POLICY DATABASE
City of Camden, N.J., Ordinance MC-4803 (adopted Dec. 13, 2013)
Brief Summary
This law creates an exemption from taxes for improvements made to real property as part of the state’s economic opportunity act of 2013, which incentivizes things such as bringing of fresh produce into food deserts.
Legal Strategies
Creates an incentive for a change.
Creates an exemption.
Reach
Community-wide
Food System Category: Distribute
State: New Jersey
Jurisdiction Type: City
Jurisdiction Name: Camden
Does the law refer to priority populations in some way?
Yes. See reference to "urban food deserts." P.1.
Does the law refer to or suggest a goal related to improving or protecting health?
Yes. See reference to "bringing fresh produce to urban 'food desserts.'" P. 1.
Does the law refer to or suggest a goal of fostering improved environmental conditions?
No.
Does the law refer to or suggest a goal related to promoting or supporting the community's economy?
Yes. See references to "economic development," and "capital investment." P. 1.
Does the law include findings (including jurisdiction-specific findings), or are there findings in the larger section, title, article, or chapter which the law is part of?
Yes. Although not labeled "findings," numerous findings-related statements are listed in the ordinance's preamble. They relate largely to the State's "Economic Opportunity Act" (EAO). Among them is the following language: "Whereas, the EOA improves the State' s sole redeveloper incentive program, sized and scaled to more readily close project financing gaps and build public infrastructure critical to redevelopment projects while also providing bonuses to achieve public policy objectives, such as bringing fresh produce to urban 'food deserts.'" P. 1.
Does the law have a stated intent or purpose, or is there an intent or purpose in the larger section, title, article, or chapter which the law is part of?
Yes. "Although not labeled ""intent,"" the following language is included in the ordinance's preamble: ""Whereas, the City of Camden supports the EOA and believes that it will provide much needed capital investment in the City and bring jobs to the City. Whereas, the City of Camden desires to provide additional incentives to businesses to encourage them to make capital investment in the City, to create and retain jobs in the City, and to improve real property in the City. Whereas, the City of Camden desires to implement the tax exemptions available pursuant to the EOA."" P. 1. ".
Does the law include definitions, or are there definitions in the section, title, article, or chapter which the law is part of?
No.
Does the law address implementation in some way?
Yes. "Upon the issuance of a Certificate of Occupancy, or Temporary Certificate of Occupancy, in determining the value of real property, the City Tax Assessor shall regard up to the assessor's full and true value of the improvements constructed after September 18, 2013 as not increasing the value of the property for the first ten years and then increases by 10% each year of the new improvements until the tax for the new improvements reach 100% when the property is owned by a Garden State Growth Zone Development Entity; and not increasing for five years for all other property owners." P. 2. at § 510-28.
Are there enforcement provisions that identify specific penalties or consequences for non-compliance?
No.
Does the law include an evaluation component, beyond reporting on activity?
No.
Does the law require an extra or atypical financial or resource investment?
No.
Code context and ordinance history
This is an uncodified ordinance. It amends Chapter 510 of the City of Camden Code to incorporate "Article VI. Exemption Pursuant to Economic Opportunity Act of 2013." History: this ordinance was adopted on December 13, 2013.