[Ord. No. 2895; Ord. No. 3196; amended 7-13-2021 by Ord. No. 3625; 12-14-2021 by Ord. No. 3632]
Whereas the Township Council finds that police records and police
issued permits are requested by the public on a daily basis, both
in person and by mail, and that while some police records fees are
set by State statute, others are at the discretion of the Municipality,
the Municipal Council shall set, by order of this subsection, a fee
schedule to encompass Police Department copied records, and Police
Department issued permits, where permitted by law.
Fee Schedule
All fees listed for "in person" requests. Where applicable,
an additional $5 fee shall be added for requests by mail.
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Motor Vehicle Accident Reports:
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$2
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Incident Reports:
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$2
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Tow Sheet:
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$2 per tow sheet
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Firearms ID card: (State statute)
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$5 per card
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Firearms Purchase Permit: (State statute)
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$2 per permit
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Civilian Fingerprinting:
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$10 per card
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Letter of Good Conduct:
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$20 per letter
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Dumpster Permit for Township Roads:
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$20 per permit
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Residential Parking Permits:
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$5 per permit
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Visitor Residential Parking Permits:
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$5 per permit
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[Ord. No. 3028; Ord. No. 3275]
[Ord. No. 3111 §§ 1 —
7]
a.
Purpose. New Jersey has adopted the Open Public Records Law which
has as its general purpose making government records more available
to the public than they have been in the past. In certain instances,
the production of archived record or records in a format which is
not the usual format maintained by the municipality or other special
circumstances would be costly and time consuming. The New Jersey Public
Records Law permits the municipality to require the payment of fees,
special services and/or special changes as a prerequisite to the production
of records requiring extraordinary time and effort, special equipment
or special formatting.
b.
Ordinary Requests for Information. The statutory fee schedule shall
apply to routine requests under the Open Public Records Law. The fees
of N.J.S.A. 47:1A-5 are hereby incorporated herein as such fee schedule
exists or as such fees might appear in future modifications or amendments
of the statute.
At the present time, fees under N.J.S.A. 47:1A-5 for routine
copies of municipal documents are:
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Letter size page, 8 1/2 inches by 11 inches and smaller
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$0.05 per page
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Legal size page, 11 inches by 17 inches and larger
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$0.07 per page
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c.
No Research or Interpretation May be Compelled. Nothing in this subsection
shall require the custodian of documents or any other municipal official
to examine, analyze, tabulate, or interpret documents which are subject
to production under the New Jersey Open Public Records Act.
d.
Special Service Charge/Special Charges Authorized.
1.
Charges Authorized. The Township Clerk or other custodian or keeper
of documents qualifying for mandatory production as "governmental
records" under the New Jersey Open Public Records Act shall be entitled
to special service charges and/or special charges as set forth in
paragraph e of this subsection.
2.
Requests to be in Writing. Any request for documents shall be made
to the Township Clerk on a form established by the Township Clerk
for such purpose.
3.
Advance Notice of Fees, Special Service Charges and Special Charges
Deposit. Any requester of governmental records which are eligible
for imposition of a special charge of special service charge under
paragraph e of this subsection shall receive advance notice of the
amount of fees and charges before any work is started. The Township
Clerk shall require prepayment of such charges before causing the
work to begin.
e.
Fees, Special Service Charges and Special Charges When Charged Amounts
Authorized.
1.
Duplication on Other Work Beyond Capability of Municipal In-Home
Work Forces. Whenever the in-home municipal work force or available
equipment is insufficient to duplicate or produce government records
in a timely fashion, the Township Clerk may cause such duplication
or production to be accomplished by outside vendors such as copy centers
or producers of digital images. If the costs of such duplication or
production charged by such vendors exceeds the routine charges set
forth in N.J.S.A. 47:1A-5, the actual direct cost of same without
any additional surcharge for labor costs shall be paid.
2.
Special Service Charges Authorized. Whenever government records cannot
be reproduced by regular copying equipment or fulfillment of the request
would involve extraordinary time and effort (for example, where a
large number of records must be recovered from storage or substantive
staff time is required to review, sort and assemble records), charges
may be imposed as follows:
3.
Rates for In-House Production of Prints and Blueprints. Any prints
or blueprints produced in-house in response to a governmental records
request shall be produced for $28 per page.
4.
Cost of GIS Data. The cost of any GIS data owned by the Township
of Belleville shall be as follows:
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Topographic Price List
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Based on 100 scale
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8 1/2 x 11 Xerox 21 Acres
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$252
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8 1/2 x 14 Xerox 27 Acres
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$324
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11 x 17 Xerox 43 Acres
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$516
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15 x 20 Xerox 69 Acres
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$714
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20 x 30 Xerox Acres
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$1,090
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5.
Digital Records. If a request for governmental records involves production
or conversion of digital or computerized records or film which is:
f.
Notice of Requestor of Copyright Laws.
1.
The Township of Belleville may be compelled by New Jersey to produce
or duplicate governmental records but no compliance with these legal
obligation shall be deemed to constitute a license, sublicense or
waiver of copyright laws.
2.
The Township Clerk shall give the following notice to any requester
of governmental records.
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NOTICE — COPYRIGHT LAWS
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You must comply with U.S. copyright laws. These laws may restrict
your right to use, duplicate or modify the records provide to you
by the Township of Belleville. You should consult your own legal counsel
on this since severe civil and criminal penalties for violation of
copyright laws are provided.
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g.
Waivers for Governmental Educational Requestor. The Mayor, Clerk,
or Township Council (by Resolution) may waive the fees or other charges
otherwise chargeable if the requestor of government records is a governmental
or educational entity.
[Ord. No. 3000]
a.
A fixed rate of 8% per annum on the first $1,500 of property tax
delinquency and of 18% per annum on any amount in excess of $1,500
shall be calculated from the billing due date until the date of payment.
b.
The governing body of the Township of Belleville provides that no
interest will be charged if payment of taxes is made within 10 days
after the billing due date.
[Ord. No. 2977 § 1]
This Agreement is made and entered into by and among the Township
of Belleville, Township of Bloomfield, Township of the Borough of
Caldwell, Township of Cedar Grove, City of East Orange, Township of
Essex Fells, Township of Fairfield, Township of Irvington, Township
of Livingston, Township of Maplewood, Township of Millburn, Township
of Montclair, City of Newark, Township of North Caldwell, Township
of Nutley, City of Orange, Borough of Roseland, Township of South
Orange, Township of Verona, Township of West Caldwell, and Township
of West Orange, all municipal corporations of the State of New Jersey
and being all the municipal corporations situated in the County of
Essex.
The parties hereto are geographically located in proximity to
each other and it is to the mutual advantage and benefit of the parties
hereto that each of the other parties agree to render supplemental
fire assistance in the event of an emergency, disaster or widespread
conflagration or where it appears that an emergency, disaster, or
widespread conflagration may develop, which may be beyond the control
of a single party and therefore requires the assistance of one or
more of the other parties hereto.
Municipal corporations of the State of New Jersey are authorized,
under N.J.S.A. 40A:14-156.1 to 156.4 to provide fire assistance outside
the normal territorial jurisdiction of the municipality.
[Ord. No. 2977 § I]
a.
For the purpose of facilitating the provision of assistance pursuant
to this Agreement, the municipal corporations which are parties hereto
shall agree to utilize the Level 1, 2, 3, System of response for mutual
aid.
b.
In the event of an emergency, disaster or widespread conflagration
which is beyond the capacity and facilities of any one of the parties
hereto, the other parties agree to furnish, upon request, fire assistance
in coping with such emergency, disaster or widespread conflagration
to the party requesting such assistance. The assistance requested
may be upon an actual or standby basis.
c.
The extent of assistance to be furnished under this Agreement shall
be determined solely by the municipal party furnishing such assistance,
and it is understood that the assistance so furnished may be discontinued
at the sole discretion of the furnishing party. Prior notification
shall be made to the Incident Commander.
d.
Fire officers who shall be commanded by their superior officer to
perform fire duties outside the territorial limits of the municipality
which regularly employs such officers, shall be under the direction
and authority of the local commander officers of the municipality
to which they are called to perform such fire duties, and they shall
have the same powers, authority and immunities as have the members
of the Fire Department of the municipality in which such assistance
is being rendered.
e.
All personnel furnished shall work, to the greatest extent possible,
under their own supervisory personnel, and equipment furnished will
ordinarily be operated by personnel of the party furnishing the equipment.
f.
It is mutually agreed and understood that the provisions or the Agreement
shall be invoked only when, in the opinion of the Incident Commander,
Fire Chief, Fire Commissioner or other person or persons in charge
of fire or public safety of the party requesting assistance, it is
deemed necessary to request outside assistance because all of the
normal facilities at their command have been exhausted and outside
assistance is needed to control and suppress an emergency, disaster
or widespread conflagration.
g.
It is further agreed and understood that whenever, in the opinion
of the Incident Commander, Mayor, Fire Chief, Fire Commissioner or
other persons in charge of fire or public safety of any party, it
is deemed necessary to request outside assistance, request shall first
be made upon those parties which are within the Level of the party
requesting assistance. If sufficient assistance is available from
those parties within the Level of the party requesting assistance,
no request shall be made upon any party in any other region.
h.
At Level III the Essex County Office of Emergency Management Fire
Coordinator shall be notified in anticipation of continued mutual
aid.
i.
The municipality requesting assistance may, upon request, reimburse
each municipality providing assistance, to the extent to which the
municipality providing such assistance cannot obtain reimbursement
of payment for such assistance from any County, State or Federal governmental
unit or agency, for expenditures actually incurred in furnishing assistance.
j.
The parties hereto shall make request of the Essex County Office
of Emergency Management Fire Coordinator that he serve as Coordinator
among the municipalities which are parties to this Agreement, for
the purpose of facilitating the provision of assistance pursuant to
this Agreement.
k.
This Agreement shall not be construed as or deemed to be an agreement
for the benefit of any third party or parties, and no third party
or parties shall have any right of action hereunder for any cause
whatsoever.
l.
Any party to this Agreement may withdraw at any time, upon 30 days'
written notice to each of the other parties, and thereafter, such
withdrawing party shall no longer be a party to this Agreement; but
this Agreement shall continue to exist among the remaining parties.
m.
This Agreement shall become effective for each party hereof when
that party by ordinance of its governing body ratifies and approves
this Agreement, and authorized the proper municipal officials to execute
the same, at which time certified copies of said ordinance approving
the same shall be distributed to the other parties.
[Added 2-11-2019 by Ord.
No. 3523]
The Township publicly declares its intent to become an aggregator
of electric power on behalf of its residential users of electricity
pursuant to the Government Energy Act of 2003, N.J.S.A. 48:3-91.3
to 98, and implementing regulations.
[Added 2-11-2019 by Ord.
No. 3523]
The Township will utilize vendor, Commercial Utility Consultants,
Inc., and Concord Energy Services pursuant to the NJ E-Procurement
Pilot Program (P.L. 2001, c. 30) under the NJ Department of Community
Affairs. The Reverse Energy auction will seek bids from licensed and
appropriate third party suppliers. If such winning bid is selected
and agreement executed, individual residential consumers would retain
the option not to participate and to choose alternatives they desire.
[Added 2-11-2019 by Ord.
No. 3523]
The Mayor and Municipal Clerk are hereby authorized and directed
to execute any documents necessary to carry out the purpose of this
section.
[Added 4-28-2020 by Ord.
No. 3570]
As used in this section, the following terms shall have the
meanings indicated:
The officer of the Township charged with the duty of assessing
real property for the purpose of general taxation.
A structure or part thereof used for the manufacturing, processing
or assembling of material or manufactured products or for research,
office, industrial, commercial, retail, recreational, hotel or motel
facilities or warehousing purposes or for any combination thereof,
which the Township Council determines will tend to maintain or provide
gainful employment within the Township, assist in the economic development
of the Township, maintain or increase the tax base of the Township
and maintain or diversify and expand commerce within the Township.
However, it shall not include any structure or part thereof used or
to be used by any business relocated from another qualifying municipality
unless the total square footage of the floor area of the structure
or part thereof used or to be used by the business at the new site,
together with the total square footage of the land used or to be used
by the business at the new site, exceeds the total square footage
of that utilized by the business at its current site of operations
by at least 10%; and the property that the business is relocating
to has been the subject of a remedial action plan costing in excess
of $250,000 performed pursuant to an administrative consent order
entered into pursuant to authority vested in the Commissioner of Environmental
Protection under N.J.S.A. 13:1D-1 et seq., the Water Pollution Control
Act, N.J.S.A. 58:10A-1 et seq., the Solid Waste Management Act, N.J.S.A.
13:1E-1 et seq., and the Spill Compensation and Control Act, N.J.S.A.
58:10-23.11 et seq.
Substantially ready for the intended use for which a building
or structure is constructed, improved or converted, which shall ordinarily
mean the date upon which a certificate of occupancy whether temporary
or final, is issued.
A property created or recorded as a condominium pursuant
to the Condominium Act, N.J.S.A. 46:8B-1 et seq.
The provision of a new Multiple Dwelling or Commercial or
Industrial Structure or the enlargement of the volume of an existing
Multiple Dwelling or Commercial or Industrial Structure by more than
30%, but shall not mean the conversion of an existing building or
structure to another use.
The alteration or renovation of a nonresidential building
or structure, or hotel, motel, motor hotel or guest house, in such
manner as to convert the building or structure from its previous use
to use as a Dwelling or Multiple Dwelling.
A housing corporation or association wherein the holder of
a share or membership interest thereof is entitled to possess and
occupy for dwelling purposes a house, apartment or other unit of housing
owned by the corporation or association or to purchase a unit of housing
owned by the corporation or association.
When used with respect to exemptions for dwellings or multiple
dwellings, only the cost or fair market value of direct labor and
materials used in improving a multiple dwelling, or of converting
another building or structure to a multiple dwelling or of constructing
a dwelling, or of converting another building or structure to a dwelling,
including any architectural, engineering and contractor's fees
associated therewith, as the owner of the property, following completion
of the Project, shall cause to be certified to the Township Council
by an independent and qualified architect, licensed in the State of
New Jersey or a certified construction cost audit by an independent
certified accountant licensed in the State of New Jersey.
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 such building
or buildings are erected and which may be necessary for the fair enjoyment
thereof, but shall not mean any building or part of a building defined
as a multiple dwelling pursuant to the Hotel and Multiple Dwelling
Law, N.J.S.A. 55:13A-1 et seq. 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 of
such horizontal property regime or condominium as defined pursuant
to the Horizontal Property Act, N.J.S.A. 46:8A-1 et seq., or the Condominium
Act, N.J.S.A. 46:8B-1 et seq., or of a cooperative, if the residential
units are owned separately.
That portion of the Assessor's full and true value of
any improvement or construction not regarded as increasing the taxable
value of a property pursuant to the law.
A property submitted to a horizontal property regime pursuant
to the Horizontal Property Act, N.J.S.A. 46:8A-1 et seq.
A modernization, rehabilitation, renovation, alteration or
repair which produces a physical change in an existing building or
structure that improves the safety, sanitation, decency or attractiveness
of the building or structure as a place for human habitation or work,
and which does not change its permitted use. In the case of a Multiple
Dwelling, it includes only improvements which affect common areas
or elements, or three or more dwelling units within the multiple dwelling.
In the case of a Multiple Dwelling or Commercial or Industrial Structure,
it shall not include ordinary painting, repairs and replacements of
maintenance items or an enlargement of the volume of an existing structure
by more than 30%. In no case shall it include the repair of fire or
other damage to a property for which payment of a claim was received
by any person from an insurance company at any time during the three-year
period immediately preceding the filing of an application pursuant
to this Act.
A building or structure meeting the definition of "multiple
dwelling" set forth in the Hotel and Multiple Dwelling Law, N.J.S.A.
55:13A-1 et seq., and means for the purpose of improvement or construction
the general common elements and common elements of a condominium,
a cooperative or a horizontal property regime.
Property taxes, assessments, water or sewer charges and any
other charge for which a lien may be created, together with interest
and penalties thereon, including all advertising fees and costs of
sale.
Means the Construction or Improvement of a structure in an
Area in Need of Rehabilitation that would qualify for an exemption
or an abatement pursuant to the Act.
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All capitalized terms not defined herein shall have the meaning
set forth in the Five Year Tax Exemption and Abatement Law, N.J.S.A.
40A:21-1 et seq., and are incorporated herein.
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[Added 4-28-2020 by Ord.
No. 3570]
Properties where the owner seeks to newly construct Multiple
Dwellings, Commercial, or Industrial Structures, and where the owner
seek to construct improvements to Dwellings, Multiple Dwellings, Commercial
or Industrial Structures may apply to receive a five year tax exemption
as provided in this chapter when the qualifications are met as follows:
a.
All real estate taxes must be current;
b.
Written application in the form prescribed by the Township to the
Assessor shall be filed within 30 calendar days following Completion
of the Improvements or Construction, and the form of the application
shall contain requirements set forth in N.J.S.A. 40A:21-9 and as set
forth herein;
c.
Approval by Ordinance of the Township Council or written approval
by the Assessor as set forth herein;
d.
Submission by applicant to the Tas Assessor of a Certificate of Occupancy
for the Improvement or Construction;
e.
A five year tax agreement between the Township and the applicant
is executed to the extent required herein;
f.
The subject property and project are located within an Area in Need
of Rehabilitation of the Township; and
g.
The Improvement and/or Construction for which an exemption is sought
shall not have been funded, in whole or in part, by use of public
funding, including but not limited to the Township's affordable
housing trust funds.
[Added 4-28-2020 by Ord.
No. 3570; amended 9-13-2022 by Ord. No. 3663]
No application for tax exemption submitted pursuant to this
chapter shall be accepted unless it is accompanied by full payment
of the required application fee. Such fees shall be in the amount
of $10 for Dwellings; and for Multiple Dwellings and Commercial and
Industrial Projects the fee shall be $3,000 for all projects whose
total Project cost is less than $1,000,000, and $5,500 for all Projects
whose total Project cost is greater than $1,000,000 but less than
$5,000,000, and $8,000 for all other Projects. These fees shall be
received as compensation for the legal review and related work of
the Township's departments and agencies. All checks shall be
certified and payable to the Township. This application fee shall
be nonrefundable.
[Added 4-28-2020 by Ord.
No. 3570]
a.
Improvements to Dwellings more than 20 years old are eligible for
tax exemption for a period of five years. This exemption is subject
to the approval of the Tax Assessor.
b.
Upon approval, the Township, in determining value, 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 Improvements
as not increasing the value of the property, notwithstanding that
the value of the property to which the improvements are made is increased
thereby.
c.
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 dwelling through
action of the elements sufficient to warrant a reduction.
[Added 4-28-2020 by Ord.
No. 3570]
a.
Improvements to Multiple Dwellings are eligible for tax exemption
for a period of five years. This exemption is subject to the approval
of the Assessor or by Resolution of the Municipal Council.
b.
Tax exemptions for Projects whose estimated conventional taxes on
the improvement would be less than $50,000 per annum are subject to
the approval of the Assessor. Upon approval, the Township, in determining
value, shall regard 30% of the Assessor's full and true value
of the Improvements as not increasing the value of the property for
a period of five years.
c.
Tax exemptions for Projects whose estimated conventional taxes on
the improvement would be more than $50,000 per annum, may only be
approved by resolution of the Municipal Council. Upon approval, the
Township in determining value, 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 five years.
d.
This exemption is to be granted 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 existing thereon immediately prior
to the Improvement, unless there is damage to the Multiple Dwelling
through action of the elements sufficient to warrant a reduction.
[Added 4-28-2020 by Ord.
No. 3570]
a.
Improvements to Commercial and Industrial Structures are eligible
for tax exemption for a period of five years. This exemption is subject
to the approval of the assessor or by resolution of the Municipal
Council.
b.
Tax exemptions for Projects whose estimated conventional taxes on
the improvement would be less than $50,000 per annum, are subject
to the approval of the assessor. Upon approval, the Township, in determining
value, shall regard 30% of the assessor's full and true value
of the Improvements as not increasing the value of the property for
a period of five years.
c.
Tax exemptions for Projects whose estimated conventional taxes on
the improvement would be more than $50,000 per annum, may only be
approved by resolution of the Municipal Council. Upon approval, the
Township in determining value, 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 five years.
d.
This exemption is to be granted 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 Improvements, unless there is damage to the structure through
action of the elements sufficient to warrant a reduction.
[Added 4-28-2020 by Ord.
No. 3570; amended 9-13-2022 by Ord. No. 3663]
a.
New Construction of Commercial and Industrial Structures and Multiple
Dwellings are eligible for tax exemption for a period of five years.
This exemption may only be approved by Ordinance of the Municipal
Council.
b.
Applicants for tax exemption shall provide the Tax Assessor and the
Municipal Council with an application setting forth the following
information:
1.
A general description of a project for which exemption is sought.
2.
A legal description of all real estate necessary for the Project.
3.
Plans, drawings and other documents as may be required by the Municipal
Council to demonstrate the structure and design of the Project.
4.
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.
5.
A statement of the reasons for seeking tax exemption on the Project
and a description of the benefits to be realized by the applicant
if a tax agreement is granted.
6.
A good faith estimate of the cost of Completing such Project, together
with the expected method or plan of financing the Construction.
7.
A construction time schedule and projected time schedule.
8.
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 tax agreement;
and estimated tax payments that would be made by the applicant on
the Project during the first full year following the termination or
expiration of the tax agreement.
9.
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.
10.
If the project is a Multiple Dwelling, a description of the number
and type of Dwellings 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 Dwellings units according to
type and of any rental lease or resale restrictions to apply to the
Dwellings units respecting low or moderate income housing.
11.
A disclosure statement of the interests of all parties, including
subsidiary companies, in the Project and property.
12.
The owner's certification that the Construction as proposed
meets the requirements of the rehabilitation plan.
13.
The owner shall sign the application and certify as to the truth
and accuracy of the contents thereof.
14.
Such other pertinent information as the Tax Assessor, Township Manager
and/or Municipal Council may require on a case-by-case basis.
c.
The owner of a Project shall enter into a written tax agreement with
the Township as approved by ordinance to pay a tax on the Construction
in an amount equal to a percentage of taxes otherwise due on construction
according to the following schedule:
1.
In the first full tax year after completion, no payment in lieu of
taxes otherwise due.
2.
In the second tax year, an amount not less than 20% of taxes otherwise
due on the construction.
3.
In the third tax year, an amount not less than 40% of taxes otherwise
due on the construction.
4.
In the fourth tax year, an amount not less than 60% of taxes otherwise
due on the construction.
5.
In the fifth tax year, an amount not less than 80% of taxes otherwise
due on the construction.
d.
The tax agreement shall provide that the tax shall be billed and
collected in the same manner as any conventional taxes, and any arrearages
shall accrue that rate of interest charged for delinquent real estate
taxes.
e.
The Township CFO shall be responsible for the administration and
enforcement of the tax agreement. In the event that 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 exemption,
the local property taxes due for all the prior years subject to exemption
and for the current year shall be payable as if no exemption had been
granted. The Township CFO shall notify the property owner and the
Municipal Council within 15 days of the date of disqualification of
the amount of taxes due. However, with respect to disposal of the
property, if the subject property is 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 additional tax shall be
due, the exemption shall continue and the agreement shall remain in
effect.
f.
The Township Clerk shall forward a copy of all tax exemption agreements
to the Director of the Division of Local Government Services in the
Department of Community Affairs within 30 days of the date of execution.
g.
This exemption is to be granted 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 Improvements, unless there is damage to the structure through
action of the elements sufficient to warrant a reduction.
[Added 4-28-2020 by Ord.
No. 3570; amended 9-13-2022 by Ord. No. 3663]
a.
Every applicant for tax exemption shall file that form of application
prescribed by the Director of the New Jersey Division of Taxation
in the Department of Treasury with the Assessor. In addition, a tax
exemption subject to a tax agreement requiring approval of the Municipal
Council shall also file the application described in herein.
1.
Applicants shall be encouraged to apply for a tax exemption on Construction
of Multiple Dwellings, Commercial and Industrial Structures subject
to a tax agreement prior to commencement of Construction (allowing,
however, for preparatory side work undertaken prior to commencement
of Construction);
2.
All applications for tax exemption must be filed within 30 days,
including Saturdays and Sundays, following the Completion of the Improvements
or Construction.
b.
Every application for tax exemption, including Projects which must
also be approved by the Municipal Council, shall be approved and allowed
by the Assessor to the degree the application is consistent with the
provisions of this section; that is, the Improvements or Construction
for which the application is made must qualify pursuant to the provisions
of the law and this section. The applicant shall submit data in support
of the application as the Assessor or Township shall require.
c.
The granting of an exemption and, if applicable, 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.
d.
As to applications which require approval by the Municipal Council,
the Assessor shall forward the application to the Township Manager
and the Municipal Council for action.
e.
No application shall be filed unless it is accompanied by the fees
as required herein to be paid as compensation for legal and related
administrative review by the Township.
f.
No exemptions shall be granted for any property for which property
taxes or any other Municipal Charges, including interest, are delinquent
or remain unpaid or for which penalties for nonpayment are due.
g.
All taxes and other Municipal Charges must be paid timely and in
full during the term of the exemption. The failure to timely pay any
tax or other Municipal Charge, including land tax, shall permit the
Tax Assessor to terminate the tax exemption and subject the property
to full taxation.
h.
Any tax appeal filed for the exempt property during the term of the
exemption shall immediately void the tax exemption.
i.
The land constituting the property that is subject to an exemption
pursuant to this section shall at all times be subject to the total
tax levy and shall not be subject to such exemption, except only if
an exemption or partial exemption of property taxes on such land (1)
is determined by Township Council to be warranted under the circumstances
in its sole discretion, (2) is memorialized in a written tax agreement
between the property owner and the Township, and (3) is specifically
approved and authorized by ordinance of Township Council.
j.
The granting of an exemption and, if appropriate, 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.
[Added 4-28-2020 by Ord.
No. 3570]
a.
An additional Improvement completed to a property already granted
an exemption during the period in which the exemption is in effect
shall be eligible for an additional exemption, just as if such property
had not received a previous exemption. The additional Improvement
shall be considered as separate for purposes of calculating the exemption,
except that the assessed value of any previous Improvement shall be
added to the assessed valuation as it was prior to that Improvement
for the purpose of determining the assessed value of the property
from which any additional exemption is to be subtracted.
b.
Notwithstanding anything in this section to the contrary, in the
case of an exemption granted hereunder for new Construction of a Commercial
or Industrial Structure, or Multiple Dwellings under tax agreement,
nothing herein shall preclude the Tax Assessor's issuance of
an added assessment in accordance with applicable law for any additional,
material improvements made to the property during the period in which
an exemption is in effect. In the event that an added assessment is
triggered, the Tax Assessor shall in accordance with the Added Assessment
Law, N.J.S.A. 54:4-63.1, et. seq., impose any applicable added assessment
for the improvement based on the applicable increase in the true value
of the property. Such added assessment amount shall be included in
the calculation of taxes otherwise due for purposes of determining
the final payment in lieu of taxes due for the year in which the added
assessment is imposed, all of which shall be set forth in the tax
agreement if there be one.
[Added 4-28-2020 by Ord.
No. 3570]
The Tax Collector shall include an appropriate notice in the
mailing of the annual property tax bills to property owners advising
them of the availability of tax exemptions under this section.
[Added 4-28-2020 by Ord.
No. 3570]
a.
The Assessor, on behalf of the Municipal Council, shall report, on
or before October 1st 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 within
the Township in the current tax year for each of the following:
b.
In the case of paragraphs a4 and a5 above, the report shall state
instead the total amount of payments made in lieu of taxes according
to each formula utilized by the Township, and the difference between
that 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.
[Added 4-28-2020 by Ord.
No. 3570]
An application for exemption from taxation may be filed pursuant
to this section to take initial effect in the tax year in which this
section is adopted, and for tax years thereafter, but no application
for an exemption shall be filed for an exemption to take initial effect
in the 11th year or any tax year occurring thereafter, unless this
section is readopted by that Municipal Council pursuant to the Act.
