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 2 - APPLICATIONS FOR OBTAINING HISTORIC SITE REAL PROPERTY TAX EXEMPTION
Section 18:41-2.1 - Applying for initial exemption; conditions to be met
Universal Citation: NJ Admin Code 18:41-2.1
Current through Register Vol. 56, No. 18, September 16, 2024
(a) Before an application for historic site real property tax exemption under P.L. 2007, c. 157, may be approved, the following conditions must be met:
1.
The Commissioner must certify to the Director on the form designated "Certificate of
Historic Site" issued to the applicant by the Commissioner that the building and its
pertinent contents and the land upon which it is erected:
i. Has material relevancy to the history of the
State and its government warranting its preservation as a historical site;
ii. Is or shall be in the event of a restoration,
heretofore or hereafter made, of substantially the same kind, character and
description as the original; and
iii.
Meets all other conditions as the Commissioner may, by law, require to be declared
by the Commissioner to be a historic site;
2. Additionally, the Director shall certify the
applicant owner's building to be a historic site qualified for a real property tax
exemption whenever the Director finds that the aforesaid property:
i. Has material relevancy to the history of the
State and its government warranting its preservation as a historical site;
ii. Is listed in the New Jersey Register of
Historic Places;
iii. In the event of a
restoration and/or rehabilitation work, made heretofore or hereafter, such work has
been or shall be done in accordance with the United States Secretary of the
Interior's Standards for the Treatment of Historic Properties; and
iv. Is open to the general public and freely
available to all people, without discrimination as to race, creed, color, religion
or other protected classes under the Law Against Discrimination,
10:5-1 et seq., under reasonable terms
and conditions, including, but not limited to, a nominal fee, to ensure the
preservation and maintenance of the site, for a minimum of 96 days per
year;
3. Before an initial
determination of historic site real property tax exemption status can be made,
pursuant to 54:4-4.4, each exemption claimant
owning real property in his or her taxing district, shall provide to each municipal
assessor an Initial Statement (Form I.S.) under oath as prescribed by the Director
of the Division of Taxation;
4. The
Commissioner shall certify to those requirements pursuant to the Commissioner's
responsibilities under
54:4-3.5 2 (
P.L.
2007, c. 157, sec.
2) and 3.53 (
P.L.
2007, c. 157, sec.
3) , and, thereafter, the
Director's responsibility to find that the requirements of (a)2i, ii and iii above
have been met, shall be satisfied;
5.
The applicant shall supply and certify to the Director the information set forth in
(a)2iv above on such form or forms to be certified by the applicant as the Director
may provide. That information shall include, but not be limited to, demonstrating
that the building is open to the general public and freely available to all people,
without discrimination as to race, creed, color or religion, or other protected
classes under the Law Against Discrimination,
10:5-1 et seq., detailing any terms and
conditions, including, but not limited to, a specified nominal fee, to ensure the
preservation and maintenance of the site for a minimum of 96 days per year;
and
6. Notwithstanding the language in
(a)5 above, if the applicant claims that the building cannot be open to the public
for at least 96 days per year, the following conditions must be met:
i. The municipal governing body where the building
is located has passed a resolution specifying the number of fewer days in support of
the nonprofit corporation's application for fewer days, such resolution to be
forwarded within seven days to the Director; and
ii. The Director approves a fewer number of days
after considering the municipal governing body's resolution and the following
information, which must be supplied by the nonprofit corporation, which owns the
building on a request form to be prescribed by the Director.
(1) Financial condition and resource information
of the nonprofit corporation and a statement explaining why the 96-day requirement
is not feasible;
(2) Whether or not the
request is temporary because of a short-term constraint regarding the public's
physical access to the building, and if so, documentation by the applicant
explaining in detail the nature and reason, therefore;
(3) If the property relies on volunteers to manage
public access, the name and address of each volunteer; and
(4) A detailed statement of the impact upon the
public interest in restricting access to the real historic site property to the
lesser number of days.
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