New Jersey § 54:4-3
Full text of New Jersey New Jersey Statutes § 54:4-3, with citation guidance and answers to common questions.
§ 54:4-3.
a. No abatement shall be granted pursuant to this act except upon written application
filed with the assessor of the taxing district wherein the improvement or conversion
alteration is made and approved by the assessor or by ordinance, as required by the
enabling ordinance. Every application shall be 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
by the governing body of the municipality constituting the taxing district, and shall
be filed with the assessor within 30 days, including Saturdays and Sundays, following
the completion of the improvement or conversion alteration or the effective date of
this act, whichever is later. Every application for an abatement which is filed within the time specified may
be approved and allowed by the assessor to the degree that the application is consistent
with the provisions of the enabling ordinance, provided that the property for which
the application is made constitutes qualified residential property pursuant to the
provisions of this act. An abatement that is granted shall take effect upon the issuance of a certificate
of occupancy to the owner and it shall be recorded and made a permanent part of the
official tax records of the taxing district, which record shall contain a notice of
the termination date of the abatement. b. The added assessment provisions of section 3 of P.L.1941, c. 397 ( C.54:4-63.3 ) and the omitted assessment provisions of section 9 of P.L.1947, c. 413 ( C.54:4-63.20 ) and section 1 of P.L.1968, c. 184 ( C.54:4-63.33 ) shall not be applicable to any property for which the owner-occupant has been granted
a tax abatement under this act.
Frequently Asked Questions About New Jersey § 54:4-3
What does New Jersey Statutes § 54:4-3 cover?
Section 54:4-3 is part of the New Jersey Statutes, the codified statutory law of New Jersey. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New Jersey § 54:4-3?
A common citation format is "New Jersey Statutes § 54:4-3" (New Jersey). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New Jersey law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New Jersey official source linked on this page or consult a licensed New Jersey attorney.
How does New Jersey § 54:4-3 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New Jersey can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New Jersey.