Home » Roger Mehner

Articles Posted by Roger Mehner

Deadline Approaching for Real Estate Tax Exemption Filing

Published on: September 21, 2016 | by Roger Mehner

November 1 is an important date for non-profit corporations and associations seeking exemption from real property taxation for their owned real estate. An application for exemption in the first instance with respect to a particular property is made by filing an Initial Statement (on the State prescribed form) with the municipal Tax Assessor on or before November 1 of the pretax year. Under New Jersey law, tax exemption is based on the actual use and ownership of the property on October 1 of the pretax year. In order to be eligible for tax exemption in 2017, property must be owned and actually used by an organization entitled to exemption for an exempt purpose on October 1, 2016. The deadline is a real one; the Assessor has no obligation to honor an Initial Statement filed after November 1.

Once exemption is granted pursuant to the filing of an Initial Statement, the owner must update the filing on or before November 1 of the third year after filing the Initial Statement, and every three (3) years thereafter, by filing a Further Statement (also on a State prescribed form). Again, the November 1 deadline is important and an owner can lose its exemption by failing to meet the filing deadline.

Once an Initial Statement is filed and approved, most Tax Assessors routinely send owners of exempt property a request for a Further Statement every three (3) years. However, failure to receive notice from the Assessor does not excuse the owner from filing. Accordingly, owners of exempt property should take care to diary and keep track of this important filing deadline.

“Inherently Beneficial Uses” Get Favored Zoning Treatment – What Non-profits and Community Organizations Need To Know

Published on: August 30, 2016 | by Roger Mehner

Are you a non-profit or other community oriented organization looking to expand or relocate your facilities? The law may give you a distinct advantage in obtaining the necessary zoning approvals. The dynamics of growth, evolving missions and changing communities can lead to a need for expansion to meet current demand for services; in some cases the organization may need to relocate facilities where there is insufficient room to expand, or when changes in communities make relocation appropriate to continue the mission of the organization.

Non-profit agencies and other community based organizations often have facilities which have existed for long periods of time, predating current zoning requirements. Existing locations often no longer permit the organization’s use, rendering the organization a “prior non-conforming use” under the law. Even if the organization seeks to relocate its facilities, there are often few locations in any town where such uses are permitted, making the availability of such locations limited and expensive.

Whenever a non-conforming use seeks to expand, or where an owner seeks to construct a use not permitted in a zone, a use variance is required under N.J.S.A. 40:55D-70(d). Such variances require a five vote super-majority of the Board of Adjustment to be approved. The applicant must affirmatively prove “special reasons” justifying grant of the variance, the so-called “positive criteria” under the statute. In addition, the applicant must also prove the “negative criteria” under the statute by showing that the variance can be granted without substantial detriment to the zone plan, zoning ordinance or public good.

New Jersey Land Use Law: Is Your Proposed Use Permitted?

Published on: May 25, 2016 | by Roger Mehner

Are you planning on starting or relocating a business? As part of your planning process you need to do a careful analysis of the local zoning ordinances governing your proposed location. The threshold question is whether the proposed use is permitted in the zone in which the property is located. There is often no simple answer to that question, and the answer will affect not only where the owner needs to file for the necessary approvals, but will greatly impact the time required to obtain approvals and the chances of success. Municipal ordinances vary widely in their definitions of permitted and excluded uses, and often do not contain clear definitions as to the permitted uses. Many times ordinances include blanket statements providing that uses not expressly permitted are deemed to be excluded. In addition, uses which did not exist when the ordinance was drafted can be a gray area.

There are several steps which should be taken at the outset to ensure the best opportunity to obtain the required approvals in an efficient and cost-effective way. The owner, his architect, engineer and attorney, should jointly do the following:

1. Review the applicable ordinance and all definitions.