City of Camden, NJ
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2023-11-16
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Part II: General Legislation
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Chapter 753 Taxation
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Article III Five-Year Exemption and Abatement Programs for Commercial and Industrial Properties
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 7 Administration of Government
- Ch 14 Affirmative Action
- Ch 19 Ambulance Services
- Ch 26 Boards, Committees, Commissions and Councils
- Ch 33 Contracts
- Ch 38 Court, Municipal
- Ch 44 Defense of Officers and Employees
- Ch 52 Empowerment Zone Corporation
- Ch 59 Fire Department
- Ch 63 Flag; Coat of Arms; Colors
- Ch 74 Living Wage
- Ch 80 Meetings
- Ch 85 Municipal Insurance Fund
- Ch 89 Municipal Property
- Ch 97 Parking Enforcement Officers
- Ch 103 Personnel Policies
- Ch 110 Police Department
- Ch 118 Project Labor Agreements
- Ch 120 Purchasing Policy
- Ch 122 Redevelopment Agency
- Ch 128 Seal, Official
- Ch 136 Training Requirements
- Ch 141 Urban Enterprise Zones
- Part II: General Legislation
- Ch 160 Adopt a Park Program
- Ch 164 Adopt-A-Street and -Lot Program
- Ch 169 Advertising Materials
- Ch 177 Alarm Systems
- Ch 181 Alcoholic Beverages
- Ch 188 Animals
- Ch 193 Arcades and Amusement Devices
- Ch 198 Asbestos Removal
- Ch 204 Auctions and Auctioneers
- Ch 209 Autocabs
- Ch 217 Billiard and Pool Rooms
- Ch 225 Bowling Alleys
- Ch 232 Brush, Grass, Weeds and Debris
- Ch 240 Buildings, Numbering of
- Ch 246 Cannabis
- Ch 248 Carousels and Merry-Go-Rounds
- Ch 253 Cemeteries
- Ch 264 Circuses and Exhibitions
- Ch 270 Construction Codes, Uniform
- Ch 277 Criminal History Background Check
- Ch 282 Curfew
- Ch 283 Anti-Bullying
- Ch 286 Dances and Dance Halls
- Ch 291 Development Plans
- Ch 303 Drug-Free Zones
- Ch 309 Dumpsters
- Ch 314 Elevators
- Ch 320 Emergencies
- Ch 323 Employee Residency Reports
- Ch 325 Entertainers, Models and Dancers
- Ch 329 Entertainment, Places of Public
- Ch 340 Fees and Costs
- Ch 348 Filming
- Ch 352 Firearms
- Ch 357 Fire Insurance Claims
- Ch 363 Fire Prevention and Protection and Emergency Services Mitigation
- Ch 369 Fireworks
- Ch 374 Flags
- Ch 378 Flea Markets
- Ch 383 Florists
- Ch 390 Food and Beverage Vending Machines
- Ch 394 Food Establishments, Retail
- Ch 400 Food Service Entities
- Ch 410 Games of Chance
- Ch 416 Gasoline and Vehicle Repair Stations
- Ch 420 Gasoline Tanks, Abandonment of
- Ch 428 Graffiti
- Ch 434 Hawkers, Peddlers and Solicitors
- Ch 439 Health Clubs
- Ch 445 Horse-Drawn and Animal-Drawn Vehicles
- Ch 450 Housing Standards
- Ch 456 Ice Dealers and Vending Machines
- Ch 461 Improvement Districts
- Ch 467 Junkyards
- Ch 478 Laundries, Self-Service
- Ch 485 Licenses and Business Regulations
- Ch 492 Map, Drawings and Other Documents, Electronic Submission of
- Ch 496 Massage Parlors
- Ch 500 Mercantile Businesses
- Ch 507 Mobile Homes and Mobile Home Parks
- Ch 508 Commercial and Other Large Vehicles, Parking of
- Ch 512 Motels and Hotels
- Ch 518 Noise
- Ch 523 Nuisances, Public Health
- Ch 534 Parades
- Ch 539 (Reserved)
- Ch 545 Parking Lots, Commercial
- Ch 550 Parking Permit Program, Residential
- Ch 556 Parking, Resident Handicapped On-Street
- Ch 562 Parks and Recreation
- Ch 567 Pay Telephones, Outdoor
- Ch 573 Peace and Good Order
- Ch 578 Peddlers and Vending Units
- Ch 582 Pedicabs
- Ch 587 Photographers, Street
- Ch 594 Picketing
- Ch 600 Poles, Wires and Underground Conduits
- Ch 601 Wireless Facilities in Public Rights-Of-Way
- Ch 608 Precious Metals and Gems
- Ch 615 Property, Vacant and Abandoned
- Ch 620 Property Maintenance
- Ch 627 Public Utilities
- Ch 635 Real Estate Transactions
- Ch 644 Rental Property
- Ch 650 Rent Control
- Ch 656 Rooming and Boarding Houses
- Ch 661 Sales, Special
- Ch 667 Secondhand Dealers
- Ch 675 Sewers
- Ch 679 (Reserved)
- Ch 684 Sidewalk Cafes
- Ch 688 Signs
- Ch 700 Snow, Ice and Debris Removal
- Ch 705 Soft Drinks, Wholesale
- Ch 711 Solid Waste
- Ch 716 Special Events
- Ch 722 Storage Facilities
- Ch 725 Stormwater Control and Management
- Ch 729 Street Closings
- Ch 735 Streets and Sidewalks
- Ch 739 Sustainability Requirements
- Ch 742 Swimming Pools
- Ch 747 Tattooing and Tattooists
- Ch 753 Taxation
- Ch 753 Art III Five-Year Exemption and Abatement Programs for Commercial and Industrial Properties
- § 753-17 Programs authorized.
- § 753-18 Application to be filed; review.
- § 753-19 Approval.
- § 753-20 Eligible improvements.
- § 753-21 Tax agreements.
- Ch 758 Taxicabs
- Ch 766 Theaters
- Ch 771 Tires, Used
- Ch 776 Tobacco
- Ch 780 Toilet Facilities, Portable
- Ch 785 Towing Services
- Ch 791 Transient Merchants
- Ch 796 Trees and Shrubs
- Ch 803 Vehicles, Abandoned
- Ch 808 Vehicles and Traffic
- Ch 815 Vehicles, Immobilization and Impoundment of
- Ch 822 Vehicles, Sale of
- Ch 827 Vehicles, Unlicensed
- Ch 840 Water
- Ch 847 Weapons-Free Zones
- Ch 852 Weights and Measures
- Ch 870 Zoning and Land Use
- Appendix
- Ch A900 Cable Television and Communications Franchise Agreements
- Ch A910 Historic Districts
- Derivation Table
- Ch DT Derivation Table
- Disposition List
- Ch DL Disposition List
[Adopted 12-11-1997 by Ord. No. MC-3355 (Ch. 510, Art. IV,
of the 1987 Code)]
Pursuant to the authorization contained in the Five Year Exemption
and Abatement Law, N.J.S.A. 40A:21-1 et seq., and subject to the limitations
contained therein, the City of Camden hereby authorizes five-year
exemption and abatement programs for commercial and industrial properties
throughout the City of Camden.
Application for five-year tax abatements shall be made on the
form prescribed by the Director of the Division of Taxation and filed
with the Assessor no later than 30 days following the completion of
the improvement, conversion, alteration or construction for which
the exemption or abatement is sought. The Assessor shall review the
application to determine whether said application is complete and
consistent with the terms of this article. Upon the completion of
this review, the Assessor shall forward said application to City Council
for action.
Upon receipt of the application for abatement, City Council
shall approve or disapprove a tax agreement for the project described
in the application. City Council's failure to approve an application
within 60 days of its submission by the Assessor shall be deemed to
be a rejection of the application; provided, however, that Council
may, by resolution, extend the period for approval or disapproval.
Exemptions for which may be granted for improvements (as defined
in N.J.S.A. 40A:21-3n) to all industrial or commercial structures
in the City may be granted by the Assessor as provided in N.J.S.A.
40A:12-7 after review of the application and inspection of the property.
As provided by state law, the improvements for which an exemption
may be granted include an enlargement of an existing structure by
no more than 30%.
New construction of commercial or industrial structures may
be exempted or abated pursuant to a tax agreement for the project,
approved by City Council, by ordinance. The agreement may provide
for a payment in lieu of full property taxes either on a cost basis,
a gross revenue basis or a tax phase-in basis as described in N.J.S.A.
40A:21-10.
