[HISTORY: Adopted by the Township Council of the Township of Greenwich as indicated in article histories. Amendments noted where applicable.]
[Adopted 11-2-2009 by Ord. No. 25-2009]
[Amended 3-18-2024 by Ord. No. 4-2024]
All previous ordinances adopted by the Township of Greenwich and relating to the Act are superseded by this article.
[Amended 3-18-2024 by Ord. No. 4-2024]
The Township Council hereby determines to utilize the authority granted under Article VIII, Section I, Paragraph 6 of the New Jersey Constitution to establish the eligibility of dwellings for exemptions and abatements as provided in the within ordinance and as permitted by the Act in the areas designated as in need of rehabilitation.
[Amended 8-18-2014 by Ord. No. 12-2014; 12-16-2019 by Ord. No. 15-2019; 3-18-2024 by Ord. No. 4-2024]
This article authorizes the Township of Greenwich to grant exemptions for a five-year period to commence and take effect in the 2024 tax year and thereafter. This article shall lapse, unless readopted, in the 2028 tax year and no exemptions shall be granted after December 31, 2028 tax year without such readoption.
[Amended 8-18-2014 by Ord. No. 12-2014; 3-18-2024 by Ord. No. 4-2024]
For purposes of this article, all terms utilized in this article shall conform to the definitions identified in the Act. The terms "dwelling"’ and "dwellings," as used in this article, shall include condominium residential and cooperative residential units.
[Amended 3-18-2024 by Ord. No. 4-2024]
The Township Council of the Township of Greenwich hereby determines to provide for the exemption and abatement from taxation the following:
A. 
The first $25,000 of market value of improvements made to residential dwellings more than 20 years old, subject to adjustment by the applicable Chapter 123 ratio, shall not increase the value of such property for a five-year period.
B. 
During the exemption period, the assessment imposed on qualifying dwellings shall not be less than the assessment thereon existing immediately prior to the improvements, except for damage occurring to the dwelling as a result of action of the elements sufficient to warrant a reduction.
C. 
An exemption is granted of 30% of the market value, subject to adjustment by the applicable Chapter 123 ratio, for new dwellings and conversion of other buildings and structures, including unutilized public buildings, to dwelling use.
[Amended 8-18-2014 by Ord. No. 12-2014]
In the event property subject to an exemption provided under § 625-5 of this article has been transferred to a new owner, the exemption already granted for the property shall continue for the remaining period of the exemption without further application by the new owner.
A. 
The Township Council hereby determines to provide an exemption from taxation of improvements to commercial and industrial structures as set forth in N.J.S.A. 40A:21-8 and in accordance with provision of N.J.S.A. 40A:21-9 through 40A:21-12. Such an improvement, as defined under N.J.S.A. 40A:21-3n, shall not include ordinary painting, repairs and replacement items or an enlargement of the volume of the existing structure by more than 30%. The exemption shall be granted for a five-year period and shall not increase the value of the property by the value of the improvement, notwithstanding that the value of the property to which the improvement is 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 improvement, unless there is damage to the structure through action of the elements sufficient to warrant a reduction.
B. 
This article authorizes the exemption for improvement to commercial and industrial structures to be granted only by the governing body by resolution on an individual basis after review, evaluation and approval of each application if the market value of the improvement is in excess of $250,000. In the event an improvement has a market value of $250,000 or less, the authority to grant the exemption shall be vested with the Mayor and Council. Application forms for such exemption shall be available at the office of the Municipal Clerk.
The Township Council hereby determines to grant exemptions for the new construction of commercial and industrial structures, or the enlargement of the volume of an existing commercial or industrial structure by more than 30%, pursuant to the procedures set forth in the law and in this article, for a five-year period. Such exemption shall not mean the conversion of an existing building or structure to another use.
The exemptions/abatements identified in § 625-5 and § 625-7 of this article require the following application procedure:
A. 
An application must be submitted to and filed with the Municipal Clerk no later than 30 days, including Saturdays and Sundays, following completion of the improvement, alteration or construction. An application may be filed with the Municipal Clerk any time prior to such deadline. "Completion" means that the subject improvement is substantially ready for the intended use for which it is constructed. Such completion may be evidenced by the issuance of a certificate of occupancy or like document by the Township's building inspectors.
B. 
The application shall be on a form prescribed by the Director of the Division of Taxation and shall be available to applicants at the Township's municipal building.
C. 
Every application for exemption timely filed with the Municipal Clerk shall be approved and allowed by the Mayor and Council if the application is consistent with the statute and this article and the subject property qualifies for the exemption as provided herein.
D. 
The granting of the exemption shall be recorded and made a permanent part of the official tax records of the Township and the County Tax Assessor.
No exemption shall be granted pursuant to this article for any property for which property taxes and/or municipal utilities are delinquent or remain unpaid or for which penalties for nonpayment of taxes are due.
A. 
Based on such application, the governing body may enter into a written agreement on a discretionary basis with an applicant for the exemption of local property taxes on the improvement. The agreement shall provide that in lieu of full property taxes, the applicant shall pay Township full property taxes for the land plus an amount equal to a percentage of taxes otherwise due for the improvement, according to the following schedule:
(1) 
In the first full year after completion: no payment in lieu of taxes otherwise due.
(2) 
In the second full year after completion: an amount not less than 20% of taxes otherwise due.
(3) 
In the third full year after completion: an amount not less than 40% of taxes otherwise due.
(4) 
In the fourth full year after completion: an amount not less than 60% of taxes otherwise due.
(5) 
In the fifth full year after completion: an amount not less than 80% of taxes otherwise due.
B. 
The application and agreement shall be approved by a resolution adopted by the governing body. Municipal bills for payments in lieu of taxes shall be adjusted to incorporate tax rate changes from year to year.
C. 
The Municipal Clerk is authorized to forward a copy of all executed abatement agreements entered into pursuant to this article to the County Tax Assessor and Director of the Division of Local Government Services in the Department of Community Affairs within 30 days of the date of execution.
In the event property subject to a tax agreement has been transferred to a new owner and it is determined that the new owner will continue to use the property pursuant to the qualifying conditions, the exemption shall continue and the agreement shall remain in effect. As a condition for such continuation of the exemption, the new owner must apply for the assignment of the agreement by letter submitted to the Municipal Clerk of the City within 30 days of ownership transfer. Such assignment must be approved by resolution of the governing body.
In the event the Township implements a revaluation or reassessment during the exemption period for any property, the exemption shall continue to apply but at a valuation level consistent with the revaluation or reassessment.
The granting of an exemption for a particular property shall not prejudice the right of the Township to appropriately examine and revise the assessment during the five-year exemption period in the event the base assessment is found to be improperly valued and assessed.
A. 
No exemption shall be granted or tax agreement entered into pursuant to this article for any property for which property taxes are delinquent or remain unpaid, or for which penalties for nonpayment of taxes are due. As a condition for the continuation of an exemption already granted during the five-year period, property taxes must be kept current. In the event that a tax delinquency for such property exists for more than a sixty-day period, the County Tax Assessor is authorized to notify the affected property owner that the exemption has been terminated and the full value of the property will be subject to property taxes under the local property tax law from the date of delinquency.
B. 
As a further condition to granting an exemption, a property owner shall be required to waive the filing of any tax appeal for the subject property for the life of the exemption. In the event a tax appeal is filed for the subject property during the five-year exemption period, the exemption shall cease as of January 1 of the tax year for which the appeal is filed.
A. 
All exemptions granted hereunder shall be in effect for a five-year period commencing with the date of completion of the improvement or project.
B. 
At the termination of the agreement for tax exemption authorized pursuant to this article, the improvement 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 qualifying improvement at the termination of the tax exemption from qualifying for and receiving the full benefits of any other tax preference provided by law.
This article shall take effect for tax year 2014 upon final passage, approval and publication as provided by law.
[Adopted 12-19-2022 by Ord. No. 17-2022]
A. 
Pursuant to Section 40 of the New Jersey Cannabis Regulatory, Enforcement and Marketplace Modernization Act (CREAMMA), the following municipal tax shall be collected from the following cannabis license holders:
(1) 
A 2% municipal transfer tax shall be imposed on the lawful sale of cannabis produced by any Class 1 and 2 license holder.
(2) 
A 1% municipal transfer tax shall be imposed on the lawful sale of cannabis produced by any Class 3 license holder.
B. 
The transfer tax shall be in addition to any other tax or fee imposed pursuant to statute or local ordinance or resolution by any governmental entity with regard to cannabis.
C. 
Any transaction for which the transfer tax is imposed, is exempt from the tax imposed under the "Sales and Use Tax Act."
D. 
The transfer tax shall be stated, charged and shown separately on any sales slip, invoice, receipt or other statement or memorandum of the price paid or payable or equivalent value of the transfer for the cannabis or cannabis item.
A. 
There shall be a user tax imposed on any concurrent license holder operating more than one cannabis establishment.
B. 
The user tax rate shall be the same rate as the transfer tax above assessed at 2% of receipts from each sale by a cannabis cultivator or cannabis manufacturer. The tax rate shall be assessed at 1% of receipts each sale by a cannabis wholesaler.
C. 
The use tax shall be imposed on the value of each transfer or use of cannabis or cannabis items not otherwise subject to the transfer tax imposed on the license holder's establishment that is located in the municipality to any of the other license holder's establishments, whether located in this municipality or any other municipality.
D. 
The user tax shall be in addition to any other tax or fee imposed pursuant to statute or local ordinance or resolution by any governmental entity with regard to cannabis.
E. 
Any transaction for which the user tax is imposed, is exempt from the tax imposed under the "Sales and Use Tax Act."
F. 
The transfer tax shall be stated, charged and shown separately on any sales slip, invoice, receipt or other statement or memorandum of the price paid or payable or equivalent value of the transfer for the cannabis or cannabis item.
In accordance with the provisions of N.J.S.A 40:48I-1, et. seq.:
A. 
Every cannabis establishment required to collect the transfer and user taxes imposed by this article shall be personally liable for the transfer and user tax imposed, collected, or required by this article and N.J.S.A. 40:48I-1, et. seq.
B. 
Any cannabis establishment collecting a transfer tax or user tax shall have the same right with respect to collecting the tax from another cannabis establishment or the consumer as if the tax was a part of the sale and payable at the same time. With respect to nonpayment of the transfer tax or user tax by the cannabis establishment or consumer, as if the tax was part of the purchase price of the cannabis or cannabis item and payable at the same time, provided that the CFO of the municipality which imposes the transfer tax and user tax is joined as a party in any action or proceeding brought to collect the transfer tax or user tax.
C. 
No cannabis establishment required to collect the transfer and user taxes imposed by this article shall advertise or hold out to any person or to the public in general, in any manner, directly or indirectly, that the transfer tax or user tax will not be separately charged and stated to another cannabis establishment or the consumer or that the transfer tax or user tax will be refunded to the cannabis establishment or the consumer.
D. 
Each cannabis establishment collecting transfer and user taxes pursuant to this article shall be remitted to the CFO of the municipality on a monthly basis.
E. 
Delinquent taxes. If the transfer tax or user tax is not paid when due, the unpaid balance, and any interest accruing thereon, shall be a lien on the parcel of real property comprising the cannabis establishment's premises.
F. 
The lien shall be superior and paramount to the interest in the parcel of any owner, lessee, tenant, mortgagee, or other person, except the lien of municipal taxes, and shall be on a parity with and deemed equal to the municipal lien on the parcel for unpaid property taxes due and owing in the same year.
G. 
The municipality shall file in the office of its tax collector a statement showing the amount and due date of the unpaid balance of cannabis taxes and identifying the lot and block number of the parcel of real property that comprises the delinquent cannabis establishment's premises. The lien shall be enforced as a municipal lien in the same manner as all other municipal liens are enforced.