Township of Cherry Hill, NJ
Camden County
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Table of Contents
Table of Contents
[Ord. #78-24, preamble 5-3-78]
Public Law 1977, Chapter 284 enables qualified municipalities to exempt from taxation the first ten thousand ($10,000.00) dollars of improvements per unit on housing twenty (20) years old or older for a period of five (5) years; and
The Camden County Planning Board has determined that Cherry Hill Township is entitled to qualified municipality status pursuant to Public Law 1977, Chapter 284, and is formally granted such status.
[Ord. #78-24, § I, 5-3-78]
The Township Tax Assessor is directed to allow tax abatements throughout the entire Township, in accordance with the provisions of Public Law 1977, Chapter 284.
[Ord. #78-24, §§ II-IV, 5-3-78]
a. 
In determining the value of real property for the purpose of taxation, the first ten thousand ($10,000) dollars 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 single or multiple dwelling property more than twenty (20) years old shall be regarded as not increasing the value of the property for a period of five (5) years, notwithstanding that the value of the dwelling to which such improvements are made is increased thereby.
b. 
In no event, however, shall the assessment during that period be less than the assessment thereon existing immediately prior to such home improvements, unless there shall be damage through action of the elements sufficient to warrant a reduction.
c. 
The above amounts up to ten thousand ($10,000.00) dollars shall be deducted from the amount, determined by the assessor on October 1 of any year following the completion of the improvements to be the true value of the improvements and shall continue to be so treated for each of the five (5) years subsequent to the original determination by the assessor.
[Ord. #78-24, § V, 5-3-78]
Additional improvements, completed during a period in which the improved property is subject to previously granted exemption privileges in an amount less than the maximum deduction permissible, shall be qualified for additional deduction privileges under terms and conditions herein specified, provided, however that in no tax year shall the total deductions for any single property exceed ten thousand ($10,000.00) dollars.
[Ord. #78-24, § VI, 5-3-78]
A claimant desiring to seek the exemption to the above shall file a written application with the Township Tax Assessor pursuant to the directions of Public Law 1977, Chapter 234.
[Ord. #93-24, Preamble; Ord. #2003-7, Preamble, 2-24-03; Ord. #2014-1, Preamble, 2-24-14]
Public Law 1991, Chapter 441 (N.J.S.A. 40A:21-1 et seq. enables municipalities to exempt from taxation the first twenty-five thousand ($25,000.00) dollars of improvements per unit on housing twenty (20) years old or older for a period of five (5) years and, pursuant to N.J.S.A. 40A:12-1 et seq., enter into tax agreements for the exemption and abatement from taxation for the construction of certain non-residential structures in redevelopment zones.
[Ord. #93-24, § 1; Ord. #2003-7, § 1, 2-24-03; Ord. #2014-1, § 1, 2-24-14]
The Tax Assessor of the Township of Cherry Hill is hereby directed to allow tax exemptions, throughout the entire Township of Cherry Hill, in accordance with the provisions of Public Law 1991, Chapter 441, (N.J.S.A. 40A:21-1 et seq.).
[Ord. #93-24 § 2; Ord. #2003-7, § 1, 2-24-03; Ord. #2014-1, § 1, 2-24-14]
In determining the value of real property for the purpose of taxation, the first twenty-five thousand ($25,000.00) dollars in the assessor's full and true value of home improvements for each dwelling unit primarily and directly affected by the improvement in any single-family dwelling, two-four-family dwelling provided the owner(s) occupies one (1) unit, or condominium and cooperative units more than twenty (20) years old shall be regarded as not increasing the value of such property for a period of five (5) years, notwithstanding that the value of the dwelling to which such improvement are made is increased thereby.
[Ord. #93-24, § 3; Ord. #2003-7, § 1, 2-24-03; Ord. #2014-1, § 1, 2-24-14]
In no event, however, shall the assessment during that period be less than the assessment thereon existing immediately prior to such home improvements, unless there shall be damage through action of the elements sufficient to warrant a reduction.
The above amounts up to twenty-five thousand ($25,000.00) dollars shall be deducted from the amount, determined by the Assessor on October 1 of any year following the completion of the improvements to be so treated for each of the five (5) years subsequent to the original determination by the Assessor.
[Ord. #93-24, § 5; Ord. #2003-7, § 1, 2-24-03; Ord. #2014-1, § 1, 2-24-14]
Additional improvements, completed during a period in which the improved property is subject to previously granted exemption privileges in an amount less than the maximum deduction permissible, shall be qualified for additional deduction privileges under terms and conditions herein specified, provided, however, that in no tax year shall the total deductions for any single property exceed twenty-five thousand ($25,000.00) dollars.
[Ord. #93-24 § 6; Ord. #2003-7 § 1, 2-24-03; Ord. #2014-1 § 1, 2-24-14]
A claimant desiring to seek the exemption to the above shall file a written application, on a form prescribed by the Director of the Division of Taxation, within thirty (30) days, including Saturdays and Sundays, following completion of the improvement with the Tax Assessor of Cherry Hill pursuant to the directions of Public Law 1991, Chapter 441.
[Ord. #2003-7, § 2, 2-24-03; Ord. #2014-1, § 2, 2-24-14]
The Tax Assessor of the Township of Cherry Hill is hereby authorized to enter into tax agreements for certain nonresidential structures located in designated redevelopment zones.
a. 
In determining tax agreements, procedures for entering into such agreements shall be in accordance with the provisions of section 9 through 13 of P.L. 1991, c. 44 (N.J.S.A. 40A:21-9 through 40A:21-13).
b. 
Any nonresidential structures shall be located within a redevelopment zone as designated pursuant to N.J.S.A. 40A:12-1 et seq.
[Ord. #93-24, § 9; Ord. #2003-7, § 4, 2-23-04; Ord. #2014-1, § 5, 2-24-14]
This section shall take effect twenty (20) days after its final passage and publication as required by law. (Adopted February 14, 2014 by Ord. No. 2014-1.)
[Ord. #2003-17, § 1, 8-25-03]
The purpose of this section is to implement the provisions of P.L. 2003, c. 114, authorizing the Township Council to adopt an ordinance imposing a tax at a uniform percentage rate not to exceed one (1%) percent on charges for rent for every occupancy on or after July 1, 2003, but before July 1, 2004, and not to exceed three (3%) percent on charges for rent for every occupancy on or after July 1, 2004, of a room or rooms in a hotel or motel 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 or motel room.
[Ord. #2003-17, § 1, 8-25-03]
The fixed percentage of the Hotel and Motel Room Occupancy Tax shall be a uniform percentage tax of one (1%) percent on charges for rent for every occupancy of a hotel or motel room in the Township of Cherry Hill on or after July 1, 2003, but before July 1, 2004; and a three (3%) percent on charges for rent for every occupancy of a hotel or motel room in the Township of Cherry Hill thereafter.
a. 
Application. This tax shall apply to any hotel or motel or other applicable room in a hotel or motel 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).
b. 
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 or motel room.
[Ord. #2003-17, § 1, 8-25-03]
In accordance with requirements of P.L. 2003, c. 114, this section sets the following requirements:
a. 
All taxes imposed by P.L. 2003, c. 114 and, thus by this section shall be paid by the purchaser.
b. 
A vendor shall not assume or absorb any tax imposed by this section.
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 advertisement or representation continues shall be deemed a separate offense.
e. 
The penalty for violation of the foregoing provisions, for each offense, shall be governed by the penalty provisions of these Revised General Ordinances.
[Ordinance 95-36, Section 1-5, General Penalty]
[Ord. #2003-17, § 1, 8-25-03]
The tax imposed by P.L. 2003, c.114, and by this section, shall be collected on behalf of the Township of Cherry Hill 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 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.