N.J.S.A. § 54:4-3.48.
Exemption of blast or radiation fallout shelters
The value of any blast or radiation fallout shelter erected upon real property occupied for residential purposes by not more than 2 families, to the extent that it has enhanced the value of such property, shall be exempt from taxation, provided, however, that such exemption shall not exceed $1,000.00 of the assessed value of such property based at 100% of true value.
L.1962, c. 87, s. 1, eff. June 18, 1962.
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In this chapter (40 sections)
- 54:4-3.26a. · Exemption of property of fraternal organizations; date of…
- 54:4-3.27. · Exemption of property of certain volunteer aid and relief…
- 54:4-3.28. · Growing crops, trees, shrubs and vines not taxable before…
- 54:4-3.29. · Veterans' loans, exemption from taxation
- 54:4-3.3 · Exemption of public property
- 54:4-3.30 · Disabled veteran's exemption
- 54:4-3.30a · Exemption from taxation for certain tenants
- 54:4-3.31 · Filing of claim
- 54:4-3.32 · Return of certain taxes collected on exempt property
- 54:4-3.33 · "Dwelling house" defined
- 54:4-3.34. · "Total blindness" defined
- 54:4-3.35. · Exemption for residences of district supervisors of…
- 54:4-3.3a. · Real property acquired by state, state agency or state…
- 54:4-3.3b. · Date of commencement of exemption
- 54:4-3.3c. · Acquisition defined
- 54:4-3.3d. · Liability of state for taxes after acquisition
- 54:4-3.3e. · Jurisdiction over dispute
- 54:4-3.3f. · Inapplicability of act to taxes or payments in lieu of…
- 54:4-3.3g · Definitions relative to certain properties acquired by…
- 54:4-3.4. · Exemption of certain property of Passaic valley sewerage…
- 54:4-3.48. · Exemption of blast or radiation fallout shelters
- 54:4-3.49. · Definition
- 54:4-3.50. · Application for exemption
- 54:4-3.51. · Continuance of exemption
- 54:4-3.52 · Historic sites; conditions; tax exemption; fee
- 54:4-3.53 · Certification of historic sites
- 54:4-3.54 · Cancellation of certification; issuance of new certification
- 54:4-3.54a · Certain historic properties exempt from taxation;…
- 54:4-3.54a1 · Findings, declarations relative to tax exemptions for…
- 54:4-3.54a2 · Certain tax exemptions null and void; liability for…
- 54:4-3.54b · Certification of building as historic site; conditions;…
- 54:4-3.54c · Cancellation of certification, notification
- 54:4-3.55. · Pleasure boats
- 54:4-3.56. · Equipment for abating or preventing pollution; exemption
- 54:4-3.57. · Certification of air pollution abatement facility
- 54:4-3.58. · Revocation of pollution abatement certificate
- 54:4-3.59. · Exemption of improvement to water supply or sewerage…
- 54:4-3.6 · Tax exempt property
- 54:4-3.60. · Definition
- 54:4-3.61. · Application for exemption