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New Jersey offers several Property Tax abatements and exemptions. These programs are managed by your municipality. Programs you may be eligible for include:
Automatic Fire Suppression System Property Tax Exemption
Environmental Opportunity Zone Property Tax Exemption
Five Year Exemption and Abatement
Historic Site Property Tax Exemption
Non-Profit Organization's Property Tax Exemption
Non-Residential Development Fee Certification/Exemption
Renewable Energy System Property Tax Exemption
Urban Enterprise Zone Property Tax Abatement
Automatic Fire Suppression System Property Tax Exemption
Residential, commercial or industrial buildings with an installed and certified automatic fire suppression system may receive a partial exemption. Your tax assessor determines the assessed value of the property with and without the automatic fire suppression system. The amount of exemption is the difference between these two assessments. To apply, follow instructions on Form FSS and file with your municipal construction code official.
Environmental Opportunity Zone Property Tax Exemption
The purpose of the Environmental Opportunity Zone Property Tax Exemption (EOZ) exemption is to encourage the remediation, revitalization and redevelopment of certain contaminated property which has been vacant or underutilized. The exemption requires a financial agreement, as per authorizing ordinance, between you and the municipality.
To apply, follow instructions on Form E.O.Z-1 , and file with your tax assessor.
Abatements and exemptions are available to qualified property owners if a municipality has adopted an authorizing ordinance. Contact your municipality to see if an enabling ordinance has been enacted, and what properties would qualify.
Under the law, the ordinance may provide for abatement and/or exemption for:
New construction of dwellings;
Conversion or conversion alteration into dwelling use;
Improvement to an existing dwelling;
Commercial and industrial structures also may be eligible.
To apply, follow instructions on Form E/A-1 and file within 30 days of completion of the improvement, conversion or construction with the tax assessor.
Certain buildings owned by non-profit organizations, certified as an historic site, may be eligible for a property tax exemption. To learn about all requirements and filing procedures, contact your tax assessor, or read the section pertaining to historic sites in Chapter Four of the Handbook for New Jersey Assessors . To apply, follow instructions on Form I.S. and Form S.R. and file with your tax assessor. Once approved, file Form F.S. with your tax assessor every three years to maintain the exemption.
Non-profit entities may include religious, charitable, and educational organizations. Since eligibility criteria vary, contact your tax assessor with any specific question you have about this exemption.
This Property Tax exemption is determined by:
Incorporation of the organization or its authorization to operate in New Jersey;
The organization's purpose;
The absence, presence, degree and use of profits;
The property's use and ownership as of October 1 of the pretax year;
Land area or existing buildings;
Timely application as of November 1 of the pretax year.
Acceptable documentation:
Articles of Association/Charter or Mission Statement;
Association's By-Laws;
Certificate of Incorporation;
Deed;
Calendar of events or promotional literature;
Lease/rental Agreements;
Proof of income (financial statements, tax returns, etc.).
How to Apply:
To apply for this program, file Form I.S. and all supporting documents with your tax assessor. Once your application is approved, you will have to file Form F.S. every three years to maintain the exemption.
Non-Residential Development Fee Certification/Exemption
The Non-Residential Development Fee (NRDF) supports the development of affordable housing throughout New Jersey for low, moderate and middle income households. It reforms the New Jersey Fair Housing Act and imposes a statewide 2.5% fee on new construction and additions to non-residential development approved subsequent to July 17, 2008.
Certain non-profit groups, and government entities may be exempt from this fee. To apply, follow instructions on Form N-RDF and file with your tax assessor.
If you have a residential, commercial, or industrial property with a renewable energy system, certified by the local enforcing agency, you may receive a limited exemption.
The exemption is the difference between the total assessed value of the property before and after the renewable energy system has been installed. To apply, follow instructions on Form CRES and file with your tax assessor.
Urban Enterprise Zones (UEZs) are created with the goal of stimulating economic activity in distressed areas. This law provides for five-year tax abatements to existing and newly constructed residential properties and non-residential structures converted to residential use in municipalities with UEZs.
To apply, follow instructions on Form U.E.Z. and file with the local tax assessor.
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