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 3 - POST-APPROVAL REVIEW OF HISTORIC SITE REAL PROPERTY TAX EXEMPTION
Section 18:41-3.1 - Further Statements claiming exemption; further inquiries, annual review, fee and additional reporting requirements after the exemption is granted; responsibilities of the applicant/claimant and of the assessor to obtain further information from applicant/claimant to continue certification of tax exempt status

Universal Citation: NJ Admin Code 18:41-3.1

Current through Register Vol. 56, No. 18, September 16, 2024

(a) Pursuant to 54:4-4.4, on or before November 1 of each year, the historic site real estate tax exemption applicant shall submit to the municipal tax assessor an Initial Statement on the Division's Form I.S., if one has not theretofore been filed. Thereafter, when an Initial Statement has been filed, then on or before November 1 of every third succeeding year, the historic site real estate tax exemption applicant shall submit to the municipal tax assessor a Further Statement for which a historic tax exemption is claimed on the Division's Form F.S., except that no Further Statement need be filed in the same calendar year in which an Initial Statement shall have been filed.

(b) Pursuant to 54:4-4.4, each assessor may at any time inquire into the right of a claimant to the continuance of the exemption. For that purpose he or she may require the filing of a Further Statement on Form F.S., including the right to require the filing of a Further Statement at a time other than the third-year update specified in 54:4-4.4. The assessor may also require the submission of such proof as he or she shall deem necessary to determine the right of the claimant to continuance of the exemption. All Further Statements shall include whether:

1. There has been any change of use of the property initially exempted during any three-year period as aforesaid, which would defeat the right of exemption; and

2. Any new or additional property has been acquired for which a tax exemption is claimed and the right to the exemption claimed for said property.

(c) The municipal tax assessor shall obtain the aforesaid statements in duplicate from the property owner and the assessor shall file the duplicate copy with the county board of taxation with his or her list of property exempt from taxation on or before the following January 10.

(d) The municipal tax assessor shall collect an annual fee of $ 50.00 from the owner of a historic site that has been granted a historic site real property tax exemption, for the assessor's review, pursuant to 54:4-3.5 2b and 3.54b, of the real property tax exemption status of the historic site, which shall be used to offset the cost to the municipal assessor for the review and certification to the Director. The review shall be conducted on or before January 30, annually.

(e) On or before January 30, annually, the owner of the previously certified historic site determined to be eligible to receive a historic site real property taxation exemption after July 1, 1999, and to any historic site for which application is made for real property tax exempt status as a historic site after July 1, 1999, pursuant to 54:4-3.5 2b and 3.54b, shall submit a properly executed certification and status report on Form S.R. to the municipal tax assessor, the Historic Preservation Office in the Department of Environmental Protection, and the Director that contains the following:

1. Evidence that the property was open to the public during the preceding calendar year, including proof of public notification or advertisement and a brief summary of visitation statistics. The summary shall include:

i. A list of days the property was open to the public;

ii. The total number of hours each day that the building was in use;

iii. The hours of each day that the property was open to the public;

iv. The number of visitors on each of those days;

v. The names of the employees or volunteers who served in any capacity to assist the public on each of the specified days;

vi. A copy of the visitor sign-in lists that the property owner shall make available to the public at a place prominent on the property; and

vii. A statement that a sign clearly advertising that the building is open for public access and easily read at a distance of 100 feet, is displayed outside the building;

2. A copy of any amendments or modifications to the current nonprofit corporation bylaws;

3. Evidence that the exemption claimant, if an organization, has current nonprofit status pursuant to 15A:1-1 et seq. ( P.L. 1983, c. 127) and is qualified for tax exempt status under the Internal Revenue Code of 1986, 26 U.S.C. § 501(c);

4. A brief description of any physical restoration or rehabilitation undertaken in the preceding calendar year, with photographs documenting the current condition of the building; and

5. A description of any physical restoration or rehabilitation anticipated to be taken in the subsequent calendar year.

(f) All certifications required under this section, as well as the status report submitted to the municipal tax assessor, shall be signed by an officer of the non-profit organization and shall be dated and contain the following language:

"I certify that: I am an officer of (name of the organization if incorporated) and am authorized by the organization to sign this certification and status report; or I am authorized by (name of the organization) to sign this certification and status report. I also certify that the information contained herein is true to the best of my knowledge and am aware that if any of the information is knowingly false, I am subject to any punishment under the law for making a false statement under oath."

(g) If the status report indicates any physical restoration or rehabilitation, the municipal tax assessor shall inspect the property to determine if a substantial change has occurred. If there is a substantial change, the assessor must notify the Historical Preservation Office of the Department of Environmental Protection in writing of the inspection results. The Historical Preservation Office shall then make its own determination whether the property no longer qualifies for historic site preservation status due to a substantial change. If the Office finds that the property is no longer eligible for historical site preservation status, it shall then forward its determination to the Commissioner who shall cancel the property's historical site certification in accordance with 54:4-3.5 4 and 18:41-3.3(a), and forthwith inform the Director and the Historical Preservation Office of the cancellation.

(h) Upon the completion of each annual review by January 30, as required under (d) above, the municipal tax assessor shall certify to the Director that each property previously qualified under 54:4-3.5 4b, for a historic site real property tax exemption, continues to be qualified for its exempt status under these statutory provisions.

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