SENATE, No. 326

STATE OF NEW JERSEY

Introduced Pending Technical Review by Legislative Counsel

PRE-FILED FOR INTRODUCTION IN THE 1996 SESSION

By Senator LITTELL

An Act concerning the taxation of recreational vehicles and supplementing 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:

    "Campsite" means any parcel of land, or contiguous parcels of land under common ownership, designed and used for the purpose of camping and associated recreational uses.

    "Nonpermanent foundation" means any foundation consisting of nonmortared blocks, wheels, a concrete slab, runners, or any combination thereof, or any other system for the installation and anchorage of a recreational vehicle on other than a permanent foundation.

    "Recreational vehicle" means a unit which:

    a. Consists of one or more transportable sections which are substantially constructed off-site and, if more than one section, are joined together on-site;

    b. Is built on a permanent chassis;

    c. Is designed to be used, when connected to utilities, as a temporary dwelling on a nonpermanent foundation; and

    d. Is not a "manufactured home" as defined in section 3 of P.L.1983, c.400 (C.54:4-1.4).

    2. A recreational vehicle which is installed in a campsite shall not be subject to taxation as real property.

    3. This act shall take effect immediately.

STATEMENT

    This bill would supplement Title 54 of the Revised Statutes to specifically exempt recreational vehicles installed in campsites from taxation as real property. The bill would define "recreational vehicle" as a unit which:

    a. Consists of one or more transportable sections which are substantially constructed off-site and, if more than one section, are joined together on-site;

    b. Is built on a permanent chassis;

    c. Is designed to be used, when connected to utilities, as a temporary dwelling on a nonpermanent foundation; and

    d. Is not a "manufactured home" as defined in section 3 of P.L.1983, c.400 (C.54:4-1.4).

Exempts certain recreational vehicles from taxation as real property.