[HISTORY: Adopted by the Mayor and Council of the Borough of Edgewater as indicated in article histories. Amendments noted where applicable.]
Article I Exemptions for Improvements to Existing Dwellings
Article II Hotel and Motel Occupancy Tax
[Adopted 12-20-1993 by Ord. No. 1017-93 (Ch. 226, Art. I of the 1975 Code)]
Editor's Note: This ordinance also repealed former Art. I, Exemption for Improvements to Existing Dwellings, adopted 3-15-1980 by Ord. No. 662-80.
The purpose of this article is to provide realistic incentives to owners of residential dwellings to make improvements to such structures to the benefit of the surrounding neighborhoods in the Borough of Edgewater.
As used in this article, the following terms shall have the meanings indicated:
- The Assessor of the Borough of Edgewater charged with the duty of assessing real property for the purpose of general taxation.
- Substantially ready for the use for which it was intended.
- Any 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, but shall not mean any building or part of a building defined as a "multiple dwelling" pursuant to the Hotel and Multiple Dwelling Law, P.L. 1967, c. 76 (N.J.S.A. 55:13A-1 et seq.). A dwelling shall include 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 of a cooperative, if the residential units are owned separately.
- HOME IMPROVEMENT
- The improvement of a dwelling which does not change its permitted use, and shall include the modernization, rehabilitation, renovation, alteration or repair of a dwelling.
- The Borough of Edgewater in the County of Bergen, State of New Jersey.
It is hereby determined that all areas within the Borough of Edgewater are in need of rehabilitation.
The municipality shall regard as exempt from taxation the first $15,000 in the Assessor's full and true value of home improvements for each dwelling unit primarily and directly affected by a home improvement in any dwelling more than 20 years old, as not increasing the value of such property for a period of five years, notwithstanding that the value of the dwelling to which such improvements are made is increased thereby; provided, however, that during said period, the assessment on such dwelling shall in no case, except that of damage through action of the elements sufficient to warrant a reduction, be less than the assessment thereon existing immediately prior to such home improvements.
Any additional home improvements completed during a period in which the improved property is subject to previously granted exemption privileges in an amount less than the maximum exemption permissible under this article shall be qualified for an additional exemption under the terms and conditions set forth in this article; provided, however, that in no tax year shall the total exemption for any single property exceed the maximum amount specified in § 397-4 of this article.
No exemption authorized pursuant to this article shall be granted or allowed except upon written application therefor filed with and approved by the Assessor of the Borough of Edgewater. Every such application shall be on a form prescribed by the Division of Taxation, Department of the Treasury, and provided for the use of claimants by the governing body and shall be filed with the Assessor within 30 days, including Saturdays and Sundays, following the completion of the improvement. Every application for exemption of one or more improvements which qualify as improvements, and which is filed within the time specified, shall be approved and allowed by the Assessor. The granting of such exemption shall be recorded and made a permanent part of the official tax records of the Borough of Edgewater, which record shall contain a notice of the termination date of the exemption and the consequences of transfer of title.
Any exemption granted pursuant to this article shall terminate immediately upon transfer of title of property with respect to which such exemption was provided.
The terms and provisions of this article shall be administered pursuant to the standards and guidelines and the promulgation of rules and regulations by the Commissioner of the Department of Community Affairs.
The municipality shall include in the mailing of annual property tax bills to each owner of residential property, including multifamily housing, in the municipality during the first year following the adoption of this article a notice for taxpayers describing the exemption program and application procedure therefor. Such notice shall be in the form provided the municipality by the Department of Community Affairs.
Nothing contained in this article or any requirement of compliance herewith shall be deemed to alter, impair or affect the application of the Zoning Ordinance or zoning laws of the Borough of Edgewater.
[Adopted 10-20-2003 by Ord. No. 1283-2003 (Ch. 226, Art. II of the 1975 Code)]
It is the purpose of this article to implement the provision of P.L. 2003, c. 114, 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.
There is hereby established a Hotel and Motel Room Occupancy Tax in the Borough of Edgewater 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 Borough of Edgewater 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 Borough of Edgewater 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 (sales tax).
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.
In accordance with the requirements of P.L. 2003, c. 114:
All taxes imposed by this article shall be paid by the purchaser.
A vendor shall not assume or absorb any tax imposed by this article.
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.
Each assumption or absorption by a vendor of the tax shall be deemed a separate offense and each representation or advertisement continues shall be deemed a separate offense.
The tax imposed by this article shall be collected on behalf of the Borough of Edgewater 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, providing the Chief Financial Officer of the Borough of Edgewater shall be joined as a party in any action or proceeding brought to collect the tax.
A copy of this article shall be transmitted to the State Treasurer and to each hotel or motel located within the Borough of Edgewater.