[HISTORY: Adopted by the Bloomfield Council
as indicated in article histories. Amendments noted where applicable.]
[Adopted 4-15-2002 by Ord. No. 02-16 (Ch.
240, Art. I, of the 1987 Code)]
The Legislature of the State of New Jersey has
determined that various statues authorized by N.J. Const. Art. 8,
§ 1, par. 6, permitting municipalities to grant, for periods
of five years, exemptions from taxation in areas in need of rehabilitation,
have proven to be effective in promoting construction and rehabilitation
of residential structures in areas threatened with economic and social
decline. The Legislature adopted Chapter 441 of the Laws of 1991 (N.J.S.A.
40A:21-1 et seq.) so as to consolidate and make more coherent the
most useful features of such statutes. Chapter 441 provides that if
the governing body of a municipality determines that there are trends
in the municipality toward deterioration which it believes will, unless
countered by such incentive, inexorably tend toward further deterioration,
the governing body may adopt an ordinance granting tax exemptions
throughout the municipality to the same extent as if the municipality's
neighborhoods had been determined to be in need of rehabilitation.
It is the opinion of the Township Council of the Township of Bloomfield
that in the present economic times there exists an unwillingness of
owners of residential property to properly maintain and improve their
properties. This fear arises out of the perception of such persons
that the making of such improvements will cause taxes, which they
already find burdensome, to rise. These feelings create a circle whereby
repairs and improvements are delayed. As a result, deterioration begins
to set in and inexorably the circle continues until the neighborhood
itself begins to deteriorate. The Township Council of the Township
of Bloomfield believes that by exempting for a limited period such
improvements from taxation, much of the unwillingness and fear noted
would be dissipated and such owners and investors would be encouraged
to rehabilitate and improve their properties. By doing so, they would
improve the Township of Bloomfield and preserve for the future. The
Township Council of the Township of Bloomfield, being cognizant of
these facts, does hereby grant the tax exemptions set forth in this
article.
A.
ASSESSOR
COMPLETION
DWELLING
EXEMPTION
HORIZONTAL PROPERTY REGIME
IMPROVEMENT
As used in this article, the following terms shall
have the meanings indicated:
The Assessor of the Township of Bloomfield or any other official
or body of the Township of Bloomfield charged with the duty of assessing
real property for the purpose of general taxation.
Substantially ready for the intended use for which a building
or structure is improved.
A building or part of a building used, to be used or held
for use as a residence, including accessory buildings located on the
same premises, together with the land upon which such building or
buildings are erected and which may be necessary for the fair enjoyment
thereof but shall not mean any building or part of a building defined
as a "multiple dwelling" pursuant to the Hotel and Multiple Dwelling
Law, P.L. 1967, c. 76 (N.J.S.A. 55:13A-1 et seq.). A dwelling shall
include, as they are separately conveyed to individual owners, individual
residences within a cooperative, if purchased separately by the occupants
thereof, and individual residences within a horizontal property regime
or a condominium but shall not include general common elements of
such horizontal property regime or condominium, as defined pursuant
to the Horizontal Property Act, P.L. 1963, c. 168 (N.J.S.A. 46:8A-1
et seq.), or the Condominium Act, P.L. 1969, c. 257 (N.J.S.A. 46:8b-1
et seq.), or of a cooperative if the residential units are owned separately.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
That portion of the Assessor's full and true value of any
improvement, conversion, alteration or construction not regarded as
increasing the taxable value of a property pursuant to this article.
A property submitted to a horizontal property regime pursuant
to the Horizontal Property Act, P.L. 1963, c. 168 (N.J.S.A. 46:8A-1
et seq.).
A modernization, rehabilitation, renovation, alteration or
repair which produces a physical change in an existing building or
structure that improves the safety, sanitation, decency or attractiveness
of the building or structure as a place for human habitation or work
and which does not change its permitted use. In no case shall it include
the repair of fire or other damage to a property for which payment
of a claim was received by any person from an insurance company at
any time during the three-year period immediately preceding the filing
of an application pursuant to this article.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
B.
The above definitions are meant to mirror the definitions
set forth in N.J.S.A. 40A:21-3. To the extent that such definitions
differ from those set forth here, the definitions set forth therein
shall govern.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
[Amended 4-7-2014 by Ord. No. 14-11]
A.
Dwellings.
In determining the value of real property, the Township of Bloomfield
shall regard the first $25,000 in the Assessor's full and true value
of improvements for each dwelling, primarily and directly affected
by the improvement in any such dwelling more than 20 years old, as
not increasing the value of the property for a period of five years,
notwithstanding that the value of the property to which the improvements
are made is increased thereby. During the exemption period, the assessment
on the property shall not be less than the assessment thereon existing
immediately prior to the improvements unless there is damage to the
dwelling through action of the elements sufficient to warrant a reduction.
The Assessor shall determine, on October 1 of
the year following the date of completion of an improvement, the true
taxable value thereof. The amount of tax to be paid for the first
full tax year following completion shall be based on the assessed
valuation of the property for the previous year, plus any portion
of the assessed valuation of the improvement, conversion or construction
not allowed an exemption pursuant to this article. The property shall
continue to be treated in the appropriate manner for each of the next
five tax years subsequent to the original determination by the Assessor.
An additional improvement completed on a property
granted a previous exemption during the period in which such previous
exemption is in effect shall be qualified for an exemption just as
if such property had not received a previous exemption. In such case,
the additional improvement shall be considered as separate for the
purpose of calculating the exemption, except that the assessed value
of any previous improvement shall be added to the assessed valuation
as it was prior to that improvement for the purpose of determining
the assessed valuation of the property from which any additional exemption
is to be subtracted.
No exemption shall be granted with respect to
any property for which property taxes are delinquent or remain unpaid
or for which penalties for nonpayment of taxes are due.
No exemption shall be granted except upon written
application therefor filed with and approved by the Assessor. Every
application shall be on a form prescribed by the Director of the Division
of Taxation in the Department of the Treasury and provided for the
use of claimants of the taxing district and shall be filed with the
Township Assessor within 30 days, including Saturdays and Sundays,
following the completion of the improvement. Every application for
exemption which is filed within the time specified shall be approved
and allowed by the Township Assessor to the degree that the application
is consistent with the provisions of this article, provided that the
improvement for which the application is made qualified as an improvement
pursuant to the provisions of this article. The granting of an exemption
shall be recorded and made a permanent part of the official tax records
of the Township of Bloomfield, which record shall contain a notice
of the termination date thereof.
The exemption of real property taxes provided
by this article shall apply to property taxes levied for municipal
purposes, school purposes and county government purposes and for the
purposes of funding any other property tax exemptions.
[Amended 4-13-2015 by Ord. No. 15-13; 10-29-2018 by Ord. No. 18-43; at time of adoption
of Code (see Ch. 1, General Provisions, Art. I)]
The Township Council may approve and enter into tax agreements
for the exemption and abatement from taxation for projects located
in all zones within the Township, except Public (P), Public/Recreational
(PR) and the Single-Family Zones (R-1A, R-1B, R-2A and R-2B).
[Amended 4-13-2015 by Ord. No. 15-13]
A.
The requirements relating to the timing for the submission of an application under this § 520-12 and/or any certifications required by Township officials hereunder may be waived by the Township Council, in its discretion, upon the determination of the Township Council that although an application was not submitted timely, unforeseen or changed circumstances beyond the control of the applicant resulted in a demonstrated need for a tax agreement hereunder. Nothing in this subsection shall be interpreted to amend or waive the application contents or extend the application submission deadline beyond that which is otherwise required or permitted by N.J.S.A. 40A:21-1 et seq.
B.
Review Committee.[1]
(1)
Prior to consideration by the Township Council for approval, all
applications shall be reviewed within 60 days of receipt by a Review
Committee consisting of the following Township officials:
(2)
In addition, the Township Administrator shall, in their discretion,
include certain outside consultants as members of the Review Committee,
including the Township Appraiser and Special Counsel for Tax Matters.
In addition to meeting to review applications, the Review Committee
shall meet periodically to review the Township's tax abatement program
and make recommendations to the Township Council with respect thereto.
The Review Committee shall provide regular reports to the Township
Council concerning its activities, including compliance reports for
all financial agreements.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
C.
Payment in lieu of taxes. All owners of projects subject to exemption
and abatement pursuant to the approval and execution of a tax agreement
shall be charged and obligated to make payments in lieu of full property
taxes of an annual amount computed by the tax phase-in formula, as
authorized by N.J.S.A. 40A:21-10, as follows: The agreement may provide
for the applicant to pay to the municipality in lieu of full property
tax payments an amount equal to a percentage of taxes otherwise due,
according to the following schedule:
[Added 10-29-2018 by Ord.
No. 18-43]
(1)
In the first full year after completion, no payment in lieu of taxes
otherwise due;
(2)
In the second full year after completion, an amount not less than
20% of taxes otherwise due;
(3)
In the third full year after completion, an amount not less than
40% of taxes otherwise due;
(4)
In the fourth full year after completion, an amount not less than
60% of taxes otherwise due;
(5)
In the fifth full year after completion, an amount not less than
80% of taxes otherwise due.
[Adopted 8-16-2021 by Ord. No. 21-31]
There is hereby imposed on all cannabis establishments with
a place of business in the Township of Bloomfield a transfer tax of
two percent on receipts from the sale of cannabis by a cannabis cultivator
to another cannabis cultivator; receipts from the sale of cannabis
items from one cannabis manufacturer to another cannabis establishment;
and receipts from the retail sales of cannabis items by a cannabis
retailer to retail consumers who are 21 years of age or older, either
directly or through a cannabis delivery service; and a tax of one
percent of the receipts from each sale by a cannabis wholesaler. Such
tax shall be collected or paid, and remitted to the municipality by
the cannabis establishment from the cannabis establishment purchasing
or receiving the cannabis or cannabis item, or from the consumer at
the point of sale, on behalf of the municipality by the cannabis retailer
selling the cannabis item to that consumer. The transfer tax shall
be stated, charged, and shown separately on any sales slip, invoice,
receipt, or other statement or memorandum of the price paid or payable,
or equivalent value of the transfer, for the cannabis or cannabis
item. No cannabis establishment required to collect a transfer tax
imposed hereunder shall advertise or hold out to any person or to
the public in general, in any manner, directly or indirectly, that
the transfer tax or user tax will not be separately charged and stated
to another cannabis establishment or the consumer, or that the transfer
tax will be refunded to the cannabis establishment or the consumer
Every cannabis establishment required to collect a transfer
tax imposed by this article shall be personally liable for the transfer
tax or user tax imposed, collected, or required to be collected under
this article. Any cannabis establishment shall have the same right
with respect to collecting the transfer tax from another cannabis
establishment or the consumer as if the transfer tax were a part of
the sale and payable at the same time, or with respect to nonpayment
of the transfer tax or user tax by the cannabis establishment or consumer,
as if the transfer tax was a part of the purchase price of the cannabis
or cannabis item, or equivalent value of the transfer of the cannabis
or cannabis item, and payable at the same time; provided, however,
that the chief fiscal officer of the municipality shall be joined
as a party in any action or proceeding brought to collect the transfer
tax or user tax
All revenues collected from a transfer tax imposed pursuant
to this article shall be remitted to the Chief Financial Officer in
the manner prescribed herein. The Chief Financial Officer shall collect
and administer any transfer tax imposed pursuant to this article.
The municipality may enforce the payment of delinquent taxes or transfer
fees imposed pursuant to this article in the same manner as provided
for municipal real property taxes. In the event that the transfer
tax imposed this article is not paid as and when due by a cannabis
establishment, the unpaid balance, and any interest accruing thereon,
shall be a lien on the parcel of real property comprising the cannabis
establishment's premises in the same manner as all other unpaid municipal
taxes, fees, or other charges. The lien shall be superior and paramount
to the interest in the parcel of any owner, lessee, tenant, mortgagee,
or other person, except the lien of municipal taxes, and shall be on
a parity with and deemed equal to the municipal lien on the parcel
for unpaid property taxes due and owing in the same year. The municipality
shall file in the office of its Tax Collector a statement showing
the amount and due date of the unpaid balance and identifying the
lot and block number of the parcel of real property that comprises
the delinquent cannabis establishment's premises. The lien shall be
enforced as a municipal lien in the same manner as all other municipal
liens are enforced.
The Chief Financial Officer is charged with the administration
and enforcement of the provisions of this article, and is empowered
to prescribe, adopt, promulgate and enforce rules and regulations
relating to any matter pertaining to the administration and enforcement
of this article, including provisions for the reexamination and corrections
of declarations and returns, and of payments alleged or found to be
incorrect, or as to which an overpayment is claimed or found to have
occurred, and to prescribe forms necessary for the administration
of this article. Should a cannabis establishment fail or refuse to
provide adequate information to the chief financial officer to determine
the amount of tax due, the chief financial officer may use information
provided to the chief financial officer from other sources ( i.e.,
the Commission or Department of Treasury) to determine the amount
of tax liability
A.
It shall
be the duty of the Chief Financial Officer to collect and receive
the taxes, fines, and penalties imposed by this article. It shall
also be the duty of the Chief Financial Officer to keep a record showing
the date of such receipt. The Chief Financial Officer is authorized
to enter into agreements with the State of New Jersey to obtain information
to facilitate administration of the tax. The Chief Financial Officer
is authorized to issue a ruling upon written request of a taxpayer
or upon their own volition.
B.
The Chief
Financial Officer is hereby authorized to examine the books, papers
and records of any taxpayer to verify the accuracy of any declaration
or return, or, if no declaration or return was filed, to ascertain
the tax due. Every taxpayer is hereby directed and required to give
to the Chief Financial Officer, or to any agent designated by them,
the means, facilities and opportunity for such examinations and investigations,
as are hereby authorized.
Taxpayers liable for the transfer tax are required to keep such
records as will enable the filing of true and accurate returns or
the tax and such records shall be preserved for a period of not less
than three years from the filing date or due date, whichever is later,
in order to enable the Chief Financial Officer or any agent designated
by them to verify the correctness of the declarations or returns filed.
If records are not available in the municipality to support the returns
which were filed or which should have been filed, the taxpayer will
be required to make them available to the Chief Financial Officer
either by producing them at a location in the municipality or by paying
for the expenses incurred by the Chief Financial Officer or their
agent in traveling to the place where the records are regularly kept.
All cannabis establishments operating in the municipality are
required to file a transfer tax return with the Chief Financial Officer
to report their sales during each calendar quarter and the amount
of tax in accordance with the provisions of this chapter. Returns
shall be filed and payments of tax imposed for the preceding calendar
quarter shall be made on or before the last day of April, July, October,
and January, respectively. A taxpayer who has overpaid the transfer
tax, or who believes it is not liable for the tax, may file a written
request on an amended tax return with the Chief Financial Officer
for a refund or a credit of the tax. For amounts paid as a result
of a notice asserting or informing a taxpayer of an underpayment,
a written request for a refund shall be filed with the Chief Financial
Officer within two years of the date of the payment.
The returns filed by taxpayers and the records and files of
the Chief Financial Officer respecting the administration of the transfer
tax shall be considered confidential and privileged and neither the
municipality nor any employee or agent engaged in the administration
thereof or charged with the custody of any such records or files,
nor any former officer or employee, nor any person who may have secured
information therefrom, shall divulge, disclose, use for their own
personal advantage, or examine for any reason other than a reason
necessitated by the performance of official duties any information
obtained from the said records or files or from any examination or
inspection of the premises or property of any person. Neither the
Chief Financial Officer nor any employee engaged in such administration
or charged with the custody of any such records or files shall be
required to produce any of them for the inspection of any person or
for use in any action or proceeding except when the records or files
or the facts shown thereby are directly involved in an action or proceeding
under the provisions of the State Uniform Tax Procedure Law or of
the tax law affected, or where the determination of the action or
proceeding will affect the validity or amount of the claim of the
municipality under the tax provisions of this chapter.
The Chief Financial Officer may initiate an audit by means of
an audit notice. If, as a result of an examination conducted by the
Chief Financial Officer, a return has not been filed by a taxpayer
or a return is found to be incorrect and transfer taxes are owed,
the Chief Financial Officer is authorized to assess and collect any
tax due. If no return has been filed and tax is found to be due, the
tax actually due may be assessed and collected with or without the
formality of obtaining a return from the taxpayer. Deficiency assessments
( i.e., where a taxpayer has filed a return but is found to owe additional
tax) shall include taxes for up to three years to the date when the
deficiency is assessed. Where no return was filed, there shall be
no limit to the period of assessment.
A.
Upon proposing
an assessment, the Chief Financial Officer shall send the taxpayer
an interim notice by certified mail, return receipt requested, which
advises the taxpayer of additional taxes that are due. Should the
taxpayer wish to dispute the assessment administratively by requesting
a hearing with the Chief Financial Officer, it must do so within thirty
days of the date of such interim notice. If, after the Chief Financial
Officer sends an interim notice, a taxpayer fails to timely request
a hearing with the Chief Financial Officer or requests a hearing and,
after conducting a hearing, the Chief Financial Officer determines
that the taxes are due, the Chief Financial Officer shall send the
taxpayer by certified mail, return receipt requested, a final notice.
Should the taxpayer wish to dispute the assessment set forth in the
final notice, they must initiate an appeal in the New Jersey Tax Court
within ninety days after the mailing of any final notice regarding
a decision, order, finding, assessment, or action hereunder.
The following periods of limitations shall apply to suits for
collection of taxes: i) When a return has been filed but no tax paid,
any suit brought to recover the tax due and unpaid shall be filed
within two years after the return was due or filed, whichever is later;
ii) Where no return was filed or a fraudulent return was filed, there
shall be no limits to file suit for the collection of taxes; and iii)
Where, before the expiration of the time prescribed in this section
for the filing a lawsuit against the taxpayer, both the Chief Financial
Officer and the taxpayer have consented, in writing, to its extension
after such time, the suit may be filed at any time prior to the expiration
of the period agreed upon. The period so agreed upon may be extended
by subsequent agreements, in writing, made before the expiration of
the period previously agreed upon.
Any person who receives an interim notice from the Chief Financial
Officer may within thirty days after the date of an interim notice,
request a hearing with the Chief Financial Officer. Any person who
fails to request a Chief Financial Officer' s hearing in a timely
manner waives the right to administratively contest any element of
the assessment. The Chief Financial Officer shall accept payments
of disputed tax amounts under protest pending appeals; however, any
request for refund of such monies must be filed in accordance with
this article.
Any aggrieved taxpayer may, within ninety days after the mailing
of any final notice regarding a decision, order, finding, assessment,
or action hereunder, or publication of any rule, regulation or policy
of the Chief Financial Officer, appeal to the Tax Court pursuant to
the jurisdiction granted by N.J.S.A. 2B:13-2a(3) to review actions
or regulations of municipal officials by filing a complaint in accordance
with the New Jersey Court Rule 8:3-1. The appeal provided by this
section shall be the exclusive remedy available to any taxpayer for
review of a final decision of the Chief Financial Officer in respect
to a determination of liability for the tax imposed by this chapter
Unless specifically defined otherwise herein, any term used
herein shall be incorporate the definition of that term in the Act.[1] Any article, section, paragraph, subsection, clause, or
other provision of the Bloomfield Township Code inconsistent with
the provisions of this article is hereby repealed to the extent of
such inconsistency.
[1]
Editor's Note: The preamble of Ord. No. 21-31 established
that "the Act" refers to the New Jersey Cannabis Regulatory, Enforcement
Assistance and Marketplace Modernization Act, N.J.S.A. 24:6I-31 et
seq.
No ordinance, regulation or interpretation thereof shall conflict
with the Act.[1] If any section, paragraph, subsection, clause, or provision
of this article shall be adjudged by a court of competent jurisdiction
to conflict with the Act or otherwise be invalid, such adjudication
shall apply only to the section, paragraph, subsection, clause, or
provision so adjudged, and the remainder of this article shall be
deemed valid and effective.
[1]
Editor's Note: The preamble of Ord. No. 21-31 established
that "the Act" refers to the New Jersey Cannabis Regulatory, Enforcement
Assistance and Marketplace Modernization Act, N.J.S.A. 24:6I-31 et
seq.
This ordinance shall take effect upon its passage and publication
and filing as otherwise provided for by law.
