[Adopted 12-28-2011 by Ord. No. 56-2011[1]]
[1]
Editor's Note: This ordinance also repealed former Art.
III, Tax Abatement for Improvements in Mullica Hill Historic District,
adopted 3-3-2008 by Ord. No. 05-2008.
A.
The intention of this article is to effectuate and accomplish the
purposes authorized by N.J.S.A. 40A:21-1 et seq., which permits municipalities
to grant for periods of five years exemptions or abatements, or both,
from taxation in areas of the Township of Harrison in need of rehabilitation.
B.
The intended purposes of this article are to:
(1)
Promote the improvement, rehabilitation and/or construction of dwellings,
multiple dwellings, commercial structures, industrial structures and
mixed-use structures within designated rehabilitation areas of the
Township of Harrison.
(2)
Improve property values.
(3)
Foster civic beauty.
(4)
Protect and enhance the Township's attractions to residents,
tourists and visitors and serve as a support and stimulus to business
and industry.
The Township Committee hereby authorizes the utilization of tax exemptions and abatements in accordance with the authority granted under Article VIII, Section 1, paragraph 6 of the New Jersey Constitution and establishes the eligibility of dwellings, multiple dwellings, industrial structures, commercial structures, and mixed-use structures for exemptions and abatements to the maximum degree permitted by N.J.S.A. 40A:21-1 et seq. throughout the area designated as in need of rehabilitation as defined in § 196-10B and/or properties located within the Township's Mullica Hill Historic District as defined in § 225-32 of the Harrison Township Code.
A.
The definitions contained in N.J.S.A. 40A:21-3 are incorporated herein
by reference as if set forth at length. As used in this article, those
words shall have the meanings as so defined unless a different meaning
is clearly expressed.
B.
AREA IN NEED OF REHABILITATION
ASSESSOR
COMPLETION
MIXED-USE STRUCTURE
MUNICIPAL CHARGES
PROJECT
THE ACT
THE TOWNSHIP
Additional terms. As used in this article, the following definitions
shall apply:
A portion or all of a municipality which has been determined
to be an area in need of rehabilitation or redevelopment pursuant
to the Local Redevelopment and Housing Law, P.L.1992, c. 79 (N.J.S.A.
40A:12A-1 et seq.), a blighted area as determined pursuant to the
Blighted Areas Act, P.L.1949, c. 187 (N.J.S.A. 40:55-21.1 et seq.[1]), or which has been determined to be in need of rehabilitation
pursuant to P.L.1975, c. 104 (N.J.S.A. 54:4-3.72 et seq.[2]), P.L.1977, c. 12 (N.J.S.A. 54:4-3.95 et seq.[3]), or P.L.1979, c. 233 (N.J.S.A. 54:4-3.121 et seq.).[4]
The officer of a taxing district charged with the duty of
assessing real property for the purpose of general taxation.
Substantially ready for the intended use for which a building
or structure is constructed, improved or converted. For purposes of
determining the date of completion of the project, it will be presumed
that the date of the issuance of a certificate of occupancy to the
owner is the date that the building or structure is substantially
ready for its intended use, unless the owner provides proof acceptable
to the Assessor within 30 days of the issuance of the certificate
of occupancy that some other date is actually the date that the building
or structure is substantially ready for its intended use.
A structure with two or more different uses, such as residential,
commercial or industrial.
Property taxes, assessments, water or sewer charges and any
other charge for which a lien may be created, together with interest
and penalties thereon, including all advertising fees and costs of
sale.
Any improvement, construction or conversion undertaken by
a single entity pursuant to a redevelopment plan, which may include
the construction, reconstruction, conversion, structural alteration,
relocation or enlargement of any building or other structure, or of
any mining excavation or landfill, and any use or change in the use
of any building or other structure, or land or extension of use of
land, for which permission may be required pursuant to the Municipal
Land Use Law, N.J.S.A. 40:55D-1 et seq., except that in the case of
dwellings, it shall mean the improvement, construction or conversion
of any dwelling on a single parcel of land.
The Five-Year Exemption and Abatement Law, N.J.S.A. 40A:21-1
et seq., enacted into law on or about January 18, 1992, as amended
and supplemented.
The Township of Harrison.
[1]
Editor's Note: N.J.S.A. 40:55-21.1 through 40:55-21.14
were repealed by L. 1992, c. 79, § 59. See now N.J.S.A.
40A:12A-1 et seq.
[2]
Editor's Note: N.J.S.A. 54:3-72 through 54:3-78 were
repealed by L. 1991, c. 441, § 22, effective 1-18-1992.
See now N.J.S.A. 40A:21-1 et seq.
[3]
Editor's Note: N.J.S.A. 54:4-3.95 through 54:4-3.112
were repealed by L. 1991, c. 441, § 22, effective 1-18-1992.
See now N.J.S.A. 40A:21-1 et seq.
[4]
Editor's Note: N.J.S.A. 54:4-3.121 through 54:4-3.129
were repealed by L. 1991, c. 441, § 22, effective 1-18-1992.
See now N.J.S.A. 40A:21-1 et seq.
C.
Where consistent with the context used in this article, words importing
the singular shall include the plural, words importing the plural
shall include the singular and words importing one gender shall include
all other genders.
This article authorizes the Township of Harrison to grant exemptions
and abatements to commence and take effect in the 2012 tax year and
thereafter for a period of 10 years. Exemptions and abatements granted
prior to the effective date are hereby ratified and shall continue
in operation and effect according to the terms of said abatement and/or
exemption.
A.
The Mayor and Township Committee may enter into agreements with developers
and/or owners of property that are in areas in need of redevelopment
or rehabilitation within the Township of Harrison, as determined by
the Mayor and Council in accordance with N.J.S.A. 40A:12A-1 et seq.
providing tax abatements and/or exemptions for the construction and
rehabilitation of dwellings, multiple dwellings, industrial structures,
commercial structures and mixed-use structures within the Township
of Harrison pursuant to the Act and the requirements of this article.
B.
The Assessor may approve tax exemptions and/or abatements for the
benefit of developers and/or owners of property that are in areas
in need of redevelopment or rehabilitation within the Township of
Harrison, as determined by the Mayor and Township Committee in accordance
with N.J.S.A. 40A:12A-1 et seq. for the construction and rehabilitation
of single-family dwellings, multiple dwellings, industrial structures,
commercial structures and mixed-use structures within the Township
of Harrison pursuant to the Act and the requirements of this article.
C.
All tax abatements and exemption agreements shall provide that the
property owner is subject to all applicable federal, state and local
laws and regulations, including but not limited to laws and regulations
governing pollution control, worker safety, discrimination in employment,
housing provisions, zoning, planning and building code requirements.
Subject to the approval of the Assessor, improvements made to
dwellings shall be eligible for a tax exemption in accordance with
the following:
A.
Only improvements made to dwellings more than 20 years old are eligible
for tax exemption for a period of five years. For purposes of eligibility
under this section, a dwelling will be considered less than 20 years
old if in the last 20 years, the dwelling has been demolished in its
entirety or where less than 60% of the original square footage of
the dwelling remains.
B.
Upon approval, the Assessor in determining value shall regard the
first $25,000 of the 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, notwithstanding that
the value of the property to which the improvements are made is increased
thereby.
C.
The five-year exemption period shall not commence until the first
full year following the tax year in which the improvements are completed.
D.
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 action of the elements sufficient to warrant a reduction, or an abatement in accordance with § 196-14 has been granted.
Improvements made to dwellings shall be eligible for tax abatement
for a period of five years in accordance with the following:
A.
Resolution required. Abatements for improvements to dwellings may
only be approved by resolution of the Mayor and Township Committee.
B.
Eligibility. In order to be eligible for a tax abatement:
(2)
The dwelling shall be eligible for and be receiving an exemption under § 196-13 of this article;
(3)
The improvements shall have been made to a dwelling more than 20
years old. For purposes of eligibility under this section, a dwelling
will be considered less than 20 years old if in the last 20 years,
the dwelling has been demolished in its entirety or where less than
60% of the original square footage of the dwelling remains.
C.
Amount of abatement. Upon approval, the Township of Harrison shall
grant an abatement of the assessed value of the property as it existed
immediately prior to the improvement in the amount of 30% of the annual
tax exemption of $25,000 per dwelling for each year of the abatement
period.
D.
Abatement period. Eligible improvements shall be entitled to a tax
abatement for a period of five years. The five-year abatement period
shall not commence until the first full year following the tax year
in which the improvements are completed.
Construction of new dwellings shall be eligible for tax exemption
for a period of five years in accordance with the following:
A.
Tax exemptions for projects whose estimated tax assessment on the
constructed dwelling would be less than $100,000 per annum are subject
to approval of the Assessor.
B.
Tax exemptions for projects whose estimated tax assessment on the constructed dwelling would be more than $100,000 per annum may only be approved by resolution of the Mayor and Township Committee. In order to be eligible for a tax exemption, an application must be filed with the Assessor in accordance with § 196-27.
C.
Upon approval, the Assessor or Mayor and Township Committee, in determining
value, shall regard a percentage of the Assessor's full and true
value of the dwelling constructed as not increasing the value of the
property for a period of five years in accordance with the following
schedule. This exemption is to be granted notwithstanding that the
value of the property upon which the construction occurs is increased
thereby.
(1)
In the first full tax year after completion, 30% of the Tax Assessor's
full and true value of the new dwelling.
(2)
In the second tax year, 25% of the Tax Assessor's full and true
value of the new dwelling.
(3)
In the third tax year, 20% of the Tax Assessor's full and true
value of the new dwelling.
(4)
In the fourth tax year, 15% of the Tax Assessor's full and true
value of the new dwelling.
(5)
In the fifth tax year, 10% of the Tax Assessor's full and true
value of the new dwelling.
D.
The five-year exemption period shall not commence until the first
full year following the tax year in which the construction is completed.
The conversion of other buildings and structures, including
unutilized public buildings, to dwelling use shall be eligible for
tax exemption for a period of five years in accordance with the following:
A.
Tax exemptions for projects whose estimated tax assessment on the
converted dwelling would be less than $100,000 per annum are subject
to approval of the Assessor.
B.
Tax exemptions for projects whose estimated tax assessment on the converted dwelling would be more than $100,000 per annum may only be approved by resolution of the Mayor and Township Committee. In order to be eligible for a tax exemption, an application must be filed with the Township of Harrison in accordance with § 196-27.
C.
Upon approval, the Assessor or Mayor and Township Committee, in determining
value, shall regard a percentage of the Assessor's full and true
value of the dwelling converted as not increasing the value of the
property for a period of five years, in accordance with the following
schedule. This exemption is to be granted notwithstanding that the
value of the property upon which the conversion occurs is increased
thereby.
(1)
In the first full tax year after completion, 30% of the Tax Assessor's
full and true value of the converted dwelling.
(2)
In the second tax year, 25% of the Tax Assessor's full and true
value of the converted dwelling.
(3)
In the third tax year, 20% of the Tax Assessor's full and true
value of the converted dwelling.
(4)
In the fourth tax year, 15% of the Tax Assessor's full and true
value of the converted dwelling.
(5)
In the fifth tax year, 10% of the Tax Assessor's full and true
value of the converted dwelling.
D.
The five-year exemption period shall not commence until the first
full year following the tax year in which the dwelling conversion
is completed.
Conversions to dwelling use shall be eligible to tax abatement
for a period of five years in accordance with the following:
A.
Abatements for conversions to dwelling use may only be approved by resolution of the Mayor and Township Committee. In order to be eligible for a tax abatement, an application must be filed with the Township of Harrison in accordance with § 196-27, and the dwelling shall be eligible for and be receiving an exemption under § 196-16 of this article.
B.
Upon approval, the Township of Harrison shall grant an abatement
of the assessed value of the property in the amount of 30% of the
total cost of the conversion for each year of the abatement period.
C.
The five-year abatement period shall not commence until the first
full year following the tax year in which the conversion is completed.
Improvements to multiple dwellings shall be eligible for tax
exemption for a period of five years in accordance with the following:
A.
Tax exemptions for projects whose estimated tax assessment on the
multiple dwellings would be less than $200,000 per annum are subject
to approval of the Assessor.
B.
Tax exemptions for projects whose estimated tax assessment on the multiple dwellings would be more than $200,000 per annum may only be approved by resolution of the Mayor and Township Committee. In order to be eligible for a tax exemption, an application must be filed with the Township of Harrison in accordance with § 196-27.
C.
Upon approval, the Assessor or Mayor and Township Committee, in determining
value, shall regard a portion of the Assessor's full and true
value of the improvements as not increasing the value of the property
for a period of five years, in accordance with the following schedule.
This exemption is to be granted notwithstanding that the value of
the property upon which the improvements to the multiple dwellings
occur is increased thereby.
(1)
In the first full tax year after completion, 100% of the Assessor's
full and true value of the improvements.
(2)
In the second tax year, 80% of the Assessor's full and true
value of the improvements.
(3)
In the third tax year, 60% of the Assessor's full and true value
of the improvements.
(4)
In the fourth tax year, 40% of the Assessor's full and true
value of the improvements.
(5)
In the fifth tax year, 20% of the Assessor's full and true value
of the improvements.
D.
The five-year exemption period shall not commence until the first
full year following the tax year in which the improvements to the
multiple dwelling is completed.
E.
During the exemption period, the assessment on the property shall not be less than the assessment existing thereon immediately prior to the improvement unless there is damage to the multiple dwelling through action of the elements sufficient to warrant a reduction or an abatement in accordance with § 196-19 has been granted.
Improvements to multiple dwellings shall be eligible for tax
abatement for a period of five years in accordance with the following:
A.
Abatements for improvements to multiple dwellings may only be approved by resolution of the Mayor and Township Committee. In order to be eligible for a tax abatement, an application must be filed with the Township of Harrison in accordance with § 196-27, and the multiple dwelling shall be eligible for and be receiving an exemption under § 196-18 of this article.
B.
Upon approval, the Township of Harrison shall grant an abatement
of the assessed value of the property in the amount of 30% of the
total cost of the improvement for each year of the abatement period;
provided however, that the total amount of the abatement over the
five-year abatement period shall not exceed the total cost of the
improvement.
C.
The five-year abatement period shall not commence until the first
full year following the tax year in which the improvement is completed.
Improvements to commercial structures are eligible for tax exemption
for a period of five years in accordance with the following:
A.
Tax exemptions for projects whose estimated property tax assessment
on the property would be less than $200,000 per annum are subject
to the approval of the Assessor. Upon approval by the Assessor, in
determining value the Assessor or Mayor and Township Committee 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
in accordance with the following schedule:
(1)
In the first full tax year after completion, no payment in lieu of
taxes otherwise due.
(2)
In the second tax year, an amount not less than 20% of taxes otherwise
due.
(3)
In the third 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 tax year, an amount not less than 80% of taxes otherwise
due.
B.
Tax exemptions for projects whose estimated tax assessment on the property would be more than $200,000 per annum may only be approved by ordinance of the Mayor and Township Committee in accordance with the procedure set forth in § 196-21 for new commercial construction.
C.
This exemption is to be granted notwithstanding that the value of
the property to which the improvement 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 structure through
action of the elements sufficient to warrant a reduction.
D.
The five-year exemption period shall not commence until the first
full year following the tax year in which the improvement is completed.
A.
New construction of commercial structures is eligible for tax exemption
and abatement for a period of five years. This exemption may only
be approved by ordinance of the Mayor and Township Committee on a
project-by-project basis.
B.
Applicants for tax exemption and abatement shall provide the Mayor
and Township Committee with an application setting forth all of the
following information:
(1)
A general description of a project for which exemption and abatement
is sought.
(2)
A legal description of all real estate necessary for the project.
(3)
Plans, drawings and other documents as may be required by the Mayor
and Township Committee to demonstrate the structure and design of
the project.
(4)
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.
(5)
A statement of the reasons for seeking tax exemption and abatement
on the project and a description of the benefits to be realized by
the applicant if a tax agreement is granted.
(6)
A good-faith estimate of the cost of completing such project, together
with the expected method or plan of financing the improvements.
(7)
A construction time schedule and projected completion schedule.
(8)
A statement showing the real property taxes currently being assessed
at the project site, the proposed method of computing the payment
in lieu of taxes, the estimated tax payments that would be made annually
by the applicant on the project during the period of the agreement,
and the estimated tax payments that would be made by the applicant
on the project during the first full year following the termination
or expiration of the tax agreement.
(9)
A description of any lease agreement between the applicant and proposed
users of the project and a history and description of the users'
businesses.
(10)
A disclosure statement of the interests of all parties, including
subsidiary companies, in the property project.
(11)
The owner's certification that the improvement as proposed meets the requirements of the redevelopment plan or the Township of Harrison's Zoning Ordinance, Chapter 225.
(12)
The signature of the owner and the owner's certification
as to the truth and accuracy of the contents contained in the application.
(13)
Such other pertinent information as the Mayor and Township Committee
may require on a case-by-case basis.
C.
The owner shall enter into a written agreement with the Township
of Harrison, which shall provide for the owner to pay to the Township
of Harrison a payment in lieu of full property taxes on the newly
constructed commercial structures to be computed in accordance with
one, but in no case a combination, of the following three formulas
set forth in N.J.S.A. 40A:21-10 et seq.: the cost basis, the gross
revenue basis or the tax phase-in basis. The agreement shall provide
that the tax shall be billed and collected in the same manner as any
conventional taxes, and any arrearages shall accrue at the rate of
interest charged for delinquent real estate taxes.
D.
The five-year exemption and abatement period shall not commence until
the first full year following the tax year in which the construction
of the commercial structures is completed.
E.
The Mayor and Township Committee shall be responsible for the administration
and enforcement of the tax agreement in accordance with the following:
(1)
In the event that a property owner subject to a tax agreement ceases
to operate or disposes of the property or fails to meet the conditions
for qualifying for the exemption and abatement, the local property
taxes due for all the prior years subject to exemption and abatement
and for the current year shall be payable as if no exemption and abatement
had been granted.
(2)
In the event that the subject property has been transferred to a
new owner and it is determined that the new owner will continue to
use the property pursuant to the qualifying conditions, no additional
tax shall be due, the exemption shall continue and the agreement shall
remain in effect.
(3)
The Mayor and Township Committee shall notify the property owner
and the Assessor of the amount of taxes due within 15 days of the
date of disqualification.
F.
The Township of Harrison Clerk shall forward a copy of all tax exemption
and abatement agreements to the Director of the Division of Local
Government Services in the Department of Community Affairs within
30 days of the date of execution of said agreement.
Improvements to industrial structures are eligible for tax exemption
for a period of five years in accordance with the following:
A.
Tax exemptions for projects whose estimated property tax assessment
on the property would be less than $200,000 per annum are subject
to the approval of the Assessor. Upon approval by the Assessor, in
determining value the Assessor or Mayor and Township Committee 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
in accordance with the following schedule:
(1)
In the first full tax year after completion, no payment in lieu of
taxes otherwise due.
(2)
In the second tax year, an amount not less than 20% of taxes otherwise
due.
(3)
In the third 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 tax year, an amount not less than 80% of taxes otherwise
due.
B.
Tax exemptions for projects whose estimated tax assessment on the property would be more than $200,000 per annum may only be approved by ordinance of the Mayor and Township Committee in accordance with the procedure set forth in § 196-23 for new construction of industrial structures.
C.
This exemption is to be granted notwithstanding that the value of
the property to which the improvement 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 structure through
action of the elements sufficient to warrant a reduction.
D.
The five-year exemption period shall not commence until the first
full year following the tax year in which the improvement is completed.
A.
New construction of industrial structures is eligible for tax exemption
and abatement for a period of five years. This exemption may only
be approved by ordinance of the Mayor and Township Committee on a
project-by-project basis.
B.
Applicants for tax exemption and abatement shall provide the Mayor
and Township Committee with an application setting forth all of the
following information:
(1)
A general description of a project for which exemption and abatement
is sought.
(2)
A legal description of all real estate necessary for the project.
(3)
Plans, drawings and other documents as may be required by the Mayor
and Township Committee to demonstrate the structure and design of
the project.
(4)
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.
(5)
A statement of the reasons for seeking tax exemption and abatement
on the project and a description of the benefits to be realized by
the applicant if a tax agreement is granted.
(6)
A good-faith estimate of the cost of completing such project, together
with the expected method or plan of financing the improvements.
(7)
A construction time schedule and projected completion schedule.
(8)
A statement showing the real property taxes currently being assessed
at the project site, the proposed method of computing the payment
in lieu of taxes, the estimated tax payments that would be made annually
by the applicant on the project during the period of the agreement,
and the estimated tax payments that would be made by the applicant
on the project during the first full year following the termination
or expiration of the tax agreement.
(9)
A description of any lease agreement between the applicant and proposed
users of the project and a history and description of the users'
businesses.
(10)
A disclosure statement of the interests of all parties, including
subsidiary companies, in the property project.
(11)
The owner's certification that the improvement as proposed meets the requirements of the redevelopment plan or the Township of Harrison's Zoning Ordinance, Chapter 225.
(12)
The signature of the owner and the owner's certification
as to the truth and accuracy of the contents contained in the application.
(13)
Such other pertinent information as the Mayor and Township Committee
may require on a case-by-case basis.
C.
The owner shall enter into a written agreement with the Township
of Harrison to pay a tax on the newly constructed industrial structures
to be computed in accordance with one, but in no case a combination,
of the following three formulas set forth in N.J.S.A. 40A:21-10 et
seq.: the cost basis, the gross revenue basis or the tax phase-in
basis. The agreement shall provide that the tax shall be billed and
collected in the same manner as any conventional taxes, and any arrearages
shall accrue at the rate of interest charged for delinquent real estate
taxes.
D.
The five-year exemption and abatement period shall not commence until
the first full year following the tax year in which the construction
of the industrial structures is completed.
E.
The Mayor and Township Committee shall be responsible for the administration
and enforcement of the tax agreement in accordance with the following:
(1)
In the event that a property owner subject to a tax agreement ceases
to operate or disposes of the property or fails to meet the conditions
for qualifying for the exemption and abatement, the local property
taxes due for all the prior years subject to exemption and abatement
and for the current year shall be payable as if no exemption and abatement
had been granted.
(2)
In the event that the subject property has been transferred to a
new owner and it is determined that the new owner will continue to
use the property pursuant to the qualifying conditions, no additional
tax shall be due, the exemption shall continue and the agreement shall
remain in effect.
(3)
The Mayor and Township Committee shall notify the property owner
and the Assessor of the amount of taxes due within 15 days of the
date of disqualification.
F.
The Township of Harrison Clerk shall forward a copy of all tax exemption
and abatement agreements to the Director of the Division of Local
Government Services in the Department of Community Affairs within
30 days of the date of execution of said agreement.
New construction of mixed-use structures are eligible for tax
abatement and exemption in accordance with the requirements set forth
in this article for the various components of the mixed-use.
The Township Committee hereby determines that an additional
improvement, conversion or construction completed on a property already
granted a previous exemption or abatement pursuant to this article
during the period in which the previous exemption or abatement is
in effect shall be eligible for an additional exemption or abatement.
The additional improvement, conversion or construction shall be considered
as separate for purposes of calculating the exemption and abatement,
except that the assessed value of any previous improvement, conversion
or construction shall be added to the assessed valuation as it was
prior to that improvement, conversion or construction for the purpose
of determining the assessed value of the property for which any additional
abatement is to be subtracted.
The Assessor shall determine, on October 1 of the year following
the date of the completion of any improvement, conversion or construction
the true taxable value thereof. The amount of tax to be paid for the
first full tax year following completion of any improvement, conversion
or construction for any portion thereof not subject to an assessment
or abatement shall be based on the valuation of the property by the
Assessor pursuant to this section and shall continue in the appropriate
manner for each of the five full tax years of the abatement and/or
exemption period.
A.
Applicants are encouraged to apply for tax exemption on improvements
prior to the commencement of construction of the improvement, conversion
or new construction. However, applicants for tax abatement and/or
exemption shall submit an application to the Assessor on a form prescribed
by the Director of the Division of Taxation in the Department of Treasury
no later than 30 calendar days, including Saturdays and Sundays, following
the completion of the improvement, new construction or conversion.
Such forms are available on the Department of Treasury's website
at http://www.state.nj.us/treasury/taxation/prntlpt.shtml or by contacting
the Department of Treasury as follows:
B.
Upon receipt, the Assessor shall forward a copy of the completed
application to the Mayor and Township Committee within 30 days of
the receipt of same for all tax exemption and/or abatement requests
requiring Mayor and Township Committee approval within a rehabilitation
area. Following receipt of a completed application as set forth above,
the Mayor and Township Committee or the Assessor, as applicable, shall
review same to determine whether an abatement and/or exemption shall
be granted. If the application seeks an abatement or exemption for
the Mullica Hill Historic District, the procedure for approval shall
be as follows:
(1)
Review the application. When the Tax Assessor deems the application
complete and that the improvement(s) meet the intent and criteria
established by N.J.S.A. 40A:21-1 et seq., it shall be forwarded to
the Historic Preservation Commission, a public agency created by authorization
of the State of New Jersey.
(2)
The Historic Preservation Commission shall forthwith review the application consistent with the goals and objectives of the Mullica Hill Historic District (Chapter 225, Article V of the Harrison Township Code). Upon the issuance of a certificate of appropriateness, pursuant to § 225-36A, the Historic Preservation Commission shall forward to the Township Committee an advisory report requesting the project be approved.
(3)
The Township Committee, upon receipt of the report set forth above,
shall consider passage of an appropriate tax abatement ordinance for
said project.
C.
All tax abatements and/or exemptions and all tax agreements shall
be recorded and made a permanent part of the official tax records
of the Township of Harrison, which records shall contain a notice
of termination date thereof.
D.
The Clerk of the Township of Harrison is authorized to forward a
copy of all executed abatement agreements entered into pursuant to
this article to the Director of the Division of Local Government Services
in the Department of Community Affairs within 30 days of the date
of execution.
E.
Any tax exemption and/or abatement approved pursuant to this article
shall apply to the property taxes levied for Township of Harrison
purposes, school purposes, county government purposes and for the
purposes of funding any other property tax exemptions or abatements.
F.
Every application for exemption and/or abatement shall be subject
to the provisions of this article as well as the provisions of N.J.S.A.
40A:21-1 et seq., and all rules and regulations promulgated thereunder.
An exemption and/or abatement that is granted shall take effect
on January 1 of the first full tax year following the date of completion
of the project.
In the event that a property owner subject to a tax agreement
shall become delinquent on local property taxes, municipal charges,
ceases to operate, disposes of the property or fails to meet the conditions
for qualifying for the abatement during the abatement period, the
local property taxes due for all the prior years subject to abatement
and for the current year shall be payable as if no exemption or abatement
had been granted. The Tax Collector of the Township of Harrison shall
notify the property owner within 15 days of the date of disqualification
of the amount of taxes due. In the event that the subject property
has been transferred to a new owner and it is determined that the
new owner will continue to use the property pursuant to the qualifying
conditions, no tax shall be due, the exemption and abatement shall
continue and the agreement shall remain in effect.
No exemption or abatement shall be granted or tax agreement
entered into pursuant to this article for any property for which property
taxes or other municipal charges, including interest thereon, are
delinquent or remain unpaid or for which penalties for nonpayment
of taxes are due. As a further condition to granting an exemption
or abatement, a property owner shall be required to waive the filing
of any tax appeal for the subject property for the life of the exemption/abatement.
Upon termination of any tax exemption and/or abatement or any
tax agreement approved pursuant to this article, a project shall be
subject to all applicable real property taxes as provided by state
law and regulation, as well as local ordinances. However, nothing
herein shall prohibit a project, upon termination of a tax exemption
and/or abatement or any tax agreement, from qualifying for and receiving
the full benefits of any other tax preferences provided by law.
All construction that is subject to the approved abatements
and exemptions shall be completed within two years after the date
of the Assessor or Township Committee approval, as applicable.
[Amended 3-5-2012 by Ord. No. 13-2012]
Applicants for abatements and/or exemptions pursuant to this article are in no way relieved from securing the necessary approvals from the appropriate land use board, where applicable, pursuant to Chapter 192, Subdivision of Land, Chapters 174 and 176 regarding site plan review and Chapter 225, Zoning, of the municipality in accordance with the provisions of said ordinances and the Municipal Land Use Law, N.J.S.A. 40:55D-1 et seq.
During the first year following adoption of this article, the
Assessor shall include an appropriate notice in the mailing of the
annual property tax bills to property owners advising them of the
availability of tax exemptions under this article.
A.
The Assessor, on behalf of the Mayor and Township Committee, 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, the Director of the Division of Taxation in the Department
of the Treasury, and to the Mayor and Township Committee, the total
amount of real property taxes exempted within the Township of Harrison
in the current tax year for each of the following:
B.
In the case of Subsection A(4) and (5) above, the report shall state instead the total amount of payments made in lieu of taxes according to each formula utilized by the Township of Harrison, and the difference between that total amount and the total amount of real property taxes which would have been paid on the project had the tax agreement not been in effect for the current tax year.
Appeal of any determination made by the Township of Harrison
under the terms of this article shall be made to the Gloucester County
Board of Taxation.
No application for tax exemption shall be filed for an exemption
to take initial effect for the tax year 10 years from adoption of
this article or any tax year thereafter, unless this ordinance is
readopted by the Mayor and Council in accordance with N.J.S.A. 40A:21-4.
Captions contained in this article have been inserted only for
the purposes of facilitating reference to the various sections and
are not intended and shall not be utilized to construe the intent
and meaning of the text of any section.
