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N.J.S.A. § 54:4-9.1.

Tangible personal property not used in business other than household property and personal effects; assessment and taxation; valuation; rate

Official textNew Jersey Statutes Annotated (Tax)lis.njleg.state.nj.uslast amended
Summarize

Tangible personal property not used in business, other than tangible household personal property and personal effects, shall be assessed and taxed for local use at the general tax rate of the taxing district wherein such property is found. Such property shall be assessed according to the fair value thereof, which shall be the fair market value thereof, and the assessment shall be expressed at that percentage of such fair value as is established pursuant to law as the percentage level for the taxation of real property within the county in which the municipality is located. The taxable valuations of tangible personal property determined under this section shall be included by the assessor of each taxing district in his tax list and duplicate required to be filed on or before January 10 in each year.

L.1960, c. 51, s. 12.

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In this chapter (40 sections)
  1. 54:4-8.75f · Combined single application form, applicant information…
  2. 54:4-8.75g · Stay NJ property tax credit is claimed, eligible…
  3. 54:4-8.75h · Delinquency, property tax payment, cooperative, mutual…
  4. 54:4-8.75i · Intentional misrepresentation, repayment, property tax…
  5. 54:4-8.75j · Erroneous property tax credit payment, failure to return,…
  6. 54:4-8.75k · Regulations
  7. 54:4-8.75l · Annual appropriations
  8. 54:4-8.75m · Nonlapsing account, property tax benefits, principal…
  9. 54:4-8.75n · Restrictions, impact, interference
  10. 54:4-8.75o · "Stay NJ Task Force" established, membership, report to…
  11. 54:4-8.75p · Review, Legislature, Governor, Stay NJ Task Force,…
  12. 54:4-8.75p1 · Information collection, property tax credit implementation
  13. 54:4-8.75p2 · Authorization of administrative action, Stay NJ program,…
  14. 54:4-8.76 · Short title
  15. 54:4-8.77 · Findings, declarations relative to regionalization of…
  16. 54:4-8.78 · Definitions relative to regionalization of certain local…
  17. 54:4-8.79 · Application for State aid to reduce property taxes; REAP…
  18. 54:4-8.80 · Regional Efficiency Aid Program
  19. 54:4-8.81 · Rules for REAP aid to tenants
  20. 54:4-8.82 · Limitation on amount of deductions
  21. 54:4-9.1. · Tangible personal property not used in business other than…
  22. 54:4-9.2. · Tangible household property and personal effects;…
  23. 54:4-9.3. · Limitations; increase in taxable value; determination and…
  24. 54:4-10. · Guardians and representatives; assessments in name of;…
  25. 54:4-12. · Assessor; duties; ascertain persons and property taxable
  26. 54:4-13. · Refusal of person to be sworn or answer; penalty
  27. 54:4-16. · Assessor empowered to examine under oath
  28. 54:4-17. · Oath; form and content
  29. 54:4-20. · Exemption of personal property of life insurance companies…
  30. 54:4-23 · Assessment of real property; conditions for reassessment
  31. 54:4-23.1. · Short title
  32. 54:4-23.10. · Determination of true value of land for purposes of state…
  33. 54:4-23.13. · Determination of eligibility of land for valuation,…
  34. 54:4-23.14 · Application form; contents; violations, penalties
  35. 54:4-23.14a · Internet-based application portal, application for…
  36. 54:4-23.15. · Continuance of valuation, assessment and taxation under…
  37. 54:4-23.15a. · Mailing of form to claim continuance of valuation,…
  38. 54:4-23.16. · Separation or split off of part of land
  39. 54:4-23.18. · Location of contiguous land in more than one taxing…
  40. 54:4-23.19. · Tax list and duplicate; factual details
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