[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Editor's Note: This ordinance repealed former Art.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:
The officer of the City of Vineland charged with the duty
of assessing real property for the purpose of general taxation.
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.
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.).
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.
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.
