New Jersey Administrative Code
Title 7 - ENVIRONMENTAL PROTECTION
Chapter 35 - REAL PROPERTY TAXATION OF RECREATION AND CONSERVATION LANDS OWNED BY NONPROFIT ORGANIZATIONS
Subchapter 1 - GENERAL PROVISIONS
Section 7:35-1.4 - Eligible real property

Universal Citation: NJ Admin Code 7:35-1.4

Current through Register Vol. 56, No. 24, December 18, 2024

(a) To be eligible for tax exemption, real property must meet the following criteria:

1. The property must be a natural open space area not dominated by buildings or other structures. Any buildings or structures that are present must be used exclusively for, or in support of, recreation and conservation purposes, otherwise the buildings or structures and the portion of the property immediately around them shall not be eligible for tax exemption;

2. The property must be maintained and operated for the benefit of the public and be open for public use on an equal basis;

3. Tax exemption must be determined by the Commissioner to be in the public interest;

4. Fees charged for entrance onto or use of the property, if any, must be determined by the Commissioner to be non-discriminatory and reasonable; and

5. Restrictions on the use of the property by the public, if any, must be determined by the Commissioner to be necessary for proper maintenance and improvement of the property or because significant natural features of the property may be adversely affected by unrestricted access.

(b) If it is determined by the Department, at any time, that the property does not meet one or more of the criteria in (a) above, then the Department shall rescind the certification of eligibility for tax exemption and shall notify the nonprofit organization and the municipal tax assessor accordingly.

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