SENATE BUDGET AND APPROPRIATIONS COMMITTEE

STATEMENT TO

SENATE, No. 326

STATE OF NEW JERSEY

DATED: FEBRUARY 15, 1996

      The Senate Budget and Appropriations Committee reports favorably Senate Bill No. 326 of 1996.

      Senate Bill No. 326 exempts from taxation as real property recreational vehicles installed on campsites for seasonal use. The bill defines "recreational vehicle" as a unit which:

      a. consists of one or more transportable sections which are substantially constructed off-site and, if the unit consists of more than one section, is 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).

      Although it is not known if any municipalities at this time are actually imposing and collecting property tax on such recreational vehicles, municipalities will continue to have authority under current law if this bill is enacted to impose license fees on camps and campsites.

FISCAL IMPACT

      This bill has not been certified as requiring a fiscal note.