As used in this article, the following terms shall have the
meanings indicated:
ASSESSOR
The officer of the Township of Winslow charged with the duty
of assessing real property for the purpose of general taxation.
COMPLETION
Substantially ready for the use for which an improvement
is intended.
DWELLING
A building or part of a building used, to be used or held
for use as a home or residence, including accessory buildings located
on the same premises, together with the land upon which said building
or buildings are erected and which may be necessary for the fair enjoyment
thereof, but shall not include a building or part of a building defined
as a "multiple dwelling" pursuant to the Hotel and Multiple Dwelling
Law, P.L. 1967, c. 76. A dwelling shall include, as they are separately conveyed
to individual owners, individual residences within a cooperative,
if purchased separately by the occupants thereof, and individual residences
within a horizontal property regime or a condominium, but shall not
include "general common elements" or "common elements" thereof where
residential units are owned separately.
EXCLUSIONS
Home improvement exclusions, nonqualifying improvements include,
but are not limited to, any and all accessory buildings/improvement:
detached garages, carports, sheds, pools, barns, stables, pole barns,
and farm sheds.
IMPROVEMENT
A modernization, rehabilitation, renovation, alteration or
repair of a dwelling which produces a physical change in the existing
building or structure that improves the safety, sanitation, decency
and attractiveness of the building or structure as a place for human
habitation and which does not change its permitted use.
The true taxable value of improvements up to $25,000 shall be
deducted by the Tax Assessor on October 1 of any year, following the
completion of the improvements, and shall continue to be so treated
for a total of five successive tax years including the initial tax
year for which the original determination by the Tax Assessor was
made.
Additional improvements completed during the period in which
the improved property is subject to a previously granted abatement
under this article in an amount less than the maximum abatement amount
shall likewise qualify for abatement pursuant to this article, provided
that in no year shall the total abatement for any single property
exceed $25,000.
A property owner and/or claimant seeking an abatement pursuant
to this article shall file a written application with the Tax Assessor
in the form required by the Township.