N.J. Admin. Code § 18:41-5.1

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

Section 18:41-5.1 - Appeals

(a) An applicant for historic site real property tax exemption made pursuant to N.J.S.A. 54:4-3.52 et seq., or a non-profit organization that has been denied an application or certification for an exemption under said statutory provisions, or has had such an exemption canceled pursuant to N.J.S.A. 54:4-3.54, shall have a right to appeal a denial of the application or certification for or cancellation of the certification as a historic site.

(b) An applicant for historic site certification made pursuant to N.J.S.A. 54:4-3.53, 3.54 and 3.54a, or a non-profit organization that has been denied an application for certification or has had such certification canceled pursuant to the above provisions, shall have the right to appeal said denial or cancellation to the Commissioner. Appeals pertaining to historic site certification status are made as provided by this section and not to the county board of taxation.

(c) An applicant for historic site real property tax exemption or the owner of a nonprofit organization that has been denied an application for an exemption or has had such an exemption canceled pursuant to N.J.S.A. 54:4-3.54b.a(4), shall have the right to appeal such determination by the Director by way of an administrative hearing as the Director may prescribe pursuant to N.J.S.A. 54:50-3.

(d) A non-profit organization that has had its historic site real property tax exemption canceled or otherwise voided by the municipal tax assessor, has the right to appeal the cancellation or voidance to the county board of taxation pursuant to the requirements and procedures set forth under N.J.A.C. 18:12A-1.6, 1.7 and 1.9 through 1.12 and N.J.S.A. 54:3-21 et seq. Appeals to the county board of taxation under this subsection may address any or all of the following subjects:

1. The organization's purpose;

2. The property's use on October 1 of the pretax year;

3. The absence, presence, degree and use of profits;

4. The property's ownership as of October 1 of the pretax year;

5. Incorporation of the organization or its authorization to operate in New Jersey;

6. Land area or existing buildings; and/or

7. Timely application for historic site real property tax exempt status as of November 1 of the pretax year.

N.J. Admin. Code § 18:41-5.1