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Further Statement Of Organization Claiming Property Tax Exemption Form. This is a New Jersey form and can be use in Division Of Taxation Statewide.
Tags: Further Statement Of Organization Claiming Property Tax Exemption, FS, New Jersey Statewide, Division Of Taxation
FURTHER STATEMENT OF ORGANIZATION CLAIMING PROPERTY TAX EXEMPTION
(N.J.S.A. 54:4-4.4; & 54:4-3.5; 54:4-3.6; 54:4-3.6a; 54:4-3.9; 54:4-3.10; 54:4-3.13; 54:4-3.15; 54:4-3.24; 54:4-3.25;
54:4-3.26; 54:4-3.27; 54:4-3.35; 54:4-3.52; 54:4-3.64; & N.J.S.A. 8A:5-10 et al)
IMPORTANT File this claim in duplicate with municipal assessor of taxing district where property is located no later
than November 1 of every third succeeding year, updating the organization’s status. Separate claims must be filed for
each parcel. See instructions.
1. CLAIMANT ORGANIZATION NAME
__________________________________________________________________________________________________
2. ORGANIZATION ADDRESS (Corporate Headquarters)
__________________________________________________________________________________________________
3. CONTACT INDIVIDUAL, REPRESENTATIVE, OFFICER for ORGANIZATION
__________________________________________________________________________________________________
Name
Phone #
E-Mail Address
Fax #
__________________________________________________________________________________________________
Postal Mailing Address
4. EXEMPT PROPERTY LOCATION IN NEW JERSEY for which continued exemption is claimed
__________________________________________________________________________________________________
Street Address
City
Zip Code
__________________________________________________________________________________________________
County
Municipality
Block #
Lot #
Qualifier
5. CONFIRMATION OF FILING OF INITIAL STATEMENT
Initial Statement claiming exemption from taxation for the above mentioned real property in item #4 was filed on
_____________________ with the assessor of the aforementioned municipality.
(Date)
6. PHYSICAL and/or USE CHANGES of the aforementioned real property in item #4
Fully describe any physical changes that have occurred since the filing of the previous Initial or Further Statement.
Total Land Area (Sq. Ft./Acreage) ________________
Land is Vacant or Improved with buildings and/or structures? (Check one)
If improved, state number of buildings and/or structures ____________State building(s) size in square feet _____________
Fully describe building(s)/structure(s) type ________________________________________________________________
State $ amount for which improvements are insured _________________
Fully describe any changes in the use that have occurred since the filing of the previous Initial or Further Statement.
If vacant land, state purpose, area used and size for each use. If not used, state none ________________________________
___________________________________________________________________________________________________
If improved with buildings and/or structures, state uses of each.________________________________________________
___________________________________________________________________________________________________
___________________________________________________________________________________________________
Are land and/or buildings used for originally stated purposes of claimant organization?
No
Yes
If yes, Entirely or Partially? Explain if used for other than claimant organization’s purposes or if used or occupied by
other than the claimant organization ______________________________________________________________________
___________________________________________________________________________________________________
Are land and/or buildings leased or rented by other than claimant organization? No Yes
If yes, Entirely or Partially? Percentage of property leased ______% Attach copy lease/rental agreement.
Explain rental uses____________________________________________________________________________________
State tenant names and rental income received.
___________________________________________________________________________________________________
Is commercial business conducted on premises?
No
Yes If yes, explain
___________________________________________________________________________________________________
7. COMPENSATION/REMUNERATION CHANGES
Fully describe any changes that have occurred since the filing of the previous Initial or Further Statement.
List names of individuals, officers, entities receiving compensation, salaries, allowance, monetary profits from claimant
organization and dollar amounts received. If none, state none. Supporting financial data may be required by assessor.
___________________________________________________________________________________________________
8. PROPERTY OWNERSHIP CHANGES/DISPOSITIONS
Has any portion of the real property described in item 4, for which exemption has previously been claimed and allowed,
been rented, sold or otherwise disposed of since the filing of the prior Initial or Further Statement? Yes
No
If yes, describe the property and state to whom conveyed and date of conveyance. _________________________________
___________________________________________________________________________________________________
9. PROPERTY NEWLY ACQUIRED for which exemption is claimed
Has any new or additional real property been acquired by claimant since the filing of the previous Initial or Further
Statement? Yes No
Property Location ______________________________________________________________
If yes, an Initial Statement, Form I.S., as to such new or additional real property must be filed with the assessor.
10. SIGNATURE, DATE & TITLE OF OFFICER CLAIMING EXEMPTION FOR ORGANIZATION
I certify the above declarations are true to the best of my knowledge and belief and understand they will be considered as if
made under oath and subject to penalties for perjury if falsified.
Signature_______________________________ Official Title or Position _______________________Date___________
Official Use
Denied
Approved
Exempt Property Code______________________________
Assessor______________________________________________________________________Date__________________
Form F.S. Rev. April 2002. This form is prescribed by the Director, Division of Taxation, as required by law, and may not be altered
without the approval of the Director.
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FURTHER STATEMENT REQUIRED: Every third year as of November 1 after approval of the Initial
Statement, a Further Statement is to be filed with the municipal assessor.
IMPORTANT File this claim in duplicate with municipal assessor of taxing district where property is located
by November 1. Separate claims must be filed for each parcel. If additional space is needed, please attach a rider.
GENERAL ELIGIBILITY: Real property tax exemption is determined by:
1. the organization’s purpose
2. the property’s use as of October 1 of the pretax year
3. the absence, presence, degree and use of profits
4. the property’s ownership as of October 1 of the pretax year
5. incorporation of the organization or its authorization to operate in New Jersey
6. land area or existing buildings
7. timely application as of November 1 of every third succeeding year
Because eligibility criteria varies from statute to statute, specific questions regarding your organization’s
exemption requirements should be directed to the municipal assessor in the taxing district where the
property is located.
STATUTES: Veterans organizations
Educational, religious, charitable organizations
Firefighter organizations
Burial grounds & cemeteries
Youth organizations
Fraternal organizations
Disaster relief organizations
District Supervisor Religious Organization
Historic Sites
Conservation/Recreation Land
N.J.S.A 54:4-3.5 & 54:4-3.25 & 54:4-3.15
N.J.S.A. 54:4-3.6
N.J.S.A. 54:4-3.10 & 54:4-3.13
N.J.S.A. 54:4-3.9 & N.J.S.A. 8A:5-10
N.J.S.A. 54:4-3.24
N.J.S.A. 54:4-3.26
N.J.S.A. 54:4-3.27
N.J.S.A. 54:4-3.35
N.J.S.A. 54:4-3.52
N.J.S.A. 54:4-3.64
DENIALS/APPEALS: Any unfavorable determination by the assessor may be appealed to the County Board of
Taxation annually on or before April 1.
DOCUMENTARY PROOFS: N.J.S.A.54:4-4.4 provides, Each assessor may at any time inquire into a
claimant’s right to continue an exemption and for that purpose he may require the submission of such
documentation as he considers necessary to determine the claimant’s continuing right to exemption. Claimants
may be asked to provide: proof of income via audited financial statements, tax return copies; proof of ownership
via deed; proof of use via lease/rental agreements, itinerary/calendar of events & organization’s promotional
literature; proof of organization’s purpose via certificate of incorporation, articles of association, charter or
mission statement, and constitution and by-laws.
Burden of proof is on exemption claimant; it is not the responsibility of the assessor to seek out claimant or
to bring claimant into exemption compliance.
FOR ASSESSOR USE ONLY
Deed/Ownership Documents
Insurance Policy on Property
Articles of Association
Audited Financial Statements
Charter and/or Mission Statement
Itinerary/Calendar of Events
Lease/Rental Agreements
Certificate of Incorporation
Constitution and By-laws
Tax Returns
Organization’s Promotional Literature
Addendum containing any other pertinent
information
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