as provided herein shall be subject to all applicable federal, state and local laws and regulations on pollution control, worker safety, discrimination in employment, housing provisions, zoning, planning and building code requirements.
C. 
That percentage which the payment in lieu of taxes for a property bears to the property tax which would have been paid had an abatement not been granted for the property under the agreement shall be applied to the valuation of the property to determine the reduced valuation of the property to be included in the valuation of the Township of Carneys Point for determining equalization for county tax apportionment and school aid during the term of the tax agreements covering the properties, and at the termination of an agreement for a property, the reduced valuation procedure under this section shall no longer apply.
D. 
Within 30 days after the execution of a tax agreement, the Township of Carneys Point shall forward a copy of the agreement to the Director of the Division of Local Government Services in the Department of Community Affairs.

§ 189-7 Tax payments due upon disqualification of property owner prior to termination of agreement; termination of agreement.

A. 
If, during any tax year prior to the termination of the tax agreement, the property owner ceases to operate or disposes of the property or fails to meet the conditions for qualifying, then the tax which would have otherwise been payable for each tax year shall become due and payable from the property owner as if no abatement had been granted. The Tax Assessor shall notify the property owner and the Tax Collector forthwith, and the Tax Collector shall, within 15 days thereof, notify the owner of the property of the amount of taxes due. However, with respect to the disposal of the property, where it is determined that the new owner of the property will continue to use the property pursuant to the conditions which qualified the property, no tax shall be due, the exemption and the abatement shall continue, and the agreement shall remain in effect.
B. 
At the termination of a tax agreement, a project shall be subject to all applicable real property taxes as provided by state law and regulation and local ordinance, but nothing herein shall prohibit a project, at the termination of an agreement, for qualifying for and receiving the full benefits of any other tax preference provided by law.

§ 189-8 Determination of tax due upon completion of improvement.

The Assessor shall determine, on October 1 of the year following the date of the completion of an improvement or construction, the true taxable value thereof. Except for projects subject to tax agreement as provided herein, the amount of tax to be paid for the first full tax year following completion shall be based on the assessed valuation of the improvement not allowed an exemption pursuant to this article. The property shall continue to be treated in the appropriate manner for each of the five full years subsequent to the original determination of the Assessor.

§ 189-9 Ineligibility of property for which property taxes or penalties are due.

No exemption or abatement shall be granted pursuant to this article with respect to any property for which property taxes are delinquent or remain unpaid or for which penalties for nonpayment of taxes are due.

§ 189-10 Application; approval; recording as part of tax records.

No exemption or abatement shall be granted pursuant to this article except upon written application therefor filed with and approved by the Carneys Point Township Committee. Every application shall be on a form prescribed by the Director of the Division of Taxation in the Department of Treasury and provided for the use of claimants by the Township of Carneys Point and shall be filed with the Assessor and the Township Clerk within 30 days, including Saturdays and Sundays, following the completion of the improvements or construction. Every application for exemption or abatement which is filed within the time specified shall be approved and allowed by the Township Committee to the degree that the application is consistent with the provisions of this article, provided that the improvement or construction for which the application is made qualifies as an improvement or construction pursuant to the provisions of N.J.S.A. 40A:21-1 et seq. The granting of an exemption or tax agreement shall be recorded and made a permanent part of the official tax records of the taxing district, which record shall contain a notice of the termination date thereof.

§ 189-11 Notice to taxpayers of adoption of article.

Pursuant to N.J.S.A. 40A:21-20, notice of the adoption of this article shall be included in the mailing of annual property tax bills to each owner of a dwelling located in the Township of Carneys Point during the first year following adoption of the article.
[Adopted 9-24-2003 by Ord. No. 732]

§ 189-12 Purpose.

It is the purpose of this article to implement the provisions of P.L. 2003, c. 114,[1] which authorizes the governing body of a municipality to adopt an ordinance imposing a tax at a uniform percentage rate not to exceed 1% on charges of rent for every occupancy on or after July 1, 2003, but before July 1, 2004, and not to exceed 3% on charges of rent for every occupancy on or after July 1, 2004, of a room or rooms in a hotel subject to taxation pursuant to Subsection (d) of Section 3 of P.L. 1966, c. 40 (N.J.S.A. 54:32B-3) which shall be in addition to any other tax or fee imposed pursuant to statute or local ordinance or resolution by any governmental entity upon the occupancy of a hotel room.
[1]
Editor's Note: See N.J.S.A. 54:32D-1 et seq.

§ 189-13 Tax established.

There is hereby established a hotel and motel room occupancy tax in the Township of Carneys Point which shall be fixed at a uniform percentage rate of 1% on charges of rent for every occupancy of a hotel or motel room in the Township of Carneys Point on or after July 1, 2003, but before July 1, 2004, and 3% on charges of rent for every occupancy of a hotel or motel room in the Township of Carneys Point on or after July 1, 2004, or a room or rooms in a hotel subject to taxation pursuant to Subsection (d) of Section 3 of P.L. 1966, c. 40, N.J.S.A. 54:32B-3 (sales tax).

§ 189-14 Tax in addition to other taxes or fees.

The hotel and motel room occupancy tax shall be in addition to any other tax or fee imposed pursuant to statute or local ordinance or resolution by any governmental entity upon the occupancy of a hotel room.

§ 189-15 Payment; vendors; violations and penalties.

In accordance with the requirements of P.L. 2003, c. 114.[1]
A. 
All taxes imposed by this chapter shall be paid by the purchaser.
B. 
A vendor shall not assume or absorb any tax imposed by this article.
C. 
A vendor shall not in any manner advertise or hold out to any person or to the public in general, in any manner, directly or indirectly, that the tax will be assumed or absorbed by the vendor, that the tax will not be separately charged and stated to the customer or that the tax will be refunded to the customer.
D. 
Each assumption or absorption by a vendor of the tax shall be deemed a separate offense and each representation or advertisement by a vendor for each day that the representation or advertisement continues shall be deemed a separate offense.
E. 
The penalty for violation of the foregoing provisions shall be $500 for each offense.
[1]
Editor's Note: See N.J.S.A. 54:32D-1 et seq.

§ 189-16 Collection.

The tax imposed by this chapter shall be collected on behalf of the Township of Carneys Point by the person collecting the rent from the hotel or motel customer. Each person required to collect the tax herein imposed shall be personally liable for the tax imposed, collected or required to be collected hereunder. Any such person shall have the same right in respect to collecting the tax from a customer as if the tax were a part of the rent and payable at the same time; provided that the Chief Financial Officer of the Township shall be jointed as a party in any action or proceeding brought to collect the tax.