New Jersey § 54:4-1.5 Manufactured homes subject to taxation as real property

New Jersey Statutes

§ 54:4-1.5 — Manufactured homes subject to taxation as real property

New Jersey § 54:4-1.5

Title 54TAXATION

This text of New Jersey § 54:4-1.5 (Manufactured homes subject to taxation as real property) is published on Counsel Stack Legal Research, covering New Jersey primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.J. Stat. Ann. § 54:4-1.5 (2026).

Text

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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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.