New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 41 - HISTORIC SITE REAL PROPERTY TAX EXEMPTIONS UNDER P.L. 2007, c. 157 (N.J.S.A. 54:4-3.52 et seq.)
Subchapter 1 - APPLICABILITY AND DEFINITIONS
Section 18:41-1.1 - Applicability

Universal Citation: NJ Admin Code 18:41-1.1
Current through Register Vol. 56, No. 18, September 16, 2024

This chapter shall supply guidance for certain local property tax exemption procedures. It is intended to apply with respect to any site that, after July 1, 1999, the Director of the Division of Taxation determines to be eligible for a historic site real property tax exemption pursuant to P.L. 2007, c. 157, and with respect to any site for which the applicant applies for historic site real property tax exempt status after July 1, 1999. Accordingly, this chapter is not applicable to historic sites that have been determined by the Director to be eligible for a historic site real property tax exemption on or before July 1, 1999, or to any applications for which historic site real property tax exempt status was made on or before July 1, 1999.

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