New Jersey Statutes

N.J. Stat. § 54:4-4.4 (2026)

Initial, further statements

✓ current as of May 2026

Find cases: SyfertCases citing this section JustiaN.J. Stat. CornellLII Search CasesGoogle Scholar

Every municipal tax assessor shall, on or before October 1, 1951, obtain from each owner of real property in his taxing district, for which a tax exemption is claimed, an initial statement under oath in such form as shall be prescribed by the Director of the Division of Taxation, showing the right to the exemption claimed. Thereafter, and on or before November 1 of each year, said assessor shall obtain an initial statement, if one has not theretofore been filed. When an initial statement has theretofore been filed, then not later than November 1, 1954, and thereafter not later than November 1 of every third succeeding year, said assessor shall obtain a further statement under oath from each owner of real property for which tax exemption is claimed, provided, however, that nothing herein contained shall require a further statement to be filed in the same year in which an initial statement shall have been filed, but that the further statement shall thereafter be filed at the time and in the years hereinabove required for the filing of further statements. Each assessor may at any time inquire into the right of a claimant to the continuance of an exemption hereunder and for that purpose he may require the filing of a further statement or the submission of such proof as he shall deem necessary to determine the right of the claimant to continuance of the exemption. Such further statement shall be in such form as shall be prescribed by the director and shall set forth

(a) Whether there has been any change of use of any of such property initially determined as being entitled to exemption during any three-year period as aforesaid which would defeat the right of exemption therein, and

(b) Whether any new or additional property has been acquired for which a tax exemption is claimed and showing initially as to such new or additional property, the right to the exemption claimed.

The municipal tax assessor shall obtain the aforesaid statements in duplicate from the property owner, and the assessor shall file the duplicate copy thereof with the county board of taxation with his list of property exempt from taxation, on or before January 10 following.

The provisions of this section shall not apply to any claim for tax exemption under Article VIII, Section I, paragraph 3, of the Constitution, or under any law enacted pursuant thereto, for the benefit of veterans, disabled veterans and the surviving spouses of those citizens and residents of this State who have met or may hereafter meet their deaths while on active duty in time of war in any branch of the Armed Forces of the United States.

Notes of Decisions

Cited in 9 cases (3 in the last 5 years), 2006–2025 · leading case: Phillipsburg Riverview Org., Inc. v. Town of Phillipsburg, 26 N.J. Tax 167 (N.J. Tax Ct. 2011).

Sort: Relevance Newest Treatment

Phillipsburg Riverview Org., Inc. v. Town of Phillipsburg, 26 N.J. Tax 167 (N.J. Tax Ct. 2011). “On September 17, 1992 PRO filed an Initial Statement “FOR AN EXEMPTION OF REAL PROPERTY FROM TAXATION PURSUANT TO N.J.S.A. 54:4-4.4” which was granted for the Subject Property.”

Oorah, Inc. v. Twp. of Lakewood (N.J. Tax Ct. 2017). · cites it 7× “The municipality argues that because plaintiff failed to file an Initial Statement pursuant to N.J.S.A. 54:4-4.4 seeking an exemption for its property, plaintiff has, as a matter of law, failed to establish its entitlement to an exemption.”

Aish Hatorah New York, Inc. v. Passaic City (N.J. Tax Ct. 2019). · cites it 4× “See N.J.S.A. 54:4-4.4. N.J.S.A. 54:4-4.4 provides, in part, that: [O]n or before November 1 of each year, said assessor shall obtain an initial statement, if one has not theretofore been filed.”

Greater New Jersey Annual Conf. of the United Methodist Church v. Borough of Stratford (N.J. Tax Ct. 2025). · cites it 4× “Further Statement for Continuing Exemption Under N.J.S.A. 54:4-4.4, an assessor should procure an “initial statement” from a property owner seeking local property tax exemption, “showing the right to the exemption claimed.”

Greater New Jersey Annual Conf. of the United Methodist Church v. Borough of Stratford (N.J. Tax Ct. 2025). · cites it 3× “Further Statement for Continuing Exemption Under N.J.S.A. 54:4-4.4, an assessor should procure an “initial statement” from a property owner seeking local property tax exemption, “showing the right to the exemption claimed.”

River Rats Inc. v. Borough of Fair Haven (N.J. Tax Ct. 2019). · cites it 2× “N.J.S.A. 54:4-4.4 requires an assessor to obtain “an initial statement under oath” from an owner of real property “for which a tax exemption is claimed,” and the “right to the same.”

North Jersey Police Radio Ass'n, Inc. v. Borough of Pompton Lakes (3 Appeals) (N.J. Tax Ct. 2022). “1967) (stating that “[t]he failure of the municipal assessor to obtain the [initial] statements, which N.J.S.A. 54:4-4.4 makes it mandatory for him to obtain, should not deprive this nonprofit academy of the tax exemption to which it is entitled by law”); Emanual Missionary…”

Univ. of Delaware v. New Castle Cnty. Dep't of Fin., 891 A.2d 202 (Del. Super. Ct. 2006). “N.J. Stat. Ann. § 54:4-4.4 (2002); Neb. Rev.”

Cmty. League, Inc. v. City of Newark, 26 N.J. Tax 139 (N.J. Tax Ct. 2011). “" Also at issue was the legal effect of plaintiff’s failure to file the statement contemplated by N.J.S.A. 54:4-4.4 on or before November 1, 1974.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.