2013 New Jersey Revised Statutes
Title 54 - TAXATION
Section 54:4-1.5 - Manufactured homes subject to taxation as real property


NJ Rev Stat § 54:4-1.5 (2013) What's This?

54:4-1.5. Manufactured homes subject to taxation as real property
a. Except as otherwise provided for in subsection b. of this section and in P.L.1982, c. 220 (C. 54:4-23a), a manufactured home shall be subject to taxation as real property under chapter 4 of Title 54 of the Revised Statutes when that home:

(1) Is affixed to the land on which it is sited by a permanent foundation; or

(2) Is affixed to that land by a nonpermanent foundation and connected to utility systems in such manner as to render the home habitable as a dwelling unit on a permanent basis.

b. A manufactured home which is installed in a mobile home park shall not be subject to taxation as real property.

L.1983, c. 400, s. 4, eff. Dec. 22, 1983.


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