N.J. Admin. Code § 7:35-1.6

Current through Register Vol. 56, No. 11, June 3, 2024

Section 7:35-1.6 - Application procedures for initial certification of eligibility for tax exemption

(a) An applicant for initial certification of eligibility for tax exemption must submit to the Department the following documents by August 1 of the pretax year; however, it is preferred that applicants submit the documents by May 15 of the pretax year:

1. The Department's Application for Real Property Tax Exemption, with original signatures. This application form shall:

i. Identify the owner of the property;

ii. Provide site information including municipality, county, block and lot; identify flora, fauna, adjacent land use, and facilities on the property;

iii. Describe the public use, means of access, fees for use, and restrictions;

iv. Provide a detailed maintenance, policing, and preservation plan for the property;

v. Indicate the name and contact information for the municipal tax assessor and official advertising newspaper of the municipality in which the property is located;

vi. Include a statement releasing the State of New Jersey from any liability that may arise from the public use of the property;

vii. Provide supporting documentation to demonstrate the nonprofit status of the applicant organization and its legal ownership of the property; and

viii. Provide an affidavit signed by the officer of the nonprofit organization attesting to the veracity of the information supplied in the application.

2. The New Jersey Department of the Treasury, Division of Taxation Initial Statement of Organization Claiming Property Tax Exemption, in accordance with 54:4-4.4and 54:4-3.68, with original signature (Form I.S. Rev. December 2001 as may be supplemented or revised), available from the Department of the Treasury, Division of Taxation web site at

http://www.state.nj.us/treasury/taxation/pdf/other_forms/lpt/initialstment.pdf or from the Green Acres Program web site at www.nj.gov/dep/greenacres;

3. The Federal Internal Revenue Service 501(c)(3) letter of determination certifying the organization as a nonprofit organization;

4. A copy of the recorded deed to the property showing ownership by the nonprofit organization or, if a recorded deed is not available at the time of application, a non-recorded deed to be followed by a recorded deed no later than August 15 in the pretax year for tax exemption, or a certification signed by the chief executive of the nonprofit organization or by legal counsel representing the nonprofit organization verifying ownership and committing to submit the recorded deed no later than August 15 in the pretax year for tax exemption;

5. The property tax bill(s) for the pretax year for all property for which application is being made;

6. The tax map(s) labeled to show all property for which application is being made;

7. A municipal street map labeled to show the location of the property and all public access points;

8. A map of the property showing any and all public access points, parking areas, roads, driveways, trails, and points of interest; and

9. Documentation legally establishing the nonprofit organization and defining its purpose. Acceptable documents include a copy of the applicant's certificate of incorporation, articles of association, or the charter and bylaws.

(b) The Department has the right to enter upon the property that is the subject of the application for the purposes of a site inspection after application has been made.

(c) Prior to the public hearing required under (d) below, the applicant shall send to the tax assessor of the municipality(ies) in which the property is located two copies, with original signatures, of the items required under 7:35-1.6(a)1 and (a)2 above.

(d) A public hearing shall be held by the Commissioner or by his or her designated representative, at such date, time, and location as designated by the Commissioner. The applicant shall advertise, at the expense of the applicant, the date, time, and location of the hearing in the official newspaper of the municipality in which the property for which application is being made is located. The newspaper advertisement must be published at least 15 days in advance of the date of the public hearing. The applicant shall send to the Department proof of timely publication of the advertisement of the public hearing; proof must be received by the Department at, or preferably prior to, the public hearing.

(e) On or before September 15 of the pretax year, the Commissioner shall make a decision regarding eligibility or ineligibility for tax exemption and shall notify the applicant and municipal tax assessor of that decision in writing.

(f) Upon notification of eligibility for tax exemption and the granting of tax exemption by the municipal tax assessor, the nonprofit organization shall post the property with Green Acres Tax Exemption Program sign(s) provided by the Department.

N.J. Admin. Code § 7:35-1.6

Administrative Change, 48 N.J.R. 962(a).