City of Camden, NJ
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2023-11-16
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Part II: General Legislation
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Chapter 753 Taxation
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Article VII Exemption Pursuant to Economic Opportunity Act of 2013
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 7 Administration of Government
- Ch 14 Affirmative Action
- Ch 19 Ambulance Services
- Ch 26 Boards, Committees, Commissions and Councils
- Ch 33 Contracts
- Ch 38 Court, Municipal
- Ch 44 Defense of Officers and Employees
- Ch 52 Empowerment Zone Corporation
- Ch 59 Fire Department
- Ch 63 Flag; Coat of Arms; Colors
- Ch 74 Living Wage
- Ch 80 Meetings
- Ch 85 Municipal Insurance Fund
- Ch 89 Municipal Property
- Ch 97 Parking Enforcement Officers
- Ch 103 Personnel Policies
- Ch 110 Police Department
- Ch 118 Project Labor Agreements
- Ch 120 Purchasing Policy
- Ch 122 Redevelopment Agency
- Ch 128 Seal, Official
- Ch 136 Training Requirements
- Ch 141 Urban Enterprise Zones
- Part II: General Legislation
- Ch 160 Adopt a Park Program
- Ch 164 Adopt-A-Street and -Lot Program
- Ch 169 Advertising Materials
- Ch 177 Alarm Systems
- Ch 181 Alcoholic Beverages
- Ch 188 Animals
- Ch 193 Arcades and Amusement Devices
- Ch 198 Asbestos Removal
- Ch 204 Auctions and Auctioneers
- Ch 209 Autocabs
- Ch 217 Billiard and Pool Rooms
- Ch 225 Bowling Alleys
- Ch 232 Brush, Grass, Weeds and Debris
- Ch 240 Buildings, Numbering of
- Ch 246 Cannabis
- Ch 248 Carousels and Merry-Go-Rounds
- Ch 253 Cemeteries
- Ch 264 Circuses and Exhibitions
- Ch 270 Construction Codes, Uniform
- Ch 277 Criminal History Background Check
- Ch 282 Curfew
- Ch 283 Anti-Bullying
- Ch 286 Dances and Dance Halls
- Ch 291 Development Plans
- Ch 303 Drug-Free Zones
- Ch 309 Dumpsters
- Ch 314 Elevators
- Ch 320 Emergencies
- Ch 323 Employee Residency Reports
- Ch 325 Entertainers, Models and Dancers
- Ch 329 Entertainment, Places of Public
- Ch 340 Fees and Costs
- Ch 348 Filming
- Ch 352 Firearms
- Ch 357 Fire Insurance Claims
- Ch 363 Fire Prevention and Protection and Emergency Services Mitigation
- Ch 369 Fireworks
- Ch 374 Flags
- Ch 378 Flea Markets
- Ch 383 Florists
- Ch 390 Food and Beverage Vending Machines
- Ch 394 Food Establishments, Retail
- Ch 400 Food Service Entities
- Ch 410 Games of Chance
- Ch 416 Gasoline and Vehicle Repair Stations
- Ch 420 Gasoline Tanks, Abandonment of
- Ch 428 Graffiti
- Ch 434 Hawkers, Peddlers and Solicitors
- Ch 439 Health Clubs
- Ch 445 Horse-Drawn and Animal-Drawn Vehicles
- Ch 450 Housing Standards
- Ch 456 Ice Dealers and Vending Machines
- Ch 461 Improvement Districts
- Ch 467 Junkyards
- Ch 478 Laundries, Self-Service
- Ch 485 Licenses and Business Regulations
- Ch 492 Map, Drawings and Other Documents, Electronic Submission of
- Ch 496 Massage Parlors
- Ch 500 Mercantile Businesses
- Ch 507 Mobile Homes and Mobile Home Parks
- Ch 508 Commercial and Other Large Vehicles, Parking of
- Ch 512 Motels and Hotels
- Ch 518 Noise
- Ch 523 Nuisances, Public Health
- Ch 534 Parades
- Ch 539 (Reserved)
- Ch 545 Parking Lots, Commercial
- Ch 550 Parking Permit Program, Residential
- Ch 556 Parking, Resident Handicapped On-Street
- Ch 562 Parks and Recreation
- Ch 567 Pay Telephones, Outdoor
- Ch 573 Peace and Good Order
- Ch 578 Peddlers and Vending Units
- Ch 582 Pedicabs
- Ch 587 Photographers, Street
- Ch 594 Picketing
- Ch 600 Poles, Wires and Underground Conduits
- Ch 601 Wireless Facilities in Public Rights-Of-Way
- Ch 608 Precious Metals and Gems
- Ch 615 Property, Vacant and Abandoned
- Ch 620 Property Maintenance
- Ch 627 Public Utilities
- Ch 635 Real Estate Transactions
- Ch 644 Rental Property
- Ch 650 Rent Control
- Ch 656 Rooming and Boarding Houses
- Ch 661 Sales, Special
- Ch 667 Secondhand Dealers
- Ch 675 Sewers
- Ch 679 (Reserved)
- Ch 684 Sidewalk Cafes
- Ch 688 Signs
- Ch 700 Snow, Ice and Debris Removal
- Ch 705 Soft Drinks, Wholesale
- Ch 711 Solid Waste
- Ch 716 Special Events
- Ch 722 Storage Facilities
- Ch 725 Stormwater Control and Management
- Ch 729 Street Closings
- Ch 735 Streets and Sidewalks
- Ch 739 Sustainability Requirements
- Ch 742 Swimming Pools
- Ch 747 Tattooing and Tattooists
- Ch 753 Taxation
- Ch 753 Art VII Exemption Pursuant to Economic Opportunity Act of 2013
- § 753-30 Authority.
- § 753-31 Exemptions for improvements to real property.
- § 753-32 Implementation of exemption pursuant to the Economic Opportunity Act.
- § 753-33 Payment of taxes.
- § 753-34 Expiration of exemption.
- § 753-35 Applicability of exemption to tax types.
- Ch 758 Taxicabs
- Ch 766 Theaters
- Ch 771 Tires, Used
- Ch 776 Tobacco
- Ch 780 Toilet Facilities, Portable
- Ch 785 Towing Services
- Ch 791 Transient Merchants
- Ch 796 Trees and Shrubs
- Ch 803 Vehicles, Abandoned
- Ch 808 Vehicles and Traffic
- Ch 815 Vehicles, Immobilization and Impoundment of
- Ch 822 Vehicles, Sale of
- Ch 827 Vehicles, Unlicensed
- Ch 840 Water
- Ch 847 Weapons-Free Zones
- Ch 852 Weights and Measures
- Ch 870 Zoning and Land Use
- Appendix
- Ch A900 Cable Television and Communications Franchise Agreements
- Ch A910 Historic Districts
- Derivation Table
- Ch DT Derivation Table
- Disposition List
- Ch DL Disposition List
[Adopted 12-13-2013 by Ord. No. MC-4803]
The City Council of the City of Camden hereby determines to
utilize the authority granted by P.L. 2013, c. 161 (N.J.S.A. 52:27D-489s)
to establish the eligibility of improvements to real property within
the City for exemptions.
[Amended 9-12-2023 by Ord. No. MC-5464A]
Pursuant to the authorization contained in N.J.S.A. 52:27D-489s,
the Assessor shall be authorized to grant exemptions for improvements
to real property in the City that are made after the effective date
of this article. The owner of eligible property must obtain a final
certificate of occupancy on or before September 18, 2028.
[Amended 11-10-2016 by Ord. No. MC-5011; 9-12-2017 by Ord. No. MC-5072]
In order to receive an exemption under the Economic Opportunity
Act, a qualified Garden State Growth Zone Development Entity ("GSGZDE")
shall notify the City Tax Assessor either upon the issuance of a final
certificate of occupancy or at the time the developer becomes a Garden
State Growth Zone Development Entity, so as to allow the Tax Assessor
to determine the full and true value of the improvements constructed
after September 18, 2013, as not increasing the value of the property
for the first 10 years and then increases by 10% each year of the
new improvements until the tax for the new improvements reach 100%.
A Garden State Growth Zone Development Entity shall provide to the
Tax Assessor proof that it qualifies as such entity on a yearly basis
in order to continue to receive the exemption.
A.
The required payments shall be made in quarterly installments according
to the same schedule as real property taxes are due and payable.
B.
In addition to the payments required in lieu of taxes, the owner
of the property granted an exemption pursuant to this article shall
be liable for all real property taxes assessed and levied against
the land on which the improvement is situated, as well as the value
of the improvements on the property in the last full tax year prior
to the issuance of a final certificate of occupancy.
[Amended 11-10-2016 by Ord. No. MC-5011]
C.
Failure to make the payments set forth in Subsection A or B of this section shall result in the termination of the exemption. In addition to the remedy set forth herein, the requirements imposed shall be enforced in the same manner as is provided for real property taxes pursuant to Title 54 of the Revised Statutes of the State of New Jersey.
Upon the expiration of the tax exemption authorized pursuant
to this article, the project shall be subject to all applicable real
property taxes, as provided by state laws and regulations and local
ordinances, provided that nothing herein shall be deemed to prohibit
the project or improvement at the termination of the agreement for
tax exemption from qualifying for and receiving the full benefits
of any other tax preference provided by law.
The exemption of real property taxes provided by the City pursuant
this article shall apply to property taxes levied for municipal purposes,
school purposes, county government purposes and for the purpose of
funding any other property tax exemptions.
