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 18:41-3.2 - Continuing certification of historic site real property tax exemption status by the Director

(a) On or before August 31, annually, the nonprofit corporation that owns the building certified as a historic site pursuant to this subchapter shall submit to the Historic Preservation Office in the Department of Environmental Protection, the municipal tax assessor, and the Director an Interim Status report that contains current calendar year information as specified in 18:41-3.1(e) and (f) up to the date of the report's submission. The Director may request any additional information that is necessary to clarify the information previously provided by the nonprofit corporation in the Interim Status report.

(b) The Director of the Division of Taxation shall on or before September 15 of each year certify that the real property for which a tax exemption is claimed pursuant to 54:4-3.5 4a. et seq., has met all of the qualifications as set forth in this chapter for a historic site real property tax exemption.

(c) If an owner and real property are not yet qualified for exemption because the property was not open to the public for at least the number of days required pursuant to 18:41-2.1(a)2 iv by August 31, but is otherwise qualified, the Director shall certify the number of days the property was open by August 31, and that the owner and property will be qualified for such exemption if the property is open to the public for at least the required number of days by December 31. The Director shall deliver such certification to the property owner and the tax assessor of the taxing district in which the real property is located.