BRIEF HISTORYGenerally, prior to 1900 New Jersey local tax assessors seldom entered a complete list of tax exempt property located within their municipality on their tax rolls. Why should they, nobody would ever think about levying a property tax on governmental, educational, church or other property used for charitable purposes. It made little sense to those early property tax assessors to spend the resources to find, list and value such tax exempt property. Why, taxing government and other tax exempt property owners that served fundamentally public rather than private interests would be just taking publics money from one pocket and putting it in the other pocket, right?Tax exemption cases brought before the New Jersey Courts after 1900 show many questionable property tax exemption claims were filed by not for profit entities. Assessors found that tax exempt property owners organized for charitable and religious purposes leased their tax exempt property rights to other for profit businesses. At the same time other educational institutions went way beyond the charges set forth in their charter’s provisions by including under their tax exemption umbrella such questionable property uses as polo fields for the use of their students and other private polo teams. With increasing complaints about the abuses of tax exempt claims some local tax assessors began to assess certain questionable educational, charitable and church property owners for property that was not being used strictly for their chartered tax exempt purposes.Of course, these tax exempt property owners complained to their legislators in Trenton about the wrongs caused them by the local property tax assessor. Their government representatives in Trenton then started to provide some standards in the property tax law for the tax assessors to follow. So, for different uses of exempt property, presumably based on the worthiness to society of a particular property’s use, the law specified different standards. School buildings for example had to be actually used for their intended purpose, while buildings for the work of churches had to be actually and exclusively used for religious purposes, etc. Then County Boards of Taxation and the State Courts had to begin settling disputes over what those terms meant in actual application.Today, the property tax exemption battle continues. Should your church be able to build a large building to lease to a For Profit Day Care Center and with the rent money pay off the building’s mortgage? Does a private school need a golf course for golfers who are not students when school is out so as to defray the expense of the golf course? These are the questions that local tax assessors, the courts and the government in Trenton struggles with daily.GOLD MINE OR MINE FIELDPrior to the Cahill Tax Policy Commission in 1973 other Tax Commissions created by the Legislature had looked solely into the legal status of tax exempt property in New Jersey and took extensive testimony concerning perceived tax exempt property abuses. Nevertheless, little could be done legislatively at that time because there was no Statewide tabulation of Exempt Property values in New Jersey and therefore the fiscal tax impact locally of changes in the law could not be weighed by the State Government decision makers.To remedy that problem the Division of Taxation in 1971, at the request of the Cahill Tax Policy Commission took on the job of collecting over 100,000 exempt properties listed by Local Tax Assessors on their local Tax Exempt Lists. The submission of Governor Cahill’s Tax Policy Report to the legislature was delayed so that the Exempt Property Study could be completed because it was thought that such a list could contain the pot of gold needed to avert major new tax increases to pay for property tax relief. The study was finished and its results were reported in the ensuing Tax Policy Commission Report with recommendations that in large did not meet the political and social needs of the day for a new source of revenue for property tax relief.However, while no new revenue source for property tax relief was found because of the Exempt Property Study, the large concentrations of exempt property found in certain cities and towns lead to the adoption of a State Aid Program called the PILOT Program which stood for “payments in lieu of taxes.” In essence, the State made payments to municipalities at the effective municipal purpose tax rate for certain properties owned by the State. Those Sate Aid payments over the years were seldom fully funded according to the formula set forth in the law because the program had its pay out level reduced by a fixed percentage for many State Budget years. Then the PILOT program was incorporated into the COMPTRA State aid program which in effect locked up both the property values used to calculate its funding along with the local effective municipal purposes tax rates used in the formula at a static level. That COMPTRA program consolidated more than a dozen State aid programs along with the PILOT program into one State Budget line item.In 1985 the New Jersey Tax Assessment Study Commission looked into the Tax Exempt Property problem and determined that while exempt property owners paid a “ready and available fee” to their local water utility to use water up “on demand” and be billed for its usage those same exempt property owners did not pay their municipal governments for their public work departments or police departments to have those public servants and their equipment “ready and available” to meet the needs of the exempt property owners when required.The Commission made estimates as to the amount of revenue that could be raised Statewide if such taxing authority was given to municipal governments by the Sate and recommended that the Legislature adopt such a law. Of course the Legislature acted swiftly to draft a legislative resolution stating that the Legislature had no knowledge of and in no way supported such a user fee on churches and other not for profit charitable and educational institutions.LESSONS LEARNED AND THE FUTUREEncourage local tax assessors to remain vigilant in granting tax exemptions to only those property owners who meet the letter of the law. Do not attempt to impose user fees on tax exempt property during sunlight hours in Trenton. Partisan Legislative staff should remind their legislators that the clergy can speak from the pulpit on Sunday about the foolish and wrong headed user fee proposals of legislators who suggest imposing user fees on churches and the November elections falls on a Tuesday only two short days from the Sunday sermon.If history is any prediction of the future then New Jersey may see more State owned properties like the Garden State Art Center have its name leased out for a profit. Perhaps one day instead of the Atlantic City Expressway New Jersey will have the Trump Expressway or the Mack Truck Turnpike. It is even possible that one day New Jersey will sell its Sate House to a large corporation to raise needed revenues and then rent it back. Would that require more friendly Sate treatment of the corporate community, else eviction could ensue? Perhaps it really comes down to the public being vigilant watch dogs. Why not require the Division of Taxation to post on its web page a listing of Tax Exempt Property, by municipality, by ownership and by purpose? Property taxation is a battle, and the tax assessors in New Jersey need the support of the public to enforce the letter of the law.A New Jersey Governor one day may sign a law permitting the sale, lease, or granting of naming rights on State Owned Property to raise money for some worthwhile State purpose. Such revenue could be used to pay off State Debt so as to free up cash for property tax relief. The payment streams from such activities could become a new source of annual State revenue. Once the State government adopted this new funding mechanism my guess is that the local municipal and county governments would follow suit soon thereafter. If State and Local governments keep doing the same fiscal things over and over and hoping to find new sources of revenue they will never be able to fully serve their citizens.I also think it would be all right for the State to sell certain State owned property, so long as that sale did not jeopardize the future economic prosperity of the State or threaten the future safety of its people. For example, the sale of the New Jersey Turnpike or Garden State Parkway would leave the business and people in New Jersey who depend on those vital arteries at the mercy of a profit driven corporation. However, the sale and lease back of a State warehouse would free up cash to pay off State debt that is eating into the State’s ability to provide vital services and provide property tax relief. The State might even sell a State property and use part of the proceeds to invest in other property that holds the potential to increase substantially in value in the future. My point is that State asset and debt management needs a higher viability than it now receives.
Everyone would want to know how to make money online fast. While some people are just interested in making a quick buck, others want to make money online fast because of genuine financial problems. They may be neck-deep in debt and would be looking to pay them off as soon as they can. If you want to know how to make money online fast, you first have to ask yourself one question: are you looking for get rich quick schemes, or do you want to find legitimate ways to make money online fast?Your answer to the above question will determine how successful you are. If you are looking for quick ways to get rich, then you would not be successful. However, if you want to make a decent income within a short time, then you may stand a chance. If you want to make money online really quickly, you cannot expect to earn tons of money. In fact, there is no way to get truckloads of cash in a short time unless you win the lottery. You can, however, make a start to your online income quickly through the following methods-
Be a freelance programmer
If you have good skills related to web programming, then you can become a freelancer. Several websites have a long list of clients looking for the talent that you possess, so you do not need to worry about not having any clients either. You can earn money based on your experience and skill sets. While your initial payments may be low, you can increase your income as you gain expertise. The best part about freelancing is that you get to work on your own terms without being answerable to any company.
Sell items on eBay
This is probably one of the oldest ways to make money online, but it can still get you some money. You can start off by selling extra stuff at your place. Once you get an idea of what sells and what doesn’t, you can offer people to sell them off on eBay for a certain percentage of the cost. The road to progress could be a little bumpy, but you can start making money online fast over time.
Write for magazines and publications
If you have a passion for journalism, you can submit your articles to publications for a price. However, you should contact the publication before sending your articles. You can find several e-magazines that deal with niche topics on the Internet with a simple search.
Be a freelance writer
If you cannot find any publications, another way to quickly make money online is to become a freelance writer. There is a rapidly growing demand for website article writers, and you can be a part of this boom as well. Your clients would include marketers, small businesses, and bloggers. Although the initial pay would not be much, you can quickly gain a foothold and demand more money for each article.
Build a small website
You do not need to have a fancy website to earn money online. You can also make money online fast by setting up a small website, but make sure that it is based on a niche topic. You can simply add some helpful videos or links for interested viewers. You can then earn some money through pay per click ads or other affiliate programs.These are just a few ways for those of you who want to know how to make money online fast. All the methods above are legitimate and can also become more profitable with your hard work.
Whether you’re in the market for a major interior overhaul or you’re simply looking to give your home a quick and easy update, chances are you’ve spent some time online hunting for ideas and inspiration. That said, it can be pretty deflating to stumble upon a look you love only to discover the price to achieve it is well above your budget.
Fortunately, there are some killer home decorating blogs that show you how to refresh, revive, and fall in love with your home anew without breaking the bank. For a home that looks far more expensive than it costs to create, check out the following blogs for all of the interior inspiration and DIY tutorials you’ll ever need.
Welcome back to the week 5 update for the One Room Challenge. Check out the blog posts and updates for week 1, week 2, week 3, and week 4 if you missed them. It’s crunch time now and I’ll be honest… I don’t know that this project will be completely wrapped up for the reveal date. The great thing is the reveal and hitting a deadline is not the only goal of reason for this challenge. Ultimately having a fully functional and hopefully beautiful bathroom is where we want to end up even it things are a bit delayed.
Disclosure: this post contains affiliate links.
When we left off last time the countertops had been templated, the trim was freshly painted and the hardware had been ordered. The hardware took about 1 week to arrive. We chose the Menlo Park 4″ pull from Schlub in chrome because I think the pull has the perfect mix of square and some rounded elements that make it a great transitional hardware option. We went with all pulls for the drawers and doors since the knob option in that line weren’t our favorite.
Guest Bathroom Reno: Quartz Countertops and Grout – One Room Challenge Week 5
The quartz countertops are now installed and things can be put back together. Rectangle, undercount sinks were also purchased through the fabricator. The Marble look quartz from Pental and it is gorgeous with the warm gray veins running throughout. For the edge went for a flat polish eased edge for a clean, simple look.
Guest Bathroom Reno: Quartz Countertops and Grout – One Room Challenge Week 5
Two days after the quartz countertops were installed the tile installer came back to finish up tiling the niches, installing the tile base and grout everything.
Guest Bathroom Reno: Quartz Countertops and Grout – One Room Challenge Week 5
The electoral is being relocated for the new lights. There are some drywall and painting touch ups to do and plumbing fixtures to be hooked up. Plus adding all the finishing touches ???? All those little things like towel hooks, curtain rod, and accessories will bring this whole thing together.
It’s been too long since I’ve updated and even longer since this work has been started. This is me sharing remodel updates, mostly for myself (but also for my nagging family members). I’m sharing photos of the progress that has been made while also document the craziness that has gone on. This is just the beginning of the remodel.
Prior to moving in I had 3-4 weeks where my apartment lease overlapped with the possession of my townhome. This allowed me, with the amazing help of my family, to paint, tear-out carpet and somewhat put back together the upstairs portion of my place so that I could have a clean room to put a bed. At least one that wasn’t completely torn apart. One area that felt more livable that the rest. If you haven’t seen or don’t remember these are the before photos from when I took possession. To list it out here are the main things that I was tacking during those week prior to me moving in.
Phase 1 Remodel Projects
ripping out baseboard, carpet and tack strips upstairs and preparing for new hard surface flooring. (this flooring will go throughout minus the stairs and bathrooms/laundry)
installing flooring upstairs (one of my installers did this)
mostly gutting the master bathroom
installing a new tub and rough in plumbing for the master and powder bath
ordering and installing a rift white oak vanity for the master
Painting (and priming where needed) the ceilings and walls of the bedrooms. Caulking and painting the crown molding in the master
replacing and upgrading the baseboard heater in the master and patch the drywall
painting the hallway and down through the stairwell
adding skirt board to the stairs
installing new carpet and pad on the stairs (my carpet installer from work did this)
removing upper cabinets on the fridge side in the kitchen
partially demoing the wall diving the kitchen (prepare to move switches, outlets, heater and thermostat)
removing drywall on wall next to bar in dining area
painting the downstairs powder bath and removing vanity to prepare for a new floating vanity
Those were the main projects that took place and then I moved in the day after Thanksgiving. Getting rid of the original, nasty cat carpet and new flooring made a huge difference to the upstairs. Also neutralizing and lightening the paint made things feel so much more fresh. I still have no baseboards but I’ll get on that one day! For now here are some photos that I snapped along the way.
It’s been a while since been posting on here but I have some new updates and projects that I have been working on. Last summer into fall I was house hunting while knowing the lease on my apartment would be expiring end of the 2019. It felt a little crazy but was a fun process for me. After a bunch of searching I found and closed on a new home!
I was lucky enough to have a few weeks of overlap with my apartment (I ended up moving out 1 month early) so I was able to get started on projects and updates prior to moving in. I’ll share more about those in the coming weeks (there are still so many unfinished things!) but for now I think it’s best to start with some before photos. Also, follow along on Instagram where I post current project updates more often. The pictures show it in the state I bought it in. It’s a great first place to me and was functional as-is but as you might expect I’m here to make things my own by doing updates that I will enjoy while living here and that will also add value and functionality to the space down the line when I sell… or maybe even keep it as a rental. My dog, Nova, has been enjoying the space as well ???? There are a couple of things to miss about my Bothell apartment but I am very ready to have my own place and space.
In 2017 the guest bathroom was remodeled. You can see more photos and read about that here. Almost everything came out and all new things went back in. From emails and comments people have been asking for sources so I have rounded up what I could in this post to share paint colors, products and links that I could find for the bathroom.
Bathroom Sources and Details:
Wall color: BM Balboa Mist
Trim and door color: BM Chantilly Lace
Floor Tile: Pental Mark Chrome 12×24 matte
Shower tile: Jeffrey Court Weather Gray 4×12 gloss subway
Niche tile: Daltile clio mosaic
Bathtub: Maax Rubix tub
Cabinet: Spencer Cabinets – painted BM Cape May Cobblestone
Countertop: Pental Quartz Misterio polished 3cm
Cabinet hardware: Schaub Menlo Park Pull in chrome
Faucets: Hansgrohe Metris single handle in chrome
Shower trims: Kohler slide bar kit, wall mount supply and Hansgrohe tub spout in chrome
Mirrors: Homegoods
Towel Hooks: Delta Tolva robe hook in chrome