[Adopted 2-26-2019 by Ord. No. 2019-10[1]]
[1]
Editor's Note: This ordinance repealed former Art. IV, Exemptions for Residential Improvements, adopted 3-10-2009 by Ord. No. 2009-16.
As used in this article, the following terms shall have the meanings indicated:
ASSESSOR
The officer of the City of Vineland charged with the duty of assessing real property for the purpose of general taxation.
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 the property pursuant to this article.
HORIZONTAL PROPERTY REGIME
A property submitted to a horizontal property regime pursuant to the Horizontal Property Act, P.L. 1963, c. 168 (N.J.S.A. 46:8A-1 et seq.).
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 use as a residential dwelling. 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.
RESIDENTIAL DWELLING
A building or part of a building used, to be used or held for use as a home or residence, including accessory buildings located on the same premises, together with the land upon which such building or buildings are erected and which may be necessary for the fair enjoyment thereof, including multiple dwellings of no more than two units. A "dwelling" shall include, as they are separately conveyed to individual owners, individual residences within a cooperative, if purchased separately by the occupants thereof, and individual residences within a horizontal property regime or a condominium, but shall not include "general common elements" or "common elements" of such horizontal property regime or condominium as defined pursuant to the Horizontal Property Act, P.L. 1963, c. 168 (N.J.S.A. 46:8A-1 et seq.), or the Condominium Act, P.L. 1969, c. 257 (N.J.S.A. 46:8B-1 et seq.), or of a cooperative, if the residential units are owned separately.
The Tax Assessor of the City of Vineland is hereby authorized to grant exemptions from taxation of improvements to dwellings more than 20 years old. In determining the value of real property, the Tax Assessor shall regard the first $25,000 in Assessor's full and true value of improvements for each dwelling unit primarily and directly affected by the improvement 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 action of the elements sufficient to warrant a reduction.
The Assessor shall determine, on October 1 of the year following the date of the completion of an improvement, the true taxable value thereof. The amount of tax to be paid for the first full tax year following completion shall be based on the assessed valuation of the property for the previous year plus any portion of 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 tax years subsequent to the original determination by the Assessor.
No exemption 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.
No exemption shall be granted pursuant to this article except upon written application therefor filed with and approved by the Assessor. Every application shall be on a form prescribed by the Director of the Division of Taxation in the Department of the Treasury and provided for the use of claimants by the City of Vineland and shall be filed with the Assessor within 30 days, including Saturdays and Sundays, following the completion of the improvement. Every application for exemption which is filed within the time specified shall be approved and allowed by the Assessor to the degree that the application is consistent with the provisions of this article, provided that the improvement for which the application is made qualifies as an improvement pursuant to the provisions of N.J.S.A. 40A:21-1 et seq. The granting of an exemption 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.
Ordinance No. 2009-16 and Ordinance No. 93-39, as amended, be and the same are hereby repealed. No exemption granted pursuant to Ordinance No. 2009-16, Ordinance No. 93-38 or prior ordinance No. 1218 shall be affected or terminated by virtue of this repeal, but shall remain in effect for the time and under the terms granted as if the ordinance authorizing the exemption had not been so repealed.
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 City of Vineland during the first year following adoption of this article.