[HISTORY: Adopted by the Township Council
of the Township of Pemberton as indicated in article histories. Amendments
noted where applicable.]
[Adopted 5-19-2021 by Ord. No. 20-2021]
A. The Township hereby authorizes the utilization of tax exemptions
in accordance with Article VIII, Section I, Paragraph 6, of the New
Jersey Constitution and establishes the eligibility of residential
and multiple dwellings, commercial and industrial structures for five-year
tax exemptions to the maximum degree permitted by N.J.S.A. 40A:21-1
et seq., throughout the entire Township.
B. Words and phrases used in this article shall have the meanings set
forth in N.J.S.A. 40A:21-3.
A. Improvements to dwellings more than 20 years old. Improvements to
dwellings more than 20 years old are eligible for tax exemption for
a period of five years. If approved, the Township, in determining
the value of the real estate, shall regard the first $25,000 of the
Assessor's full and true value of improvements for each dwelling
unit primarily and directly affected by 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
dwelling through the action of the elements sufficient to warrant
a reduction.
B. Construction of new dwelling or conversions to dwelling use. Construction
of new dwellings or the conversions of the buildings and structures
to dwelling use, including unutilized public buildings, are eligible
for tax exemption for a period of five years. If approved, the Township,
in determining value, shall regard 30% of the Assessor's full
and true value of the dwelling constructed or conversion alterations
made, as not increasing the value of the property for a total up to
five years, notwithstanding that the value of the property upon which
the construction or conversion occurs is increased thereby.
C. Improvement to multiple dwellings or conversions to multiple dwelling
use. Improvements to multiple dwellings or conversion of other buildings
and structures to multiple dwelling use, including unused public buildings,
are eligible for tax exemption for a period of five years. If approved,
the Township, in determining value, shall regard up to the Assessor's
full and true value of the improvements or conversion alterations
as not increasing the value of the property, notwithstanding that
the value of the property to which the improvements or conversion
alterations 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 dwellings sufficient to warrant a reduction.
D. Improvements to commercial and industrial structures. Improvements
to commercial and industrial structures are eligible for tax exemption
for a period of five years. If approved, the Township, in determining
value, shall regard up to the Assessor's full and true value
of the improvements as not increasing the value of the property, notwithstanding
that the value of the property to which the improvements is 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
dwellings sufficient to warrant a reduction.
E. New commercial or industrial structures and multiple dwellings and
new dwellings and conversions in Urban Enterprise Zone. New construction
of commercial and industrial structures and multiple dwellings and
new dwellings or conversions to dwelling use in an Urban Enterprise
Zone are eligible for tax exemption for a period of five years. The
owner shall enter into a written agreement with the Township to pay
a tax on the improvement in an amount equal to a percentage of taxes
otherwise due according to the following schedule:
(1) In the first full tax year after completion, no payment in lieu of
taxes otherwise due.
(2) In the second full tax year, an amount not less than 20% of taxes
otherwise due.
(3) In the third full tax year, an amount not less than 40% of taxes
otherwise due.
(4) In the fourth tax year, an amount not less than 60% of taxes otherwise
due.
(5) In the fifth full tax year, an amount not less than 80% of taxes
otherwise due.
Applications for tax exemption shall be filed with the Tax Assessor.
Every application shall be on a form prescribed by the Director of
the Division of Taxation in the Department of the Treasury and shall
be filed with the Assessor within 30 days, including Saturdays and
Sundays, following the completion of the improvement, conversion alteration
or construction. For new construction of industrial or commercial
structures or multiple dwellings, the applicant shall provide the
following information:
A. A general description of the project for which exemption 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 Township
Council 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 reasons for seeking tax exemption 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.
(3) Estimated tax payments that would be made by the applicant on the
project during the first full year following termination of the agreement.
H. If the project is a commercial or industrial structure, a description
of any leases agreements between the applicant and proposed users
of the project, and a history and description of the users' business.
I. If the project is a multiple dwelling, a description of the number
and types of dwelling units to be provided, a description of the common
elements or general common elements, and a statement of the proposed
initial rentals or sales prices of the dwelling units according to
type and any rental lease or resale restrictions to apply to the dwellings'
units with respect to low- and moderate-income housing.
J. Such other pertinent information as the Township Council may require.
Every application for exemption which is filed within the time
specified shall be approved and allowed by the Assessor within 60
days of the date filed, to the degree that the applications consistent
with the provisions of this article and the tax agreement, provided
that the improvement, conversion alteration or construction for which
the applications made qualifies as an improvement, a conversion alteration
or construction, pursuant to the provisions of N.J.S.A. 40A:21-1 et
seq., and the tax agreement, if any. 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.
The exemption of real property taxes provided by the Township
pursuant to this article shall apply to property taxes levied for
municipal, school and county government purposes and for the purpose
of funding any other property tax exemptions and abatements.
A. The Tax Assessor is authorized to grant exemptions and enter into
tax agreements for newly constructed and improved dwellings, other
than multiple dwellings, without review and approval by the Township
Council.
B. The Tax Assessor is authorized to grant exemptions and enter into
tax agreements for multiple dwellings, commercial and industrial structures
without review and approval by the Township Council if the value of
the improvements is determined to be less than $25,000. If the value
of the improvements equals or exceeds $25,000, then tax exemptions
and tax agreements shall be granted only by resolution of the Township
Council.
All tax agreements entered into pursuant to this article shall
be in effect for no more than five full tax years next following the
date of completion of the project.
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 provision, zoning, planning and building code requirements.
Within 30 days after the execution of a tax agreement, the Tax
Assessor shall forward a copy of the agreement to the Director of
the Division of Local Government Services in the Department of Community
Affairs.
The Tax Collector shall administer the terms of the agreement
during the period of the exemption as follows. All tax exemption agreements
shall provide that the tax shall be billed and collected in the same
manner as any conventional taxes and any arrearages shall accrue at
that rate of interest charged for delinquent real estate taxes and
shall likewise be subject to foreclosure for nonpayment. Further,
if any payments due under a tax exemption agreement shall be delinquent
for a period of 30 days, the tax exemption shall terminate as of the
date such payments first became delinquent.
The added assessment provisions of N.J.S.A. 54:4-63.3 and the
omitted assessment provisions of N.J.S.A. 54:4-63.20 and 54:3-33 shall
not be applicable to any property for which the owner has been granted
a tax exemption under this article.
A. If during any tax year prior to the termination of the tax agreement,
the property owner ceases to operate, disposes of the property or
fails to meet the conditions for qualifying, then the tax which would
otherwise have been payable for each tax year shall become due and
payable from the property owner as if no exemption had been granted.
The Tax Assessor, on behalf of the Township Council, shall notify
the property owner and the Tax Collector forthwith, and the Tax Collector
shall notify the property owner within 15 days of the date of disqualification
of the amount of taxes due. However, with respect to the disposal
of property, where it is determined that the new owner of the property
will continue to use the property pursuant to the qualifying conditions,
no tax shall be due, the exemption 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 ordinances, but nothing herein shall prohibit
a project, at the termination of an agreement, from qualifying for
and receiving the benefits of any other tax preference provided by
law.
An additional improvement, conversion alteration or construction
completed to a property already granted an exemption during the period
in which the exemption is in effect shall be eligible for an additional
exemption just as if such property had not received a previous exemption.
The additional improvement, conversion alteration or construction
shall be considered as separate for purposes of calculating the exemption,
except that the assessed value of any previous improvement, conversion
alteration or construction shall be added to the assessed valuation
as it was prior to that improvement, conversion alteration or construction,
for the purpose determining the assessed value of the property from
which any additional exemption is to be subtracted.
No exemption shall be granted for any property for which property
taxes or other municipal charges are delinquent or remain unpaid,
or for which penalties for nonpayment are due.
For each year that this tax exemption program is being offered,
the Tax Collector shall include an appropriate notice in the mailing
of the annual property tax bills to each owner of a dwelling located
in an area in which exemption may be allowed under this article.
A. The Tax Assessor, on behalf of the Township, shall report on or before
October 1 of each year to the Director of the Division of Local Government
Services in the Department of Community Affairs and to the Director
of the Division of Taxation in the Department of the Treasury the
total amount of real property taxes exempted within the Township in
the current tax year for each of the following:
(1)
Improvement of dwellings.
(2)
Construction of dwellings.
(3)
Improvements and conversions of multiple dwellings.
(4)
Improvements of commercial or industrial structures.
(5)
Construction of multiple dwellings under tax agreements.
(6)
Construction of commercial or industrial structures under tax
agreements.
B. In the case of Subsection
A(5) and
(6) above, the report shall state instead the total amount of payments made in lieu of taxes according to each formula utilized by the Township and the difference between that total amount and the total amount or real property taxes which would have been paid on the project had the tax agreement not been in effect for the current year.
Approved applications for projects under this five-year tax
exemption program shall not be eligible for other tax abatements or
exemptions. Further, any project that has been granted a long-term
tax exemption and/or has negotiated a payment in lieu of taxes (PILOT)
agreement shall also be ineligible to participate in this program.
This program shall expire on June 30, 2026. Any application
for an eligible project that is received prior to July 1, 2026, may
be approved by the Tax Assessor or, where applicable, Township Council
and shall be entitled to the full five-year tax exemption subject
to the provisions of this article.
[Adopted 12-18-2003 by Ord. No. 28-2003]
There is hereby established a hotel and motel
room occupancy tax in the Township of Pemberton which shall be fixed
at the uniform percentage rate of 1% on charges of rent for every
occupancy of a hotel or motel room in the Township on or after September
1, 2003 but before July 1, 2004. On or after July 1, 2004, said occupancy
tax shall be fixed at 3%. Said tax shall apply to all rooms in a hotel
or motel subject to taxation pursuant to N.J.S.A. 54:32B (sales tax).
The hotel and motel room occupancy tax shall
be in addition to any other tax or fee imposed pursuant to statute
or ordinance or resolution by any governmental entity upon the occupancy
of a hotel or motel room.
In accordance with the requirements of P.L.
2003, c.114:
A. All taxes imposed by this article 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 $200 for each offense.
The tax imposed by this article shall be collected
on behalf of the Township 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 joined as
a party in any action or proceeding brought to collect the tax.