[Adopted 4-22-2008 as Sec. 3 of Ord. No. 2008-1]
The Township of Willingboro, pursuant to N.J.S.A. 40A:21-1 et
seq., shall utilize the tax exemption and abatement provisions authorized
by the New Jersey State Legislature in the consideration of all applications
for exemptions under the five-year exemption and abatement laws for
residential structures as defined herein.
The following words, terms and phrases, when used in this article,
shall have the meanings ascribed to them in this section, except where
the context clearly indicates a different meaning:
Substantially ready for the intended use for which a building
or structure is constructed, improved or converted.
The provision of a new dwelling by more than 30%, but shall
not mean the conversion of an existing building or structure to another
use.
When used with respect to abatements for dwellings, only
the cost or fair market value of direct labor and materials used in
improving a dwelling, including any architectural, engineering, and
contractor's fees associated therewith, as the owner of the property
shall cause to be certified to the Township Council by an independent
and qualified architect, following the completion of the project.
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 a 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," N.J.S.A. 55:13A-1 et seq. 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," N.J.S.A. 46:8A-1 et seq.,
or the "Condominium Act," N.J.S.A. 46:8B-1 et seq., or of a cooperative,
if the residential units are owned separately.
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 a property pursuant to this Act.
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 or work
and which does not change its permitted use. In the case of a multiple
dwelling or commercial or industrial structure, it shall not include
ordinary painting, repairs and replacement of maintenance items, or
an enlargement of the volume of an existing structure by more than
30%. In no case shall it include the repair of fire or other damage
to property for which payment of a 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
Act.
As used in this article, the following terms shall have the
meanings indicated:
The Director of Finance or person designated to develop,
maintain and enforce a uniform system of accounts, including forms,
standards and procedures for all departments of the municipal government.
The person designated to conduct, manage and oversee development
programs and projects of the Township of Willingboro.
The person elected as the Mayor of the Township of Willingboro,
New Jersey.
The person with such powers to perform duties as are provided
for the office of Township Solicitor by general law or ordinance of
the Township. The Township Solicitor shall represent the Township
in all judicial and administrative proceedings in which the Township
or any of its officers or agencies may be a party or have an interest.
The Solicitor shall give legal counsel or advice required by the Manager,
Council or any other member thereof and shall in general serve as
the legal advisor to the Council and Manager on all Township business.
The officer of a taxing district designated with the duty
of assessing real property for the purpose of general taxation in
the Township of Willingboro.
The elected officials designated as the Township Council
of the Township of Willingboro.
The chief executive and administrative officer of the Township.
The Manager shall see that all ordinances, resolutions and policies
of the Council and all state laws subject to enforcement by municipal
action are faithfully enforced and executed.
Prospective applicants who own improved residential structures
at least 20 years old that are located in the Township of Willingboro
are entitled to apply for a five-year tax exemption as provided in
this article.
Any application submitted for tax exemption shall not be accepted
unless it is submitted with full payment of the required (nonrefundable)
application fee of $250.
A prospective applicant shall not apply unless the following
qualifications are met:
A.Â
The dwelling shall be occupied by the owner or the residential shareholders
if it is a cooperative;
B.Â
The owner of a multiple dwelling must occupy the premises (or occupy
at least one unit if it is a multiple dwelling);
C.Â
All real estate taxes on residential property must be current at
the time of application;
D.Â
The prospective applicant must file a written application with the
Tax Assessor within 30 days, including Saturdays and Sundays, following
the completion of the any improvements;
E.Â
The prospective applicant must submit a certificate of occupancy;
and
F.Â
The applicant must submit two proofs of owner occupancy (ex., driver's
license, utility bills, and/or car registration) and a notarized affidavit
stating that he/she presently resides in the property. All proof must
be current and valid at the time of submission. The applicant must
annually submit all required proofs no later than July 31 of each
year to the Tax Assessor.
A.Â
The Township shall exempt the first $25,000 from the Tax Assessor's
full and true value of improvements for each dwelling to determine
the amount of the property's exemption from taxation as a result
of any improvements. The dwelling must be at least 20 years old in
order to exempt the dwelling as not increasing the value of the property
for a period of five years, notwithstanding the value of the dwelling
to which the improvements made have increased the property thereby.
B.Â
During the exemption period, the assessment on the property shall
not be less than the assessment thereon existing immediately prior
to the improvements, unless an abatement is granted pursuant to Subsection
b of N.J.S.A. 40A:21-5, or there is damage to the dwelling through
action of the elements sufficient to warrant a reduction.
A.Â
No exemption shall be granted except upon written application to
the Tax Assessor. The Tax Assessor shall approve the application to
the degree the application is consistent with the provisions of this
article, provided that the improvement for which the application is
made qualifies as an improvement.[1]
B.Â
The approval of a tax exemption shall be recorded and made a permanent
part of the official tax records of the Township of Willingboro, which
record shall contain a notice of termination date thereof.
Applications filed pursuant to the provisions of the Five-Year
Tax Exemption and Abatement Law and this article shall, if approved
by the Township Tax Assessor, take effect for the first full tax year
after the application is filed. Notwithstanding the forgoing, no application
for exemption shall be filed or approved to take initial effect for
the year 2018 or any tax year occurring thereafter, unless this article
shall be readopted by the Township Council as provided by law.
If, during the term of the tax exemption, the property owner
disposes of the property, the tax which would otherwise have been
payable for each tax year shall become due and payable, unless Township
Council determines by resolution that the subsequent owner will continue
to use the property pursuant to the conditions which qualified the
property for the tax exemption.
