Shore Villas Tax Appeal
SHORE VILLAS DWELLING TAX APPEAL
We the undersigned, residents of Shore Villas, request that the dwelling portion of the tax assessment recently imposed for the 2019/2020 tax year be removed for those residents occupying a manufactured home.
Pursuant to Title 54 section 54:4-1.5 of the NJ Tax Statute, section a, paragraph 2 which states that in order for the manufactured home to be subject to taxation it must be habitable as a dwelling on a permanent basis.
Our pipes are above ground requiring that our water service be terminated at the end of October and not restored until the beginning of May. This fact disqualifies us from the above mentioned statute as we are unable to occupy the dwelling on a permanent basis.
We therefore request that the dwelling assessment be removed from our tax liability.