[1932 Revision, Title 2, Ch. 1, §§ 1, 5]
No money, except state and county taxes and money raised or
received for public purposes, shall be paid out of the treasury, except
upon warrants signed by the Mayor and attested by the Town Clerk,
as provided in this Code.
All bills or claims for money due from the Town, except as otherwise
provided by this Code, shall be presented in detail in writing, verified
by affidavit of the claimant to the effect that the sum claimed is
justly due and owing to the claimant. Such bill or claim shall be
first presented to the chairman of the appropriate committee, board
or head of department who shall, if the same be found correct, approve
it and transmit it promptly to the Town Treasurer, to be tabulated
or listed for payment by him and presented to the Council for approval
at the next following meeting. Such bill or claim, when approved by
the Council, shall be paid by the Treasurer upon warrant signed by
the Mayor and attested by the Clerk.
[1932 Revision, Title Ch. 1, § 2]
Money raised and received for public school purposes shall be
paid out only on warrant signed by the custodian of school funds and
the president and Clerk of the board of education. Warrants for salaries
shall be signed by the custodian of school funds.
[1932 Revision, Title 2, Ch. 1, § 4; G.O. No. 467]
All bills or claims for money due from the Town for labor performed
on the streets and highways or sewer system, or for work done by the
employees in the office of the Town Engineer shall be in the form
of a payroll prepared by the Town Engineer, containing the names of
the persons to whom such money is due, the time and nature of the
labor performed, and the amount due in each case. Such payroll shall
contain the sworn statement of the Town Engineer that the same is
a true and correct statement of money due from the Town to the respective
persons named therein, and of the time and nature of the labor performed
and that such labor was actually performed under authority and direction
of the Town Engineer. Such payroll may be presented at any Council
meeting, and upon approval thereof, it having been first approved
also by the chairman of the committee on roads, sewers and water,
warrants signed by the Mayor and attested by the Clerk shall be drawn
and payment made to the persons respectively mentioned therein. The
Town Engineer shall keep a detailed account of all labor performed,
for which he shall certify payrolls as herein provided, and shall
produce and file such account whenever required by the Mayor, Council
or chairman of the committee on roads, sewers and water.
[1932 Revision, Title 2, § 7; G.O. No. 1235, § 1;
G.O. No. BOH 2-2004, § I]
In the case of debts contracted by the Board of Health and all
claims against the Town for work, labor, services, materials, or other
matters properly within the jurisdiction and authority of such board,
bills and claims shall be prepared and presented in the form and manner
prescribed by the board and shall be paid upon a warrant on the Town
Treasurer for the amount thereof, after the approval thereof by the
board and by the Mayor and Town Council.
[1932 Revision, Title 2, Ch. 1, § 6]
The signature of the Mayor upon any warrant for the payment
of money from the municipal treasury shall be taken to indicate his
approval of such payment under the provisions of Section 40:48-13
of the Revised Statutes.
[G.O. No. 880, §§ 1, 2]
All tangible household personal property and personal effects
located within the Town shall not be assessed and taxed.
This section shall apply to taxes on tangible household personal
property and personal effects due and payable in the year 1962, and
thereafter so long as this section shall be in effect and shall not
affect the obligation, lien or duty to pay any taxes, interest or
penalties which have accrued or may accrue by virtue of any assessment
made or which may be made with respect to taxes levied for any year
prior to the year 1962, nor shall this section affect the legal authority
to assess and collect taxes which may be or have been due and payable
prior to January 1, 1962, together with such interest and penalties
as would have accrued thereon under any provisions of law amended
or repealed hereby; nor shall this section invalidate any assessments
or affect any proceedings for the enforcement thereof pending upon
the effective date of this section or upon January 1, 1962, or during
the period between such dates.
[G.O. No. 894, §§ 1, 2]
The Mayor and Town Council of the Town does hereby determine that the financial position of the Town for the year 1961, will not be impaired if an $800 exemption for certain citizens over 65 years of age for the year 1961 is granted pursuant to the provisions of Chapter 9, P.L. 1961.
The exemptions claimed and allowed for 1961 shall operate and
reduce the taxable valuations for 1961, for the purpose of computing
the amount of tax due on such properties for such year.
[Added 9-27-2011 by G.O.
No. 1982]
The Local Finance Board of the State of New Jersey adopted formal
rules regarding "Electronic Disbursement Controls for Payroll Purposes"
in order to provide formal authority for local governments to hire
third-party payroll services/disbursing services to disburse funds
to payroll agencies. In order to have a payroll servicer provide disbursement
services, the Town Council of the Town of Westfield must formally
approve the principle of a third party having access to Town funds,
formally assigning responsibility to an official to oversee the process
by enacting an ordinance, and approving all contracts or extensions.
(a)
Purpose; definitions.
(1)
The purpose and intent of these regulations is to abide by the
requirements of N.J.S.A. 52:27D-20.1 and N.J.A.C. 5:30-17.1 et seq.,
governing electronic disbursement controls for payroll purposes.
(2)
APPROVAL OFFICER
PAYROLL SERVICE
Definitions. As used in this section, the following terms shall
have the meanings indicated:
Person(s) responsible for authorizing and supervising the
activities of the payroll service.
Third-party payroll service organization.
(b)
Authorization.
(c)
Town requirements.
(1)
The appointment of a payroll service shall be pursuant to the
Local Public Contracts Law, see N.J.S.A. 40A:11-1 et seq., and shall
require the contractor to do the following, not by way of limitation:
data collection, agency report preparation, calculation of withholding,
direct deposit of payroll disbursements, and/or transfer of Town of
Westfield funds to contractor's account for subsequent disbursement
of payment.
(2)
Any renewal or extension of a contract under these regulations
shall be by resolution.
(3)
The Chief Financial Officer is hereby appointed the approval
officer and is responsible for authorizing and supervising the activities
of the payroll service and shall further be charged with the reconciliation
and analysis of all general ledger accounts affected by the activities
of the disbursing organization.
(4)
If required by the contract between the Town of Westfield and
the payroll service, the payroll service is permitted to hold Town
of Westfield funds pending transmittal to a payee.
(d)
Payroll service requirements.
(1)
A payroll service must meet all of the following requirements:
a.
Report any irregularities that may indicate potential fraud,
noncompliance with appropriate laws, dishonesty or gross incompetence
on the part of the approval officer;
b.
Report circumstances that could jeopardize its ability to continue
operations or otherwise interrupt the services provided to the Town
of Westfield.
(2)
A payroll service must meet the requirements of N.J.A.C. 5:30-17.5,
requiring that the approval officer be assured that the servicer has
its own internal controls and appropriately guard against theft and
other adverse conditions.
(3)
All contracts entered into pursuant to these regulations and
the laws authorizing the same shall comply with the requirements of
N.J.A.C. 5:30-17.6, which sets out a series of mandatory contractual
terms and conditions.
(e)
Establishment of service. Upon the adoption of these regulations,
the Town Administrator, with the assistance of the Chief Financial
Officer and Town Attorney, as necessary, is hereby authorized and
directed to enter into a contract for payroll service in accordance
with all local public contracting laws and N.J.A.C. 5:30-17. Appointment
of the payroll service shall be by separate resolution of the Town
Council of the Town of Westfield.
[Added 6-9-2020 by G.O. No. 2171]
(a)
Short
title. This section shall be known and may be cited as the "Five-Year
Exemption and Abatement Ordinance."
(b)
This section shall be applicable to all properties that are a) located within an area delineated by the Town as an area in need of rehabilitation pursuant to N.J.S.A. 40A:12A-1 et seq., and b) are: i) located within the Westfield Special Improvement District as set forth in Article X, § 2-104, of the Town Ordinances, as may be amended, and/or ii) locally designated as an historic landmark and/or are located within a locally designated historic district pursuant to General Ordinance No. 2183.[1]
[Amended 10-13-2020 by G.O. No. 2194]
(c)
Findings
and purpose. The governing body finds that N.J.S.A. 40A:12A-21 et
seq., authorized by Article 8, § 1, Paragraph 6, of the
New Jersey Constitution, permitting municipalities to grant five-year
periods of exemptions or abatements, or both, from taxation in areas
in need of rehabilitation have proven to be effective in promoting
the construction and rehabilitation of residential, commercial and
industrial structures in such areas. It is the purpose of this section
to permit the Town of Westfield the greatest flexibility possible
within the constitutional and statutory limitations to address problems
of deterioration and decay through the employment of such exemptions
and abatements within areas in need of rehabilitation.
(d)
Definitions.
The definitions of terms set forth in N.J.S.A. 40A:21-3 are hereby
incorporated into this section as if fully set forth at length herein.
(e)
Dwellings.
(1)
Exemptions for improvements to dwellings. This section provides for
the exemption from taxation of improvements to dwellings. In determining
the value of real property, the Town shall regard the first $25,000
in the Assessor's full and true value of improvements for each dwelling
unit primarily and directly affected by the improvement in any dwelling
more than 20 years old as not increasing the value of the property
for a period of up to five years, notwithstanding that the value of
the property to which the improvements are made is increased thereby.
(2)
Abatements for improvements to dwellings. Any property which receives
an exemption pursuant to Subsection (e)(1) shall be provided an abatement
of the assessed value of property receiving the exemption as it existed
immediately prior to the improvement. In such instance, the abatement
shall be granted with respect to that property for a total of five
years, and the abatement shall be calculated at 30% of the annual
amount of the exemption granted herein.
(3)
Exemptions for construction of dwellings or conversion to dwelling
use. This section provides for the exemption of a portion of the assessed
valuation of construction of new dwellings and of conversions of other
buildings and structures, including unutilized public buildings, to
dwelling use. In determining the value of real property, the Town
shall regard 30% of the Assessor's full and true value of the dwelling
constructed, or conversion alterations made, as not increasing the
value of the property for five years, notwithstanding that the value
of the property upon which the construction or conversion occurs is
increased thereby.
(4)
Abatements for construction of dwellings or conversion to dwelling
use. Any property which receives an exemption pursuant to Subsection
(e)(3) shall be provided an abatement of the assessed value of property
receiving the exemption as it existed immediately prior to the construction
or conversion alteration. In such instance, the abatement shall be
granted with respect to that property for a total of five years, and
the abatement shall be calculated at 30% of the total cost of the
construction or conversion alteration; however, in no event shall
the total amount of the abatement granted to any single property exceed
the total cost of the construction or conversion alteration.
(f)
Multiple
dwellings.
(1)
Exemptions for improvements to multiple dwellings or conversion to
multiple dwelling use. This section provides for the exemption from
taxation of improvements to multiple dwellings and of conversions
of other buildings and structures, including unutilized public buildings,
to multiple dwelling use. In determining the value of the real property,
the Town shall regard up to 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 up to five years, notwithstanding
that the value of the property to which the improvements or conversion
alterations are 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 improvements or conversion
alterations, with the exemption of the abatement granted pursuant
to Subsection (e)(2), unless there is damage to the multiple dwelling
through action of the elements sufficient to warrant a reduction.
(2)
Abatements for improvements to multiple dwellings or conversion to
multiple dwelling use. Any property which receives an exemption pursuant
to Subsection (e)(1) shall be provided an abatement of the assessed
value of property receiving the exemption as it existed immediately
prior to the improvement or conversion alteration. In such instance,
the abatement shall be granted with respect to that property for a
total of five years, and the abatement shall be calculated at 30%
of the total cost of the improvement or conversion alteration; however,
in no event shall the total amount of the abatement granted to any
single property exceed the total cost of the construction or conversion
alteration.
(3)
Exemptions and abatements for construction of multiple dwellings.
This section provides for the exemption of a portion of the assessed
valuation of construction of new multiple dwellings and abatement
of the assessed value of the property receiving the exemption as it
existed immediately prior to the construction. The terms of an exemption
or abatement provided for under this Subsection (f)(3) shall be set
forth in a tax agreement in accordance with the provisions of N.J.S.A.
40A:21-8 through 40A:21-12, and Subsections (h), (i), and (j) of this
section.
(g)
Commercial
or industrial structures.
(1)
Exemptions for improvements to commercial or industrial structures.
This section provides for the exemption from taxation of improvements
to all commercial or industrial structures. In determining the value
of real property, the Town shall regard up to the Assessor's full
and true value of the improvements as not increasing the value of
the property for a period of up to five years, notwithstanding that
the value of the property to which the improvements are 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 improvements unless there is damage to the structure
through action of the elements sufficient to warrant a reduction.
(2)
Exemptions for construction of commercial or industrial structures.
This section provides for the exemption of a portion of the assessed
valuation of construction of new commercial or industrial structures
on a project-by-project basis approved by resolution of the Mayor
and Council. The terms of an exemption or abatement provided for under
this Subsection (g)(2) shall be set forth in a tax agreement in accordance
with the provisions of N.J.S.A. 40A:21-8 through 40A:21-12, and Subsections
(h), (i), and (j) of this section.
(h)
Applications
for tax exemption and abatement.
(1)
Applications. In accordance with N.J.S.A. 40A:21-16, no exemption
or abatement shall be granted pursuant to this section except upon
written application therefor filed with and approved by the Assessor.
Every application shall be on a form prescribed by the Director of
the Division of Taxation in the State Department of the Treasury and
provided for the use of claimants by the Municipal Assessor, and shall
be filed with the Assessor within 30 days, including Saturdays and
Sundays, following the completion of the improvement, conversion alteration
or construction. Every application for exemption, or exemption and
abatement, shall be approved and allowed by the Assessor to the degree
that the application is consistent with the provisions of the adopting
ordinance or the tax agreement, provided that the improvement, conversion
alteration or construction for which the application is made qualifies
as an improvement, a conversion alteration or construction pursuant
to the provisions of N.J.S.A. 40A:21-1 et seq., and the tax agreement,
if required. The granting of an exemption, or exemption and abatement,
shall relate back to, and take effect as of, the date of completion
of the project, or portion or stage of the project for which the exemption,
or exemption and abatement, is granted, and shall continue for five
annual periods from that date. The grant of the exemption, or exemption
and abatement, or tax agreement shall be recorded and made a permanent
part of the official tax records of the taxing district, which record
shall contain a notice of the termination date thereof.
(2)
New construction of commercial or industrial structures or multiple
dwellings. In addition to the application set forth in Subsection
(h)(1), applicants for tax exemption and abatement for new construction
of commercial or industrial structures or multiple dwellings shall
provide the municipal governing body with an application for a tax
agreement setting forth:
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.
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.
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.
Statement showing 1) the real property taxes currently being assessed
at the project site; 2) estimated tax payments that would be made
annually by the applicant on the project during the period of the
agreement; and 3) 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 agreements 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 types 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
dwellings' units respecting low- or moderate-income housing; and
j.
Such other pertinent information as the governing body may require.
(i)
Tax
agreements. Upon adoption of a resolution or ordinance authorizing
a tax agreement for a particular project under this section, the Mayor
shall enter into a written agreement with the applicant for the exemption
of local real property taxes. Exemptions or abatements requiring a
tax agreement may be approved on a project-by-project basis in the
sole discretion of the Mayor, or his/her designee, with the advice
of the Assessor and with the consent of Council acting by resolution
or ordinance. The agreement shall provide for the applicant to pay
to the Town in lieu of full property tax payments an amount annually
to be computed by one, but in no case a combination, of the following
formulas:
(1)
Cost basis: the agreement may provide for the applicant to pay to
the Town in lieu of full property tax payments an amount equal to
2% of the cost of the project. For the purposes of the agreement,
"the cost of the project" means only the cost or fair market value
of direct labor and all materials used in the construction, expansion
or rehabilitation of all buildings, structures and facilities at the
project site, including the costs, if any, of land acquisition and
land preparation, provision of access roads, utilities, drainage facilities
and parking facilities, together with architectural, engineering,
legal, surveying, testing and contractors' fees associated with the
project, which the applicant shall cause to be certified and verified
to the governing body by an independent and qualified architect, following
the completion of the project.
(2)
Gross revenue basis: the agreement may provide for the applicant
to pay to the Town in lieu of full property tax payments an amount
annually equal to 15% of the annual gross revenues from the project.
For the purposes of the agreement, "annual gross revenues" means the
total annual gross rental and other income payable to the owner of
the project from the project. If in any leasing, any real estate taxes
or assessments on property included in the project, any premiums for
fire or other insurance on or concerning property included in the
project or any operating or maintenance expenses ordinarily paid by
the landlord are to be paid by the tenant, then those payments shall
be computed and deemed to be part of the rent and shall be included
in the annual gross revenue. The tax agreement shall establish the
method of computing the revenues and may establish a method of arbitration
by which either the landlord or tenant may dispute the amount of payments
so included in the annual gross revenue.
(3)
Tax phase-in basis: the agreement may provide for the applicant to
pay to the Town in lieu of full property tax payments 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; and
e.
In the fifth tax year, an amount not less than 80% of taxes otherwise
due.
(j)
Provisions
regarding tax agreements.
(1)
All tax agreements entered into by municipalities pursuant to N.J.S.A.
40A:21-9 through 40A:21-12 shall be in effect for no more than the
five full tax years next following the date of completion of the project.
(2)
All projects subject to tax agreement as provided herein shall be
subject to all applicable federal, state and local laws and regulations
on pollution control, worker safety, discrimination in employment,
housing provision, zoning, planning and building code requirements.
(3)
That percentage which the payment in lieu of taxes for a property
bears to the property tax which would have been paid had an exemption
not been granted for the property under the agreement shall be applied
to the valuation of the property to determine the reduced valuation
of the property to be included in the valuation of the Town for determining
equalization for county tax apportionment and school aid during the
term of the tax agreements covering the properties, and at the termination
of an agreement for a property, the reduced valuation procedure required
under this section shall no longer apply.
(4)
Within 30 days after the execution of a tax agreement, the Town Clerk
shall forward a copy of the agreement to the Director of the Division
of Local Government Services in the Department of Community Affairs.
(k)
Disqualification
of property owner; termination of tax agreement.
(1)
If during any tax year prior to the termination of the tax agreement
the property owner ceases to operate or disposes of the property or
fails to meet the conditions for qualifying, then the tax which would
have otherwise been payable for each tax year shall become due and
payable from the property owner as if no exemption had been granted.
The governing body of the Town shall notify the property owner and
Tax Collector forthwith, and the Tax Collector shall within 15 days
thereof notify the owner of the property of the amount of taxes due.
However, with respect to the disposal of the property, where it is
determined that the new owner of the property will continue to use
the property pursuant to the conditions which qualified the property,
no tax shall be due, the exemption shall continue, and the agreement
shall remain in effect.
(2)
At the termination of a tax agreement, a project shall be subject
to all applicable real property taxes as provided by state law and
regulation and local ordinance; but nothing herein shall prohibit
a project, at the termination of an agreement, from qualifying for
and receiving the full benefits of any other tax preferences provided
by law.
(l)
Assessed
value of property under exemption. The Assessor shall determine, on
October 1 of the year following the date of the completion of an improvement,
conversion or construction, the true taxable value thereof. Except
for projects subject to tax agreement, pursuant to N.J.S.A. 40A:21-9
through 40A:21-12, the amount of tax to be paid for the first full
tax year following completion shall be based on the assessed valuation
of the property for the previous year plus any portion of the assessed
valuation of the improvement, conversion or construction not allowed
an exemption pursuant to this section, also prorated. Subject to the
provisions of this section, the property shall continue to be treated
in the appropriate manner for each of up to the five full tax years
subsequent to the original determination by the Assessor.
(m)
Subsequent
exemptions and abatements. This section provides that an additional
improvement, conversion or construction completed on a property granted
a previous exemption or abatement pursuant to this section during
the period in which such previous exemption or abatement is in effect
shall be qualified for an exemption and abatement just as if such
property had not received a previous exemption or abatement. In such
case, the additional improvement, conversion or construction shall
be considered as separate for the purposes of calculating exemptions
and abatements pursuant to this section, 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 alteration or construction for the purpose of determining
the assessed valuation of the property.
(n)
Ineligible
properties. No exemption or abatement shall be granted, or tax agreement
entered into, pursuant to this section with respect to any property
for which property taxes are delinquent or remain unpaid or for which
penalties for nonpayment of taxes are due. For purposes of this section,
the existence of a tax installment agreement shall not be considered;
all taxes, penalties and interest due and owing must be paid in full
upon application.
(o)
Applicable
taxes. The exemption of real property taxes provided pursuant to this
section shall apply to property taxes levied for municipal purposes,
school purposes, county government purposes, special improvement district
purposes and for the purposes of funding any other property tax exemptions.
(p)
Applicability
of statutory regulatory provisions. Every application for exemption
or abatement and every exemption and abatement granted shall be subject
to all the provisions of N.J.S.A. 40A:21-1 et seq., and all rules
and regulations issued pursuant thereto.
(q)
Notice
to taxpayers. The appropriate notice of the adoption of this section
shall be included in the mailing of annual property tax bills to each
taxpayer owning property in an area subject to this section during
the first year following adoption of this section.
(r)
Municipal
reports.
(1)
The Mayor shall report, on or before October 1 of each year, to the
Director of the Division of Local Government Services in the Department
of Community Affairs and to the Director of the Division of Taxation
in the Department of the Treasury the total amount of real property
taxes exempted and the total amount abated within the Town in the
current tax year for each of the following:
a.
Improvements of dwellings;
b.
Construction of dwellings;
c.
Improvements and conversions of multiple dwellings;
d.
Improvements and commercial or industrial structures;
e.
Construction of multiple dwellings under tax agreements; and
f.
Construction of commercial or industrial structures under tax agreements.
(2)
In the case of Subsection (r)(1)e and f above, the report shall state
instead the total amount of payments made in lieu of taxes according
to each formula utilized by the Town and the difference between the
total amount and the total amount of real property taxes which would
have been paid on the project, had the tax agreement not been in effect,
for the current tax year.
(s)
Amendment.
Any amendment to this section shall not affect any exemption, abatement,
or tax agreement previously granted and in force prior to the amendment.
(t)
Severability.
In the event that any provision of this section or the application
thereof to any person or circumstance is declared invalid by a court
of competent jurisdiction, such declaration of invalidity shall not
affect any other provision or application of this section which may
be given effect, and, to realize this intent, the provisions and applications
of this section are declared to be severable.
(u)
Captions;
headings. Captions and headings contained in this section have been
inserted only for the purpose of facilitating reference to the various
subsections and are not intended and shall not be utilized to construe
the intent and meaning of the text of any subsection.
(v)
Effective
date; sunset date. This section shall take effect upon adoption and
publication as provided by law. Unless this section is readopted by
the Mayor and Council of the Town of Westfield, no application for
exemptions or abatements shall be filed for exemptions or abatements
to take initial effect in the 11th tax year or any tax year occurring
thereafter.
