[1999 Code § 3.08.010]
The Township acknowledges having been duly designated as a "qualified municipality" pursuant to N.J.S.A. 40A:21-3(b).
[1999 Code § 3.08.020]
The entire Township is designated as the area in which dwelling units may be eligible for tax exemption pursuant to N.J.S.A. 40A:21-1 et seq.
[1999 Code § 3.08.030]
There should be an exemption from taxation of improvements to dwellings in accordance with N.J.S.A. 40A:21-5 and the Tax Assessor shall, in determining the value of the real property, regard the first twenty-five thousand ($25,000.00) dollars in assessor's full and true value of improvements for each dwelling unit primarily and directly affected by any improvement as not increasing the value of the property for a period of five (5) 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 improvement, unless there is damage to the dwelling through actions of the elements sufficient to warrant a reduction.
[1999 Code § 3.08.040]
No exemption of improvements from taxation shall be allowed except pursuant to N.J.S.A. 40A:21-1 et seq., and to duly promulgated regulations of the Department of Community Affairs and the Division of Revenue.
[1999 Code § 3.08.050]
The Tax Assessor of the Township shall implement this chapter and the abatement granted pursuant to N.J.S.A. 40A:21-1 in the Township and shall accept or receive applications pursuant to the statute for exemption of improvements from taxation and shall record such applications and retain them as a permanent part of the municipal record.
[1999 Code § 3.08.060]
In accordance with N.J.S.A. 40A:21-20, the Tax Collector shall include the appropriate notice concerning the tax exemption program, in a form described by the Department of Community Affairs to all owners of dwellings within the Township during the first year following adoption of the ordinance codified in this chapter.
[1999 Code § 3.12.010]
As used in this section:
- THE ACT
- Means the Five Year Exemption and Abatement Law, N.J.S.A. 40A:21-1 et seq., enacted into law on or about January 18, 1992.
- THE TOWNSHIP
- Means the Township of Edison.
[1999 Code § 3.12.020]
The Township may enter into agreements with developers and/or owners of property that are in areas in need of redevelopment or rehabilitation within the Township, as determined by the Council in accordance with N.J.S.A. 40A:12A-1 et seq., providing tax abatements and/or exemptions for the construction of commercial or industrial structures within the Township pursuant to the Act. This power to enter into tax abatement/exemption agreements shall be subject to all definitions set forth within Section 3 of the Act, incorporated herein as if set forth herein at length.
All projects subject to a tax abatement/exemption agreement, as provided for herein and in the Act, shall be subject to all applicable Federal, State and local laws and regulations, including, but not limited to pollution control, workers safety, discrimination in employment, housing provision, zoning, planning and building code requirements.
An abatement and/or exemption of real property taxes, pursuant to the Act and this section, shall apply to property taxes levied for municipal purposes, school purposes, county government purposes and for the purposes of funding any other property tax exemptions or abatements.
[1999 Code § 3.12.030]
Applicants for tax abatement and/or exemption shall submit an application setting forth:
A general description of the project for which abatement and/or exemption is sought;
A legal description of all real estate necessary for the project;
Plans, drawings and other documents as may be required by the Township to demonstrate the structure and design of the proposed project;
A description of the number, classes and type of employees to be employed at the project site within two (2) years of completion of the project;
A statement of the reasons for seeking tax abatement and/or exemption on the project and a description of the benefits to be realized by the applicant if a tax abatement/exemption is granted;
Estimates of the cost of completing the project;
A statement showing:
The real property taxes currently being assessed at the project site,
Estimated tax payments that would be made annually by the applicant on the project during the first full year following termination of the tax abatement/exemption, and
Estimated tax payments that would be made by the applicant on the project during the first full year following termination of the tax abatement/exemption agreement;
A description of any lease agreement between the applicant and proposed users of the project and a history and description of the users' business; and
Such other pertinent information as may be required by the Township.
Applicants shall submit applications for abatements to the Township Business Administrator. Following receipt of a completed application as set forth above, the Township shall review same to determine whether an abatement and/or exemption for new construction shall be granted following an individual review and evaluation of each application submitted to the Township. The Business Administrator shall forward a copy of the completed application to the Township Council within thirty (30) days of his receipt of same.
No abatement and/or exemption shall be granted pursuant to the Act except upon written application by an applicant filed with the Business Administrator, and subsequent review and approval of the tax abatement agreement by the Mayor and Township Council. The tax abatement/exemption agreement itself, shall be recorded and made a permanent part of the official tax records of the Township, which records shall contain a notice of termination date thereof.
[1999 Code § 3.12.040]
The authorization to enter into a tax abatement/exemption agreement must be granted by ordinance. Any tax abatement/exemption agreement shall contain those terms required by the Act, including:
Any tax abatement/exemption agreement entered into between the Township and an applicant shall provide for the applicant to pay to the municipality, in lieu of full property tax payments, an amount annually to be computed by one, but in no case a combination of the "Cost Basis Formula," "Gross Revenue Basis Formula," or "Tax Phase-In Basis Formula," all as defined in the Act and incorporated by reference herein as if set forth fully.
All tax abatements/exemptions applied for and granted pursuant to the Act and this section shall be in effect for a period of no more than five (5) full years following the date of completion of the project.
No abatement and/or exemption shall be granted, or tax abatement/exemption agreement entered into pursuant to this Act or this section, with respect to any property for which property taxes are delinquent or remain unpaid, or for which penalties for nonpayment of taxes are currently then due and owing.
No abatement and/or exemption shall be effective until the applicant has complied with the requirements of N.J.S.A. 40A:21-16.
Within thirty (30) days following execution of a tax abatement/exemption agreement, pursuant to the Act and this section, the Township shall forward a copy of the agreement to the Director of the Division of Local Government Services in the Department of Community Affairs.
[1999 Code § 3.12.050]
Any ordinance approving a tax abatement/exemption agreement for a specific project pursuant to the Act and this section, may provide that an additional improvement or construction, completed on property previously granted an abatement and/or exemption, may qualify for an additional abatement and/or exemption, as if said property had not received a previous abatement and/or exemption. In this event, the additional improvement or construction shall be considered separate for the purposes of calculating exemptions and abatements pursuant to the Act, except that the assessed value of any previous improvement or construction shall be added to the assessed valuation as it was prior to that improvement or construction for the purpose of determining the assessed valuation of the property from which any additional abatement is to be subtracted.
[1999 Code § 3.12.060]
Upon termination of a tax abatement/exemption agreement referenced hereunder, a project shall be subject to all applicable real property taxes as provided by State law and regulation, as well as local ordinances. However, nothing herein shall prohibit a project, upon termination of a tax abatement/exemption agreement, from qualifying for and receiving the full benefits of any other tax preferences provided by law.
[1999 Code § 3.12.070]
Pursuant to the Act, during the first year following adoption of the ordinance codified in this section, the Township shall include an appropriate notice of the adoption of said ordinance in the mailing of annual property tax bills to each owner of property located in an area in which abatements and/or exemptions may be allowed.
[1999 Code § 3.14.010]
It is the purpose of this section to implement the provisions of N.J.S.A. 40:48F-1 et seq., which authorizes the Governing Body a municipality to adopt an ordinance imposing a tax at a uniform percentage rate not to exceed one (1%) percent on charges of rent for every occupancy on or after July 1, 2003, but before July 1, 2004, and not to exceed three (3%) percent on charges of rent for every occupancy on or after July 1, 2004, of a room or rooms in a hotel subject to taxation pursuant to N.J.S.A. 54:32B-3 which shall be in addition to any other tax or fee imposed pursuant to statute or local ordinance or resolution by any governmental entity upon the occupancy of a hotel room.
[1999 Code § 3.14.020]
There is hereby established a Hotel and Motel Room Occupancy Tax in the Township of Edison which shall be fixed at a uniform percentage rate of one (1%) percent on charges of rent for every occupancy of a hotel or motel room in the Township of Edison on or after July 1, 2003, but before July 1, 2004, and three (3%) percent on charges of rent for every occupancy of a hotel or motel room in the Township of Edison on or after July 1, 2002, of a room or rooms in a hotel subject to taxation pursuant to N.J.S.A. 54:32B-3.
The Hotel and Motel Room Occupancy Tax shall be in addition to any other tax or fee imposed pursuant to statute or local ordinance or resolution by any governmental entity upon the occupancy of a hotel room.
In accordance with the requirements of N.J.S.A. 40:48F-1 et seq.:
All taxes imposed by this chapter shall be paid by the purchaser.
A vendor shall not assume or absorb any tax imposed by this section.
A vendor shall not in any manner advertise or hold out to any person or to the public in general, in any manner, directly or indirectly, that the tax will be assumed or absorbed by the vendor, that the tax will not be separately charged and stated to the customer, or that the tax will be refunded to the customer.
Each assumption or absorption by a vendor of the tax shall be deemed a separate offense, and each representation or advertisement by a vendor for each day that the representation or advertisement continues shall be deemed a separate offense.
The penalty for violation of the foregoing provisions shall be one thousand ($1,000.00) dollars for each offense.
[1999 Code § 3.14.030]
The tax imposed by this chapter shall be collected on behalf of the Township by the person collecting the rent from the hotel or motel customer. Each person required to collect the tax herein imposed shall be personally liable for the tax imposed, collected or required to be collected hereunder. Any such person shall have the same right in respect to collecting the tax from a customer as if the tax were a part of the rent and payable at the same time; provided that the Chief Financial Officer of the Township shall be joined as a party in any action or proceeding brought to collect the tax.
[1999 Code § 3.16.010]
As used in this section:
- Means the securing of a fee simple or a lesser interest in land, including but not limited to an easement restriction development, by gift, purchase, installment purchase agreement, devise or condemnation.
- Means the Municipal Open Space Preservation Trust Fund.
- LAND or LANDS
- Means real property, including improvements thereof or thereon, rights-of-way, water, lakes or riparian and other rights, easements, privileges and all other rights or interest of any kind or description in, related or connected with real property.
- OPEN SPACE
- Means any land acquired, developed or maintained for recreation or conservation purposes.
- RECREATION AND CONSERVATION PURPOSES
- Means the use of lands for parks, natural areas, ecological and biological study, forest, water reserves, wildlife preserves, fishing, camping, boating, sports or other similar uses for either public recreation or conservation of natural resources, or both.
- RECREATION AND OPEN SPACE INVENTORY (ROSI)
- Means the list of recreational areas and open space held by the municipality for recreation or conservation purposes, as required by the Green Acres program.
[1999 Code § 3.16.020]
There is established a reserve in the general trust fund which shall be noted and designated as the Municipal Open Space Preservation Trust Fund which trust fund shall be dedicated by rider to the municipal budget in accordance with N.J.S.A. 40A:4-39. The fund shall be utilized for the following purposes:
Acquisition of lands for recreation and conservation;
Payment of debt service on indebtedness issued or incurred by the Township for the purposes set forth above;
To assist other agencies in acquiring lands located within the Township for the purposes stated in this section, provided that suitable arrangements are made to assure that: such lands are made subject to restrictions substantially similar to those imposed by this section; and if such lands are sold, the net proceeds of the disposition will be paid over to the fund in the same proportion that the Township's contribution bore to the original purchase price.
[1999 Code § 3.16.030]
There shall be deposited into the fund all revenue received by the Township from the sale of any Township owned land, less expenses of the transaction, all funds received through the imposition of a special tax levied pursuant to N.J.S.A. 40:12-15.7 et seq., and such other funds as shall be deposited or appropriated from time to time.
[1999 Code § 3.16.040]
The moneys accumulated within the fund shall be utilized for the purposes described in subsection 5-4.2, including the acquisition of lands. In connection with such acquisition, the fund may be utilized for appraisals, and other items of expense permitted by law in connection with the acquisition, or as a down payment for the debt service. In no eventuality shall the Township pay more than fair market value for the land to be acquired.
[1999 Code § 3.16.050]
All lands acquired using the fund shall be added to the Township recreation and open space inventory.
No lands acquired with moneys from the fund shall be conveyed through sale, exchange, transfer, lease or other disposition unless, after at least one public hearing, it is determined that the land is required for another public use or that the purposes stated in subsection 5-4.2 would be better served by the conveyance. If such conveyance is made, the Township shall place the moneys received from the conveyance into the fund. The deed of any property acquired wholly or partly with moneys from the fund shall contain a specific notation reflecting that the property was acquired with moneys from the municipal open space preservation trust fund.
[1999 Code § 3.16.060]
When this section has been in effect for a period of ten (10) years, then the Township Council shall conduct a review and, if it deems appropriate, issue a report with recommendations and conclusions concerning the continuation of the fund.
[1999 Code § 3.16.070]
The Mayor, with the assistance of the Environmental Commission, shall prepare and submit to the Township Council an open space plan for the Township. The plan shall include an inventory of open space within the Township. The plan shall also include an evaluation and priority ranking of each such open space.
[1999 Code § 3.20.010]
As used in this section:
- SPORTS ORGANIZATION
- Means those organizations established pursuant to the not-for-profit laws of the State of New Jersey for the purpose of promoting a particular sport for its participants, whether child, teenager or adult. Specifically, the following shall constitute the "sports organizations" under this section:
Clara Barton American Legion No. 324;
Edison Boys Baseball;
Edison Youth Basketball;
Father and Son American Legion No. 435;
Fords/Clara Barton Little League;
Fords/Clara Barton Soccer League;
Light Towers Wrestling;
Little Eagles Wrestling;
Midtown Little League;
North Edison Little League;
North Edison Shamrocks;
Edison Buddy Ball.
[1999 Code § 3.20.020]
The sports organizations identified in subsection 5-5.1 promote the public health and welfare of their participants and provide an outlet for such participants which would not otherwise be available without such sports organizations. It is, therefore, in the best interest of the Township to provide financial support for said sports organizations. This section is enacted pursuant to necessary and proper authority of municipalities set forth in N.J.S.A. 40:48-2.
[1999 Code § 3.20.030]
Any and all Township donations to the sports organizations identified in subsection 5-5.1 shall be made by and through the budget of the Department of Parks and Recreation. Commencing in calendar year 1993 and continuing each year thereafter, donations to sports organizations shall be based upon a formula to be established by resolution of the Township Council and implemented by the Department of Administration and the Department of Parks and Recreation. Such formula shall include, but shall not be limited to, the following criteria:
[1999 Code § 3.20.040]
The Department of Administration, in concert with the Department of Parks and Recreation, shall have the right to promulgate such regulations as are necessary to effectuate this chapter. Specifically, the Department of Administration and the Department of Parks and Recreation shall, as a condition precedent to the receipt by any sports organization of any Township funds, require a sports organization to execute a contract with the Township to ensure that the funds donated are being used for the intended purpose. The contract with the sports organization shall be in such form as approved by the Department of Law and the Business Administrator.
[1999 Code § 3.20.050]
All sports organizations which receive appropriations in any calendar year from the Township in exchange for the rendering of service to the community shall be required to file a profit and loss statement and a balance sheet with the Director of Parks and Recreation. The filed documents shall be certified by the executive officer of the sports organization, shall be prepared based upon sound acceptable accounting methods, as determined by the Director of Finance, and shall reflect the cash flow of the organization. All such documents shall be filed annually, on or before March 31st, unless the sports organization shall obtain an extension of time from the Director of Parks and Recreation for good cause, such extension not to exceed sixty (60) days. Good cause shown shall include difficulties in preparing required documents due to a newly formed sports organization, difficulty preparing documents based upon the sports organization's fiscal year and similar considerations. If any sports organization required to comply with this paragraph and paragraph b. below shall fail to comply with either of these subsections, the Township Council, upon receiving advice from the Director of Parks and Recreation, may withhold payments of the appropriation for the current and subsequent years.
Contemporaneous with the filing of the profit and loss statement required by paragraph a., the Department of Parks and Recreation shall certify the number of participants contained on their roster broken down by Edison residents and nonresidents. An accurate roster shall at all times be maintained by the sports organization and shall be subject to, at any time, inspection by the Department of Parks and Recreation.
[1999 Code § 3.04.010]
Exemption Cited. All tangible household personal property and personal effects located within the Township shall not be assessed and taxed.
Applicability of Provisions. This section shall apply to taxes on tangible household personal property and personal effects due and payable in the year 1962 and thereafter so long as this section shall be in effect, and shall not affect the obligation, lien or duty to pay any taxes, interest or penalties which have accrued or may accrue by virtue of any assessment made or which may be made with respect to taxes levied for any year prior to January 1, 1962; nor shall this article affect the legal authority to assess and collect taxes which may be or have been due and payable prior to January 1, 1962, together with such interest and penalties as would have accrued thereon under any provisions of law amended or repealed hereby; nor shall this section invalidate any assessments or affect any proceedings for the enforcement thereof pending upon the effective date of this section or upon January 1, 1962, or during the period between said dates.
Filing of Certified Copies. A certified copy of this section shall be filed with the Division of Taxation in the Department of the Treasury of the State of New Jersey, and with the County Board of Taxation of Middlesex County.
[Ord. No. O.1584-2007§ 2]
The Township will allow for either a veteran or surviving spouse of a veteran to obtain municipal property tax relief upon proper claim. An eligible veteran shall be defined as a member of the armed forces who was either honorably discharged or released under honorable circumstances from active service in the time of war or has been declared by the United States Veterans Administration to be one hundred (100%) percent permanently disabled.
In order to qualify for the municipal tax exemption, the veteran or someone on his/her behalf under oath must file a written claim with the Tax Assessor's office. The Tax Assessor's office will supply the applicant with the appropriate paperwork and the applicant will be required to provide the Tax Assessor's office with the following information:
Reason for the exemption;
A description of the property for which the exemption is claimed;
A certificate of claimant's honorable discharge or release under honorable circumstances from active service, in time of war and a certificate/letter from the United States Veteran's Administration or its successors, certifying to a service-connected disability.
In order for a surviving spouse of a veteran to qualify for the municipal tax exemption, the spouse under oath, must file a written claim with the Tax Assessor's office. The Tax Assessor's office will supply the surviving spouse with the appropriate paperwork and the applicant will be required to provide the Tax Assessor's office with the following information:
Proof to establish that the spouse is the owner of legal title to the premises on which the exemption is made;
That the claimant occupies the dwelling house on said premises as the claimant's legal resident in the State of New Jersey;
That the veteran has been declared by the United States Veterans Administration to have a service-connected disability or that the veteran shall have been declared to have died in active service in time of war;
That the veteran is or would have been entitled to exemption at the time of death;
The claimant is a resident of the State of New Jersey who has not remarried.
In determining an award for a municipal tax exemption, the Township has determined that the Township will only return municipal property taxes for the current year and prior year but not greater than for a twenty-four (24) month period in the aggregate since retroactive refunds have a financial impact upon the Township which must be compensated for by nonexempt taxpayers. In the event that the Veteran's Administration determines that a veteran's disability date is greater than twenty-four (24) months from the date the applicant submits his/her application with the Tax Assessor's office, the Township will only be obligated to return taxes for a period of no greater than twenty-four (24) months from receipt of a completed application to the Tax Assessor. All applicants providing the requisite proof under this section will be granted a lifetime tax exemption on their Township owned property.