This article establishes standards for the collection, maintenance,
and expenditure of development fees that are consistent with COAH's
regulations developed in response to P.L. 2008, c. 46, Sections 8
and 32-38 (N.J.S.A. 52:27D-329.2) and the Statewide Non-Residential
Development Fee Act (N.J.S.A. 40:55D-8.1 through 8.7). Fees collected
pursuant to this article shall be used for the purpose of providing
very-low, low- and moderate-income housing in accordance with a Court-approved
spending plan.
The following terms, as used in this article, shall have the
following meanings:
AFFORDABLE HOUSING DEVELOPMENT
A development included in the Housing Element and Fair Share
Plan, and includes, but is not limited to, an inclusionary development,
a municipally-sponsored construction project or a 100% affordable
housing development.
COAH or THE COUNCIL
The New Jersey Council on Affordable Housing established
under the Fair Housing Act, or any successor agency charged with the
administration of the Act.
COURT
The Superior Court of New Jersey, Law Division, Mercer County.
DEVELOPER
The legal or beneficial owner or owners of a lot or of any
land proposed to be included in a proposed development, including
the holder of an option or contract to purchase, or other person having
an enforceable proprietary interest in such land.
DEVELOPMENT FEE
Money paid by a developer for the improvement of property
as authorized by Holmdel Builder's Association v. Holmdel Borough,
121 N.J. 550 (1990) and the Fair Housing Act of 1985, N.J.S.A. 52:27d-301,
et seq., and regulated by applicable COAH Rules.
EQUALIZED ASSESSED VALUE
The assessed value of a property divided by the current average
ratio of assessed to true value for the municipality in which the
property is situated, as determined in accordance with Sections 1,
5, and 6 of P.L. 1973, c. 123 (N.J.S.A. 54:1-35a through c).
GREEN BUILDING STRATEGIES
Strategies that minimize the impact of development on the
environment, and enhance the health, safety and well-being of residents
by producing durable, low-maintenance, resource-efficient housing
while making optimum use of existing infrastructure and community
services.
[Amended 12-18-2023 by Ord. No. 2023-23]
A. Upon the granting of a preliminary, final or other applicable approval
for a development, the applicable approving authority or entity shall
notify or direct its staff to notify the Zoning Officer responsible
for the issuance of a zoning permit.
B. For nonresidential developments only, the developer shall also be
provided with a copy of Form N-RDF "State of New Jersey Non-Residential
Development Certification/Exemption" to be completed as per the instructions
provided. The developer of a nonresidential development shall complete
Form N-RDF as per the instructions provided. The Zoning Officer shall
verify the information submitted by the nonresidential developer as
per the instructions provided in the Form N-RDF. The Tax Assessor
shall verify exemptions and prepare estimated and final assessments
as per the instructions provided in Form N-RDF.
C. The Zoning Officer responsible for the issuance of a zoning permit
shall notify the local Tax Assessor of the issuance of the first zoning
permit for a development which is subject to a development fee.
D. Within 90 days of receipt of such notification, the municipal Tax
Assessor, based on the plans filed, shall provide an estimate of the
equalized assessed value of the development.
E. The Construction Official responsible for the issuance of a final
certificate of occupancy shall notify the Zoning Officer and local
Tax Assessor of any and all requests for the scheduling of a final
inspection on a property which is subject to a development fee.
F. Within 10 business days of a request for the scheduling of a final
inspection, the municipal Tax Assessor shall confirm or modify the
previously estimated equalized assessed value of the improvements
of the development and calculate the development fee. The Zoning Officer
shall notify the developer of the amount of the fee.
G. Should the Township of West Windsor fail to determine or notify the
developer of the amount of the development fee within 10 business
days of the request for final inspection, the developer may estimate
the amount due and pay that estimated amount consistent with the dispute
process set forth in Subsection b. of Section 37 of P.L. 2008, c.
46 (N.J.S.A. 40:55D-8.6).
H. Fifty percent of the development fee shall be collected at the time
of issuance of the zoning permit. The remaining portion shall be collected
at the time of issuance of the certificate of occupancy. The developer
shall be responsible for paying the difference between the fee calculated
at zoning permit and that determined at the issuance of the certificate
of occupancy. No certificate of occupancy shall be issued to the developer
until all remaining developer fees have been paid in full.
I. Appeal of development fees.
(1)
A developer may challenge residential development fees imposed
by filing a challenge with the County Board of Taxation. Pending a
review and determination by the Board, collected fees shall be placed
in an interest-bearing escrow account by West Windsor Township. Appeals
from a determination of the Board may be made to the Tax Court in
accordance with the provisions of the State Tax Uniform Procedure
Law, N.J.S.A. 54:48-1, et seq., within 90 days after the date of such
determination. Interest earned on amounts escrowed shall be credited
to the prevailing party.
(2)
A developer may challenge nonresidential development fees imposed
by filing a challenge with the Director of the Division of Taxation.
Pending a review and determination by the Director, which shall be
made within 45 days of receipt of the challenge, collected fees shall
be placed in an interest-bearing escrow account by West Windsor Township.
Appeals from a determination of the Director may be made to the Tax
Court in accordance with the provisions of the State Tax Uniform Procedure
Law, N.J.S.A. 54:48-1, et seq., within 90 days after the date of such
determination. Interest earned on amounts escrowed shall be credited
to the prevailing party.
West Windsor Township shall provide annual reporting of Affordable
Housing Trust Fund activity to the New Jersey Department of Community
Affairs, COAH and Local Government Services or other entity designated
by the State of New Jersey, using forms developed for this purpose
by the New Jersey Department of Community Affairs, COAH or Local Government
Services.