[HISTORY: Adopted by the Township Committee
of the Township of Mantua as indicated in article histories. Amendments
noted where applicable.]
[Adopted 9-10-2002[1] (Ch. 137, Art. I, of the 1978 Code)]
[1]
Editor's Note: This ordinance repealed the
ordinance adopted 6-25-1996. It further provided that "All previous
ordinances adopted by the Township of Mantua relating to abatements
and exemptions for properties located in area designated in need of
rehabilitation are superseded by the within ordinance."
The Township Committee hereby determines to
utilize the authority granted under Article VIII, § I, Paragraph
6 of the New Jersey Constitution to reestablish the eligibility of
dwellings, multiple dwellings, commercial and industrial structures
for exemptions and abatements to the maximum degree permitted by FEAL
throughout the area designated as in need of rehabilitation and affected
neighboring properties.
This article authorizes the Township of Mantua
to grant exemptions and abatements in the 2002 tax year and thereafter.
A.
The Township Committee hereby determines to provide
for the exemption from taxation of improvements to dwellings more
than 20 years old.
B.
In determining the value of real property, the Township
shall regard the first $15,000 in the assessor's full and true value
of improvements for each dwelling unit primarily and directly affected
by the improvements 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, only in such
instance where the improvement is appended to the dwelling and actually
increases the square footage of the interior of the dwelling. Swimming
pools and detached structures are not eligible for the exemption.
C.
During the exemption period, the assessment on the
property shall not be less than the assessment thereon existing immediately
prior to the improvements, except if there is damage to the dwelling
through action of the elements sufficient to warrant a reduction.
D.
The aforementioned exemption amount shall be the maximum
aggregate exemption per dwelling.
A.
The Township Committee hereby determines to provide
for an exemption from taxation of improvements to multiple dwellings
or conversions or other buildings and structures, including unutilized
public buildings, to multiple dwelling use. The term "improvements"
is defined by FEAL and includes only changes which affect common areas
or elements of three or more dwelling units within a multiple dwelling
and does not include ordinary painting, repairs and replacement of
maintenance items or an enlargement of the volume of an existing structure
by more than 30%. The municipality shall regard the assessor's full
and true value of the improvements or conversion alterations as not
increasing the value of the property for a period of five years. This
exemption is to be granted notwithstanding that the value of the property
to which the improvements or conversion alterations are made is increased
thereby.
B.
During the exemption period, the assessment on the property shall not be less than the assessment existing thereon immediately prior to the improvement or conversion alteration, except if an abatement is granted in accordance with § 359-7 of this article or there is damage to the multiple dwelling through action of the elements sufficient to warrant a reduction.
The Township Committee hereby determines to provide an abatement to a multiple dwelling reducing the assessed value of the property as it existed immediately prior to receiving the exemption granted under § 359-6 of this article. This abatement shall be granted for a five-year period with the annual amount of the abatement to be 30% of the total cost of the improvement or conversion alteration. The total amount of abatements granted to any single property shall not exceed the total cost of the improvement or conversion alteration.
The Township Committee hereby determines to
provide an exemption from taxation of improvements to commercial and
industrial structures. Such an improvement, as defined under FEAL,
shall not include ordinary painting, repairs and replacement items
of 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.
This article authorizes the exemption or abatement
for improvements of multiple dwelling, commercial and industrial structures
to be granted only by the governing body by ordinance on an individual
basis after review, evaluation and approval of each application.
The Township Committee hereby determines to
grant exemption and abatement from taxation for the new construction
of commercial and industrial structures and multiple dwellings pursuant
to the procedures set forth in FEAL and in this article.
Applicants for tax exemption and abatements
for new construction of commercial or industrial structures or multiple
dwellings shall provide the governing body of the Township of Mantua
with an application setting forth the following information:
A.
A general description of a project for which exemption
and abatement is sought;
B.
A legal description of all real estate necessary for
the project;
C.
Plans, drawings and other documents as may be required
by the governing body to demonstrate the structure and design of the
project;
D.
A description of the number, classes and type of employees
to be employed at the project site within two years of completion
of the project;
E.
A statement of the reasons for seeking tax exemption
and abatement on the project, and a description of the benefits to
be realized by the applicant if a tax agreement is granted;
F.
Estimates of the cost of completing such project;
G.
A statement showing the real property taxes currently
being assessed at the project site; estimated tax payments that would
be made annually by the applicant on the project during the period
of the agreement; and estimated tax payments that would be made by
the applicant on the project during the first full year following
the termination of the tax agreement;
H.
If the project is a commercial or industrial structure,
a description of any lease agreement between the applicant and proposed
users of the project, and a history and description of the users'
businesses;
I.
If the project is a multiple dwelling, a description
of the number and type of dwelling units to be provided, a description
of the common elements or general common elements, and a statement
of the proposed initial rentals or sales prices of the dwelling units
according to type and of any rental lease or resale restrictions to
apply to the dwelling units respecting low- or moderate-income housing;
J.
Such other pertinent information as the governing
body may require on a case-by-case basis.
Following the adoption of an ordinance authorizing
a tax agreement for the particular project, the governing body of
the Township of Mantua shall enter into a written agreement with an
applicant for the exemption and abatement of local property taxes.
The agreement shall provide for the applicant to pay the municipality
in lieu of full property taxes an amount equal to a percentage of
taxes otherwise due according to the following schedule:
A.
In the first full tax year after completion, no payment
in lieu of taxes otherwise due;
B.
In the second tax year, an amount not less than 20%
of taxes otherwise due;
C.
In the third tax year, an amount not less than 40%
of taxes otherwise due;
D.
In the fourth tax year, an amount not less than 60%
of taxes otherwise due;
E.
In the fifth tax year, an amount not less than 80%
of taxes otherwise due.
The Township Clerk of the Township of Mantua
is authorized to forward a copy of all executed abatement agreements
entered into pursuant to this article to the 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 a property owner subject to a tax
agreement ceases to operate or disposes of the property or fails to
meet the conditions for qualifying for the abatement, the local property
taxes due for all the prior years subject to abatement and for the
current year shall be payable as if no exemption or abatement had
been granted. The Tax Collector of the Township of Mantua shall notify
the property owner within 15 days of the date of disqualification
of the amount of taxes due. In the event the subject property 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, no tax shall be due, the exemption and abatement shall
continue and the agreement shall remain in effect.
The Township Committee hereby determines that
an additional improvement, conversion or construction completed on
a property already granted a previous exemption or abatement pursuant
to this article during the period in which the previous exemption
or abatement is in effect shall qualify for an additional exemption
or abatement. The additional improvement, conversion or construction
shall be considered as separate for purposes of calculating the exemption
and abatement, except that the assessed value of any previous improvement,
conversion or construction shall be added to the assessed valuation
as it was prior to that improvement, conversion or construction for
the purpose of determining the assessed value of the property for
which any additional abatement is to be subtracted.
No exemption or abatement 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 to granting
an exemption or abatement, a property owner shall be required to waive
the filing of any tax appeal for the subject property for the life
of the exemption/abatement.
Every application submitted pursuant to this
article shall be on a form prescribed by the Director of the Division
of Taxation and shall be filed with the Tax Assessor of the Township
of Mantua as a condition to approval, within 30 days, including Saturdays
and Sundays, following the completion of the improvement, conversion
or construction.
At the termination of an agreement for tax abatement
or 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 abatement from qualifying for and receiving
the full benefits of any other tax preference provided by law.
[Adopted 10-2-2017 by Ord. No. O-15-2017]
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 3% on charges of rent for every occupancy of a room
or rooms in a hotel subject to taxation pursuant to Subsection (d)
of § 3 of P.L. 1966, c. 30 (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.
A copy of this article shall be transmitted upon adoption or
amendment to the State Treasurer, along with a list of the names and
addresses of all hotels and motels located within the municipality.
This article or any amendment thereof shall take effect on the first
day of the first full month occurring 90 days after the date of transmittal
to the State Treasurer. The Township shall provide annually, no later
than January 1 of each year, a list of names and addresses of all
of the hotels and motels located in the Township, which shall be updated
as any new hotel or motel commences operation alter January 1 of any
year.
A.
There is hereby established a hotel and motel room occupancy tax
in Mantua Township which shall be fixed at a uniform percentage rate
of 3% on charges of rent for every occupancy of a room in Mantua Township
in a hotel or motel subject to taxation pursuant to Subsection (d)
of § 3 of P.L. 1966, c. 30, 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. Any unpaid taxes pursuant to this article shall be subject to
interest at the rate of 5% per annum.
B.
The terms used in this article, including but not limited to "hotel,"
"occupancy" and "room" shall be defined in N.J.S.A. 54:32B-2.
The hotel and motel room occupancy tax authorized herein shall
not be imposed on the rent for an occupancy if the purchaser, user
or consumer is an entity exempt from the tax imposed on an occupancy
under the Sales and Use Tax Act pursuant to Subsection (a) of § 9
of P.L. 1966, c. 30 (N.J.S.A. 54:32B-9).
The hotel and motel room occupancy tax shall be administered
in conformance with the requirements of P.L. 2003, c. 114:
A.
All taxes imposed by this article shall be paid by the purchaser.
B.
A hotel or motel establishment (hereinafter "vendor") shall not assume
or absorb any tax imposed by this article.
C.
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.
D.
Each assumption or absorption by a vendor of the tax shall be deemed
a separate offense and each representation or advertisement by a vendor
for each day that the representation or advertisement continues shall
be deemed a separate offense.
E.
(e) The penalty for violation of the foregoing provisions shall be
up to $1,500 for each offense.
The tax imposed by this article shall be collected on behalf
of the Township 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, provided that the
Chief Financial Officer of the Township shall be joined as a party
in any action or proceeding brought to collect the tax.
A.
A person required to collect a tax imposed pursuant to the provisions
of this chapter shall, on or before the dates required pursuant to
§ 17 of P.L. 1966, c. 30 (N.J.S.A. 54:32B-17), forward to
the Director of the Division of Taxation in the New Jersey Department
of the Treasury (hereinafter the "Director") the tax collected in
the preceding month and make and file a return for the preceding month
with the Director on any form and containing any information as the
Director shall prescribe as necessary to determine liability for the
tax in the preceding month during which the person was required to
collect the tax.
B.
The Director may permit or require returns to be made covering other
periods and upon any dates as the Director may specify. In addition,
the Director may require payments of tax liability at any intervals
and based upon any classifications as the Director may designate.
In prescribing any other periods to be covered by the return or intervals
or classifications for payment of tax liability, the Director may
take into account the dollar volume of tax involved as well as the
need for ensuring the prompt and orderly collection of the tax imposed.
C.
The Director may require amended returns to be filed within 20 days
after notice and to contain the information specified in the notice.
A.
The State Treasurer shall annually provide to the municipality written
notification of nonpayment by a hotel or motel of taxes required to
be paid under this chapter. The written notification required shall
also authorize the municipality to act as the collection agent for
the outstanding balance of taxes due and owing to it in place of the
State Treasurer.
B.
In the event that the tax imposed under this chapter is not paid
as and when due by a hotel or motel, the unpaid balance, and any interest
accruing thereon, shall be a lien on the parcel of real property comprising
the hotel or motel in the same manner as all other unpaid municipal
taxes, fees, or other charges. The lien shall be superior and paramount
to the interest in such 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.
C.
The municipality shall file in the office of its tax collector a
statement showing the amount and due date of the unpaid balance and
identifying the lot and block number of the parcel of real property
that comprises the delinquent hotel or motel. The lien shall be enforced
as a municipal lien in the same manner as all other municipal liens
are enforced.
