Bill Text: NJ S1384 | 2018-2019 | Regular Session | Introduced
Bill Title: Limits certain State and nonprofit open space acquisitions in municipalities.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Introduced - Dead) 2018-02-01 - Introduced in the Senate, Referred to Senate Environment and Energy Committee [S1384 Detail]
Download: New_Jersey-2018-S1384-Introduced.html
Sponsored by:
Senator JEFF VAN DREW
District 1 (Atlantic, Cape May and Cumberland)
SYNOPSIS
Limits certain State and nonprofit open space acquisitions in municipalities.
CURRENT VERSION OF TEXT
As introduced.
An Act concerning certain lands acquired by the State or nonprofit organizations for recreation and conservation purposes, amending P.L.1974, c.167, and supplementing P.L.2016, c.12 (C.13:8C-43 et seq.).
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. Section 1 of P.L.1974, c.167 (C.54:4-3.63) is amended to read as follows:
1. The Legislature hereby finds and declares that natural open space areas for public recreation and conservation purposes are rapidly diminishing; that public funds for the acquisition and maintenance of public open space should be supplemented by private individuals and conservation organizations; and that it is therefore in the public interest to encourage the dedication of privately-owned open space to public use and enjoyment as provided for in this act.
The Legislature further finds and declares that while the dedication of privately-owned open space to public use and enjoyment is a significant governmental interest, there needs to be a balance between the tax incentives granted to encourage that dedication and the burden placed on municipalities that lose that tax revenue; and that no municipality, without its prior consent, shall be required to grant a tax exemption under this act if the land area of the real property for which the exemption would be granted, when combined with the land area already owned in fee simple for recreation and conservation purposes in the municipality by the State, a local government unit, or a qualifying tax exempt nonprofit organization, would exceed 30 percent of the total land area of the municipality.
(cf: P.L.1974, c.167, s.1)
2. Section 3 of P.L.1974, c.167 (C.54:4-3.65) is amended to read as follows:
3. Each owner of real
property claiming the tax exemption provided by this act shall file the
original and one copy of its initial application for certification with the
Commissioner of the Department of Environmental Protection on or before August
1 of the pretax year on such forms as the commissioner shall prescribe. Such
application shall include, but not be limited to, the following information:
the taxing district in which the real property is located, the block and lot
number of the property, a physical description of the land and improvements, a
plan for the use and preservation of the property, a statement of the uses
which may be made of the
property by the public, a certification by the municipality in which the
property is located stating the total acreage in the municipality and the
amount of acreage in that municipality owned in fee simple for recreation and
conservation purposes by the State, a local government unit, or a qualifying
tax exempt nonprofit organization, and a statement of the terms under which
the public may gain access to and enjoy the use of such lands. The application
shall be accompanied by documentation to establish the organization and
purposes of the property owner and its entitlement to exemption from Federal
income tax under Section 501(c)(3) of the Internal Revenue Code.
(cf: P.L.1974, c.167, s.3)
3. Section 4 of P.L.1974, c.167 (C.54:4-3.66) is amended to read as follows:
4. The Commissioner of the Department of Environmental Protection may certify that the real property is maintained or operated for the benefit of the public only if [he] the commissioner finds, after a public hearing on the application has been held, that the real property for which an application for tax exemption is made is open to all on an equal basis , that the use or proposed use of the property complies with applicable zoning regulations, and that a tax exemption for such property would be in the public interest. Restrictions on the use of such real property by the public may be permitted only if the commissioner finds that they are necessary for proper maintenance and improvement of the property or that significant natural features of the land may be adversely affected by unrestricted access. The commissioner may authorize that reasonable charges may be made for entrance onto or use of such real property. The commissioner may consult with the Natural Areas Council in making a determination as to whether the granting of a certificate for the real property covered by the application would serve the public interest.
(cf: P.L.1974, c.167, s.4)
4. Section 5 of P.L.1974, c.167 (C.54:4-3.67) is amended to read as follows:
5. The Commissioner of the Department of Environmental Protection shall on or before September 15 of the pretax year certify that a property owner and the real property for which an exemption is claimed are qualified under the terms of this act and that a tax exemption would be in the public interest. The commissioner shall forthwith deliver such certification to the property owner and the tax assessor of the taxing district in which the real property is located. The commissioner may not issue a certification under this act if the land area of the real property for which the certification would be issued, when combined with the land area already owned in fee simple for recreation and conservation purposes in the municipality by the State, a local government unit, or a qualifying tax exempt nonprofit organization, would exceed 30 percent of the total land area of the municipality. The acreage limitation shall not affect the commissioner's power to certify any real property that is certified as of July 1, 2017 and that has continued to be certified without interruption. If the total applications for tax exemptions under this act in a municipality, if granted, would exceed the 30 percent acreage limitation prescribed by this section, the commissioner shall prioritize the certification applications. Priority shall be accorded real property that is certified as of July 1, 2017 and that has continued to be certified without interruption. Priority for additional properties shall be based on the public recreational benefit, the development pressures for that real property, the environmental significance of that property, and the likelihood that the public would lose its access to that property if the tax exemption is denied. Certification may be granted by the commissioner to those qualifying applications ranking highest on the priority list. Where the commissioner finds that a parcel of real property does not qualify for certification because the 30 percent acreage limitation would be exceeded, but that real property would otherwise qualify for certification, the commissioner may grant the certification upon approval, in writing, of the municipality in which the real property is located. If the tax exemption is withdrawn pursuant to section 7 of P.L.1974, c.167 (C.54:4-3.69), the owner of real property previously denied certification with the highest ranking on the priority list shall be granted certification for the remainder of the tax year, to the extent the acreage does not exceed the 30 percent acreage limitation.
(cf: P.L.1974, c.167, s.5)
5. (New section) The State shall not acquire land for recreation and conservation purposes in a municipality without the written consent of the governing body of the municipality, if the land to be acquired, when combined with the land already owned in fee simple for recreation and conservation purposes in the municipality by the State, a local government unit, or a qualifying tax exempt nonprofit organization, would exceed 30 percent of the total land area of the municipality.
6. This act shall take effect July 1 next following the date of enactment.
STATEMENT
Current law provides property tax exemptions to certain nonprofit corporations and organizations who own land used exclusively for public recreation and conservation purposes. This bill provides that no property tax exemption would be granted under that law to such private property owners, without a municipality's consent, if the land area proposed for the tax exemption, when combined with the land area already owned in fee simple for recreation and conservation purposes in the municipality by the State, a local government unit, or a qualifying tax exempt nonprofit organization, would exceed 30 percent of the total land area of the municipality. The bill provides that a municipality is free to allow for tax exemptions above the 30 percent acreage limitation.
The bill also provides that where applications for property tax exemptions under the law in a municipality would result in exceedance of the 30 percent acreage limitation, the Commissioner of Environmental Protection would be required to prioritize the applications. Priorities would be based on recreational value, development pressures, environmental concerns, and the potential loss of public access to that land.
The bill further would provide that in making a decision as to whether an application qualifies for the property tax exemption, the Commissioner of Environmental Protection must also make a finding that the use or proposed use of the land complies with the municipality's zoning regulations.
This bill would also prohibit the State from acquiring land for recreation and conservation purposes in a municipality without the written consent of the governing body of the municipality, if the land to be acquired, when combined with the land already owned in fee simple for recreation and conservation purposes in the municipality by the State, a local government unit, or a qualifying tax exempt nonprofit organization, would exceed 30 percent of the total land area of the municipality.
