Bill Text: NJ A944 | 2010-2011 | Regular Session | Introduced
Bill Title: Provides that property owner who negligently contaminates or neglects property shall be assessed property taxes at value of property without consideration of effects of contamination or neglect.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2010-01-12 - Introduced, Referred to Assembly Housing and Local Government Committee [A944 Detail]
Download: New_Jersey-2010-A944-Introduced.html
STATE OF NEW JERSEY
214th LEGISLATURE
PRE-FILED FOR INTRODUCTION IN THE 2010 SESSION
Sponsored by:
Assemblywoman VALERIE VAINIERI HUTTLE
District 37 (Bergen)
SYNOPSIS
Provides that property owner who negligently contaminates or neglects property shall be assessed property taxes at value of property without consideration of effects of contamination or neglect.
CURRENT VERSION OF TEXT
Introduced Pending Technical Review by Legislative Counsel
An Act concerning property tax assessment of property that is negligently contaminated or neglected 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:
"Contamination" means any discharged hazardous substance, as defined pursuant to section 3 of P.L.1976, c.141 (C.58:10-23.11b), hazardous waste as defined pursuant to section 1 of P.L.1976, c.99 (C.13:1E-38), or pollutant, as defined pursuant to section 3 of P.L.1977, c.74 (C.58:10A-3);
"Negligent contamination or neglect" means any actions that result in contamination or failure to perform maintenance of property, where such actions and omissions result in a loss of the property's fair market value. A person acts negligently when he should be aware of a substantial risk that his actions or omissions would cause contamination or reduction in a property's function or aesthetic appeal and ultimately reduce the property's fair market value. The risk must be of such a nature and degree that the property owner's failure to perceive it, considering the nature and purpose of his conduct or omission, involves a gross deviation from the standard of care that a reasonable person would observe in the actor's situation. A person also acts negligently by failing to take investigative action that a reasonable person in the actor's position would take to discover contamination or maintenance failures caused by neglect.
2. Unless otherwise exempted from taxation pursuant to the provisions of the "Environmental Opportunity Zone Act," P.L.1995, c.413 (C.54:4-3.150 et seq.), real property that has been negligently contaminated or neglected by the property owner, shall be assessed, for purposes of taxation under chapter 4 of Title 54 of the Revised Statutes, an amount equal to the assessed valuation of the property without consideration of any reduction in fair market value resulting from contamination or neglect caused by the property owner's negligence.
3. Any person aggrieved by any action of the assessor or of the county tax board may pursuant to this act seek a review before the Director of the Division of Taxation in the Department of the Treasury pursuant to the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.).
4. The Director of the Division of Taxation in the Department of the Treasury, pursuant to the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), shall adopt any rules and regulations necessary for the proper implementation of this act.
5. This act shall take effect immediately.
STATEMENT
This bill would provide that contaminated or neglected property, whose condition is caused by the property owner's negligent actions, would be assessed for taxation without consideration of the loss of property value attributable to the contamination or neglect.
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 in the Department of the Treasury.
