ASSEMBLY, No. 3780

STATE OF NEW JERSEY

214th LEGISLATURE

 

INTRODUCED FEBRUARY 10, 2011

 


 

Sponsored by:

Assemblyman  ANTHONY M. BUCCO

District 25 (Morris)

Assemblyman  ALBERT COUTINHO

District 29 (Essex and Union)

Assemblywoman  VALERIE VAINIERI HUTTLE

District 37 (Bergen)

 

 

 

 

SYNOPSIS

     Exempts electric vehicle charging systems from real property taxation.

 

CURRENT VERSION OF TEXT

     As introduced.

  


An Act exempting electric vehicle charging systems from taxation as real property and supplementing chapter 4 of Title 54 of the Revised Statutes.

 

     Be It Enacted by the Senate and General Assembly of the State of New Jersey:

 

     1.    As used in this act:

     "Board of appeals" means the county construction board of appeals established under section 9 of P.L.1975, c.217 (C.52:27D-127).

     "Commissioner" means the Commissioner of Community Affairs.

     “Electric vehicle” means a motor vehicle, registered to operate on the public highways pursuant to R.S.39:3-4, that produces no exhaust or emissions while in use and relies on a battery or other energy storage device to store electricity that powers the vehicle’s motor, and the battery is replenished by plugging in the vehicle to a power source in order to charge or recharge the battery.

     “Electric vehicle charging system” means the equipment, technology, or system installed at a commercial, industrial, mixed use, or residential building, or at a parking garage or other designated parking space or lot, necessary for the charging of an electric vehicle.

     "Local enforcing agency" means the enforcing agency in any municipality provided for under the "State Uniform Construction Code Act," P.L.1975, c.217 (C.52:27D-119 et seq.), and any rules and regulations adopted pursuant thereto.

 

     2.    An electric vehicle charging system installed, and certified by a local enforcing agency pursuant to section 4 of P.L.    , c.   (C.       ) (pending before the Legislature as this bill), shall be exempt from taxation under chapter 4 of Title 54 of the Revised Statutes.  The owner of real property which is equipped with a certified electric vehicle charging system shall have exempted annually from the assessed valuation of the real property a sum equal to the remainder of the assessed valuation of the real property with the electric vehicle charging system included, minus the assessed valuation of the real property without the electric vehicle charging system.

 

     3.    Prior to certification by the local enforcing agency as provided herein, a claimant shall submit a written application, made under oath 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 hereunder by the local enforcing agency.  The local enforcing agency may at any time inquire into the right of a claimant to the exemption hereunder and for that purpose may require the filing of a new application or the submission of proof as the local enforcing agency deems necessary to verify the right of the claimant to the continuance of such exemption, and the local enforcing agency shall have the right to make an inspection of the premises which are the subject of the claim for exemption under P.L.    , c.    (C.      ) (pending before the Legislature as this bill).

 

     4.    Upon receipt of a written application for certification of an electric vehicle charging system, pursuant to section 3 of P.L.    , c.    (C.      ) (pending before the Legislature as this bill), a local enforcing agency shall certify a system whenever it finds the equipment, technology, or system installed was designed primarily as an electric vehicle charging system, in accordance with rules and regulations prescribed by the commissioner.  The certificate shall contain information identifying the system and the cost thereof and shall be in the form and detail as prescribed by the Director of the Division of Taxation.  The certificate shall be provided to the applicant therefor, with a copy retained on file by the local enforcing agency, and a copy of the certificate shall be sent to the assessor of the taxing district in which the electric vehicle charging system is located and has been installed.  The exemption from taxation for the electric vehicle charging system shall become effective for the tax year following the year in which certification has been granted and thereafter during its use primarily for such purposes.

 

     5.    The local enforcing agency, after giving notice to the holder of an electric vehicle charging system, may revoke the certificate whenever any of the following appears:

     a.     The certificate was obtained by fraud or misrepresentation;

     b.    The claimant for tax exemption has failed substantially to proceed with the construction, reconstruction, installation or acquisition of an electric vehicle charging system;

     c.     The structure or equipment or both to which the certificate relates has ceased to be used for the primary purpose of providing electric vehicle charging and is being used for a different primary purpose; or

     d.    The claimant for a tax exemption hereunder has so departed from the equipment, design and construction of the electric vehicle charging system previously certified by the local enforcing agency that, in the opinion of the local enforcing agency, the electric vehicle charging system is not suitable and reasonably adequate for the purpose of providing electric vehicle charging to the property.

 

     6.    a.  Any person aggrieved by any action of the local enforcing agency may seek review before the board of appeals.

     b.    Any person aggrieved by any action of the assessor or of the county tax board may seek a review before the Director of the Division of Taxation pursuant to the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et. seq.).

 

     7.    The Director of the Division of Taxation in the Department of the Treasury, pursuant to the provisions of the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), shall adopt all rules and regulations necessary for the proper certification of any tax exemption, the form of any certificate to be issued 1,1 and any other matter related to the exemption.  The Board of Public Utilities shall establish standards with respect to the technical sufficiency of electric vehicle charging systems for the purposes of qualifications for exemption.

 

     8.    This act shall take effect immediately.

 

 

STATEMENT

 

     This bill would exempt electric vehicle charging systems from taxation as real property.

     Under the bill, an electric vehicle charging system which has been certified by a local enforcing agency would be exempt from real property taxation.  The owner of real property which is equipped with a certified electric vehicle charging system would be exempted annually from the assessed valuation of the real property, a sum equal to the remainder of the assessed valuation of the real property with the electric vehicle charging system included, minus the assessed valuation of the real property without the electric vehicle charging system.

     The bill would require the Board of Public Utilities to establish standards with respect to the technical sufficiency of electric vehicle charging systems for the purposes of qualification for the exemption.