N.J. Admin. Code § 7:35-1.7

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

Section 7:35-1.7 - Application procedures for recertification of eligibility for tax exemption

(a) Once the Department has certified a property as eligible for tax exemption, the nonprofit organization shall submit to the Department the following document(s) not later than April 15 of every third year succeeding the year of initial certification of eligibility:

1. The New Jersey Department of the Treasury, Division of Taxation Further Statement of Organization Claiming Property Tax Exemption (Form F.S. Rev. April 2002 as may be supplemented or revised), in accordance with 54:4-4.4and 54:4-3.68, available from the Department of the Treasury, Division of Taxation web site at http://www.state.nj.us/treasury/taxation/pdf/other_forms/lpt/further.pdf or from the Green Acres Program web site at www.nj.gov/dep/greenacres, with original signature; and

2. If the Department determines or it has been reported on the Further Statement of Organization Claiming Property Tax Exemption that there have been physical and/or use changes, or property ownership changes/dispositions, then the nonprofit organization shall also submit to the Department the Department's Application for Recertification of Exemption from Real Property Taxes, with original signatures; the Department's Property Use Analysis form; and all other documents as specified at 7:35-1.6(a)4 through and including 8.

i. The Property Use Analysis form shall include the following information:

(1) The application number (previously assigned by the Department during the initial certification process);

(2) The name of the preserve (if any);

(3) The municipality and county in which the property is located;

(4) The block number(s), lot number(s), and acreage(s) of the parcel(s) that is the subject of the application;

(5) A description of the public use(s) of the property, including number of visitors and frequency of visits;

(6) Active and/or passive recreational/conservation activities available on the property;

(7) A description and an explanation of the restrictions (if any) on the public uses of the property;

(8) A list of the building(s), if any, on the property and the use(s) of such building(s);

(9) Actions taken by the applicant to further the public benefit of the property;

(10) A description of changes to the property;

(11) A copy of the tax map indicating the property;

(12) A project location map (street map or other similar map) showing the location of the property and public access points; and

(13) Recent photographs(s) of Green Acres Tax Exemption Program sign posted on the property.

(b) When applying for recertification of a tax-exempt property, the nonprofit organization shall also send to the tax assessor of the municipality(ies) in which the property is located two copies, with original signatures, of the Further Statement of Organization Claiming Property Tax Exemption form.

(c) On or before September 15 of the year in which a nonprofit organization files an application for recertification, the Commissioner may conduct a public hearing on the application.

(d) If it is reported on the Further Statement of Organization Claiming Property Tax Exemption form that there have been no physical and/or use changes, and no property ownership changes/dispositions, and the property continues to meet all the criteria of 7:35-1.4, then the Department shall continue to deem the property as eligible for tax exemption.

(e) If there have been physical and/or use changes, or property ownership changes/dispositions, then the Department shall apply the provisions of 7:35-1.4 and determine whether or not the property meets the qualifications therein for continued eligibility for tax exemption.

(f) On or before September 15 of the year in which a nonprofit organization files an application for recertification, and after a public hearing on the application (if any) is held, the Commissioner shall make a decision regarding eligibility or ineligibility for continued tax exemption and shall notify the applicant and tax assessor of the municipality(ies) in which the property is located of that decision in writing.

N.J. Admin. Code § 7:35-1.7

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