Bill Text: NJ S173 | 2020-2021 | Regular Session | Introduced
Bill Title: Eliminates property tax exemption for for-profit cemeteries.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2020-01-14 - Introduced in the Senate, Referred to Senate Community and Urban Affairs Committee [S173 Detail]
Download: New_Jersey-2020-S173-Introduced.html
STATE OF NEW JERSEY
219th LEGISLATURE
PRE-FILED FOR INTRODUCTION IN THE 2020 SESSION
Sponsored by:
Senator KRISTIN M. CORRADO
District 40 (Bergen, Essex, Morris and Passaic)
SYNOPSIS
Eliminates property tax exemption for for-profit cemeteries.
CURRENT VERSION OF TEXT
Introduced Pending Technical Review by Legislative Counsel.
An Act concerning the property taxation of cemeteries and amending R.S.54:4-3.9.
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. R.S.54:4-3.9 is amended to read as follows:
54:4-3.9. Graveyards and burial grounds used or intended to be used for the interment of bodies of the dead or the ashes thereof not exceeding ten acres of ground, and cemeteries and buildings for cemetery use erected thereon, which cemeteries and buildings are owned by a duly incorporated nonprofit association, corporation, or other organization, and all mausoleums, vaults, crypts, or structures intended to hold or contain the bodies of the dead or the ashes thereof, and solely devoted to or held for that purpose shall be exempt from taxation under this chapter.
(cf: P.L.1948, c.290, s.1)
2. This act shall take effect on the first day of the tax year next following the date of enactment.
STATEMENT
This bill would limit the property tax exemption for cemeteries to those owned by nonprofit organizations. Under current law, all cemeteries are exempt from property taxation. This bill would eliminate the property tax exemption for for-profit cemeteries to ensure that these profit-making businesses contribute their fair share of support for local government in their host communities.
