Sponsored by:
Senator ROBERT W. SINGER
District 30 (Burlington, Mercer, Monmouth and Ocean)
SYNOPSIS
Maintains property tax exemption of non-profit organizations like Boys Scouts if organization manifests intent to reconstruct its demolished, damaged, or destroyed building.
CURRENT VERSION OF TEXT
As introduced.
An Act concerning certain property tax exemptions and amending R.S.54:4-3.24.
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. R.S.54:4-3.24 is amended to read as follows:
54:4-3.24. All real and personal property used for the purposes and in the work of [1] one or more of the associations known as Young Men's Christian Associations, Young Women's Christian Associations, Young Men's and Young Women's Christian Associations, Young Men's Hebrew Associations, Young Women's Hebrew Associations or Young Men's and Young Women's Hebrew Associations or of the Boy Scouts of America or Girl Scouts of the United States of America in this State, whether incorporated or unincorporated, shall be exempt from taxation under this chapter if the legal or equitable ownership of such property is in [1] one or more of said associations using said property and the land so exempt does not exceed [5] five acres in extent or, in the case of improved land, the acreage limitation under section 54:4-3.6 of this Title. Any real property upon which construction of a building or other improvement has [been] begun or upon which the reconstruction of a building demolished, damaged, or destroyed, in whole or in part, is intended to begin, as is evidenced by affirmative steps taken by the association, within six months from the date of the building's demolishment, damaging, or destruction for the purpose of putting the same to use for the work of such association shall be within the said exemption. The foregoing exemption shall not apply to any property or part thereof used for the purposes of pecuniary profit. For purposes of this act, affirmative steps shall include actions to prepare an application for development or an application for a building permit.
(cf: P.L.1959, c.3, s.1)
2. This act shall take effect immediately.
STATEMENT
This bill would ensure that properties owned and used by non-profit associations like the Boy Scouts of America maintain their tax exempt status during the period following the demolition, destruction, or damaging of an association's building and before the reconstruction of the building actually begins. The current law maintains the exemption only so long as an association's building is used for non-pecuniary purposes or if a building to further the association's mission is under construction on the property.
This bill would maintain the exemption if the association manifests, within six months from the date of the building's demolition, damaging or destruction, an intent to reconstruct the building. Such an intent would be evidenced by affirmative steps taken by the association to reconstruct its building, such as actions to prepare an application for development or an application for a building permit.