City of Vineland, NJ Article VI Environmental Opportunity Zone

[Adopted 6-25-1996 by Ord. No. 96-53 (Ch. 424, Art. VI, of the 1990 Code)]

§ 647-32 Legislative intent.

The adoption of the provisions of this article are intended to assist this municipality in returning underutilized and abandoned industrial and commercial properties to the active tax rolls to help alleviate the residential property tax burden in this municipality. It is further understood that, by revitalizing these properties, the municipality will not only ease their tax burden but they will help to restore a vital resource for job creation and foster redevelopment in the region.

§ 647-33 Definitions.

As used in this article, the following terms shall have the meanings indicated:

ASSESSOR

The Municipal Tax Assessor appointed pursuant to the provisions of Chapter 9 of Title 40A of the New Jersey Statutes.

CONTAMINATION or CONTAMINANT

Any discharged hazardous substance as defined pursuant to Section 3 of P.L. 1976, c. 141 (N.J.S.A. 58:10-23.11b), hazardous waste as defined pursuant to Section 1 of P.L. 1976, c. 99 (N.J.S.A. 13:1E-38) or pollutant as defined pursuant to Section 3 of P.L. 1977, c. 74 (N.J.S.A. 58:10A-3).

ENVIRONMENTAL OPPORTUNITY ZONE

Any qualified real property that has been designated by the governing body as an "environmental opportunity zone" pursuant to Section 4 of P.L. 1995, c. 413 (N.J.S.A. 54:4-3.153).

QUALIFIED REAL PROPERTY

Any parcel of real property that is now vacant or underutilized, which is in need of remediation due to a discharge or threatened discharge of a contaminant, and which is listed in the most recent Department of Environmental Protection publication of known hazardous discharge sites in New Jersey prepared pursuant to P.L. 1982, c. 202 (N.J.S.A. 58:10-23.15 et seq.).

REMEDIATION

All necessary actions to investigate and clean up any known, suspected, or threatened discharge of contaminants, including, as necessary, the preliminary assessment, site investigation, remedial investigation, and remedial action.

§ 647-34 Application process.

A. A property owner or contract purchaser can obtain an application form from the Tax Assessor's office. (The application must be filled out in its entirety and have all necessary attachments to be determined complete for review and recommendation.)

B. In addition to a completed application, the applicant for an environmental opportunity zone must provide a copy of the title or purchase agreement; a copy of an executed memorandum of agreement (MOA) or administrative consent order (ACO) with the State of New Jersey, Department of Environmental Protection, Site Remediation Program; and an agreement to perform the remediation. The specific environmental opportunity zone, once remediated, will be used for commercial or industrial purposes during the time period for which the real property tax exemption has been given by the City Council of the City of Vineland, based on the recommendation of the Tax Assessor, which time period restriction shall be included in the executed tax abatement/exemption agreement.

C. Confirmation, in writing, by the Director of the Department of Health, the Environmental Health Coordinator or his/her designee, or other entity designated by the City to review the potential environmental hazard or the placement of the property on the State of New Jersey Contaminated Site List, prepared pursuant to P.L. 1982, c. 202 (N.J.S.A. 58:10-23.15 et seq.), shall be sent out annually to each municipality.

D. Upon receipt of the documents described in Subsections A, B and C above, the Tax Assessor shall prepare a recommendation of approval or denial for the governing body's action at a regularly scheduled meeting of the municipal governing body. In addition to reviewing the paperwork described above, the Tax Assessor shall review the property for tax delinquency status. If a property owner has consistently paid taxes and now wishes to request the tax abatement offered to an environmental opportunity zone, then the owner must demonstrate to the City that without this designation the remediation of an environmental hazard will not occur.

E. The designation of a property and its approval may be assigned to a subsequent owner with the approval of the governing body.

§ 647-35 Designation of environmental opportunity zones.

[Amended 6-10-1997 by Ord. No. 97-38]

A. The real properties referred to in this section are hereby designated as environmental opportunity zones pursuant to P.L. 1995, c. 413 (N.J.S.A. 54:43.150 et seq.). This designation allows the owner or contract purchaser of the designated property to apply for final designation as set forth in this article. A final designation of an environmental opportunity zone does not occur until the application is approved by the Tax Assessor and recommended for final approval by the governing body. The final approval will be granted by the governing body at a regularly scheduled meeting by resolution of the governing body. The real properties to be designated eligible for application as an environmental opportunity zone are as follows:

(1) 14 N.W. Boulevard (Block 431, Lot 9).

(2) 119 S. East Boulevard (Block 573, Lot 17).

(3) 701 E. Elmer Street (Block 575, Lot 1).

(4) 109 S. Seventh Street (Block 575, Lot 22).

(5) 508 Washington Avenue (Block 726, Lot 2).

(6) 1903 S. Delsea Drive (Block 914, Lot 15).

B. This list may be expanded at anytime by resolution of the governing body based upon a recommendation of the Tax Assessor and the Director of the Department of Health, the Environmental Health Coordinator, or designee, or such other official designated to determine the potential or actual discharge on the property.

§ 647-36 Payments in lieu of taxes.

A. Payments in lieu of real property taxes will be computed as a portion of the real property taxes otherwise due, according to the following schedule:

(1) In the first tax year following execution of a memorandum of agreement (MOA) or administrative consent order (ACO), no payment in lieu of taxes otherwise due.

(2) In the second tax year following execution of an MOA or ACO, an amount of not less than 10% of taxes otherwise due.

(3) In the third tax year following execution of an MOA or ACO, an amount of not less than 30% of taxes otherwise due.

(4) In the fourth tax year following execution of an MOA or ACO, an amount of not less than 40% of taxes otherwise due.

(5) In the fifth tax year following execution of an MOA or ACO, an amount of not less than 50% of taxes otherwise due.

(6) In the sixth tax year following execution of an MOA or ACO, an amount of not less than 60% of taxes otherwise due.

(7) In the seventh tax year following execution of an MOA or ACO, an amount of not less than 70% of taxes otherwise due.

(8) In the eighth tax year following execution of an MOA or ACO, an amount of not less than 80% of taxes otherwise due.

(9) In the ninth tax year following execution of an MOA or ACO, an amount of not less than 90% of taxes otherwise due.

(10) In the tenth and all subsequent tax years following execution of an MOA or ACO, the exemption shall expire and the full amount of the assessed real property taxes, taking into account the value of the real property in its remediated state, shall be due.

B. The payments required pursuant to this section of the article shall be made in quarterly installments according to the same schedule as real property taxes are due and payable. Failure to make these payments shall result in the termination of the exemption.

C. Notwithstanding any other provisions of this article, if at any time the governing body finds that the MOA has been terminated at the option of the applicant, unless an ACO is issued in its stead, or that any of the conditions of this article are not met, the period of the property tax exemption shall end as determined by the appropriate municipal officials.