N.J. Admin. Code § 7:35-1.4

Current through Register Vol. 56, No. 21, November 4, 2024

Section 7:35-1.4 - Eligible real property

(a) To be eligible for tax exemption, real property must meet the following criteria:

1. The property must be a natural open space area not dominated by buildings or other structures. Any buildings or structures that are present must be used exclusively for, or in support of, recreation and conservation purposes, otherwise the buildings or structures and the portion of the property immediately around them shall not be eligible for tax exemption;

2. The property must be maintained and operated for the benefit of the public and be open for public use on an equal basis;

3. Tax exemption must be determined by the Commissioner to be in the public interest;

4. Fees charged for entrance onto or use of the property, if any, must be determined by the Commissioner to be non-discriminatory and reasonable; and

5. Restrictions on the use of the property by the public, if any, must be determined by the Commissioner to be necessary for proper maintenance and improvement of the property or because significant natural features of the property may be adversely affected by unrestricted access.

(b) If it is determined by the Department, at any time, that the property does not meet one or more of the criteria in (a) above, then the Department shall rescind the certification of eligibility for tax exemption and shall notify the nonprofit organization and the municipal tax assessor accordingly.

N.J. Admin. Code § 7:35-1.4

Amended by R.2008 d.17, effective 1/7/2008.
See: 39 N.J.R. 2701(a), 40 N.J.R. 147(a).
Rewrote the introductory paragraph of (a); rewrote (a)1 and (a)2; in (a)4 and (a)5, deleted "real" following "use of the" and inserted ", if any,"; in (a)4, substituted "and reasonable; and" for "fees consistent with the cost of maintenance or improvement of the property;"; in (a)5, substituted the third occurrence of "property" for "land"; and added (b).