%PDF-1.2 %âãÏÓ 12 0 obj << /Length 13 0 R >> stream BT 89.76 38.88 TD 0 0 0 rg /F0 10.08 Tf -0.0311 Tc 0.1089 Tw (Current through January 21, 2003) Tj 150.72 0 TD 0 Tc 0.0778 Tw ( ) Tj 48 670.08 TD /F0 12 Tf 0.042 Tc 0 Tw (5:33) Tj 23.52 0 TD -0.156 Tc (-) Tj 3.84 0 TD 0.048 Tc (3) Tj 6.72 0 TD 0 Tc 0.024 Tw ( ) Tj -226.08 -13.44 TD /F1 12 Tf 0.0013 Tc -0.1213 Tw (TAX COLLECTION ADMINISTRATION ) Tj 212.64 0 TD -0.156 Tc 0 Tw (-) Tj 3.84 0 TD -0.0149 Tc 0.0869 Tw ( TENANTS' PROPERTY TAX REBATE ) Tj -36.96 -13.44 TD 0.0257 Tc 0 Tw (PROGRAM) Tj 59.52 0 TD 0 Tc -0.12 Tw ( ) Tj -245.76 -13.92 TD ( ) Tj 0 -13.92 TD ( ) Tj 0 -14.4 TD /F2 12 Tf 0.141 Tc 0 Tw (5:33) Tj 22.56 0 TD -0.156 Tc (-) Tj 3.84 0 TD -0.072 Tc -0.048 Tw (3.1 Authority) Tj 67.68 0 TD 0 Tc -0.12 Tw ( ) Tj -94.08 -12.96 TD /F1 12 Tf ( ) Tj 0 -13.92 TD -0.12 Tc 0 Tw (\(a\)) Tj 13.44 0 TD 0 Tc -0.12 Tw ( ) Tj 4.8 0 TD 0.0203 Tc -0.1403 Tw (This subchapter is promulgated under the authority of N.J.S.A. 54:4) Tj 325.92 0 TD -0.156 Tc 0 Tw (-) Tj 4.32 0 TD -0.024 Tc -0.096 Tw ( 6.10, 54:4) Tj 51.36 0 TD -0.156 Tc 0 Tw (-) Tj 3.84 0 TD 0.03 Tc 0.33 Tw (8.81 ) Tj -385.44 -13.92 TD 0.024 Tc -0.144 Tw (and 40A:4) Tj 49.92 0 TD -0.156 Tc 0 Tw (-) Tj 4.32 0 TD -0.069 Tc (27.3\(d\).) Tj 37.44 0 TD 0 Tc -0.12 Tw ( ) Tj -109.92 -19.68 TD 0.136 Tc 0 Tw (\(b\)) Tj 13.92 0 TD 0 Tc -0.12 Tw ( ) Tj 4.32 0 TD 0.0217 Tc -0.1417 Tw (This subchapter implements the Tenants Property Tax Re) Tj 276.48 0 TD -0.0192 Tc -0.1008 Tw (bate Program \(N.J.S.A. ) Tj -276.48 -13.92 TD -0.174 Tc 0 Tw (54:4) Tj 21.12 0 TD -0.156 Tc (-) Tj 3.84 0 TD 0.0172 Tc -0.1029 Tw (6.2 et seq.\), originally adopted in 1976, revised in 1991, amended by P.L. 1998, ) Tj -24.96 -13.92 TD 0.0153 Tc -0.1353 Tw (c.15 adopted May 4, 1998, provisions of the Regional Efficiency Aid Program, P.L. ) Tj 0 -13.44 TD -0.0022 Tc 0.0422 Tw (1999, c.61 \(N.J.S.A. 54:4) Tj 121.92 0 TD -0.156 Tc 0 Tw (-) Tj 4.32 0 TD 0.0233 Tc -0.0747 Tw (8.76 et seq.\) and P.L. 2001, c.140, \(N.) Tj 182.88 0 TD 0.0033 Tc 0.3567 Tw (J.S.A. 40A:4) Tj 61.92 0 TD -0.156 Tc 0 Tw (-) Tj 4.32 0 TD -0.106 Tc (27.3\).) Tj 27.36 0 TD 0 Tc -0.12 Tw ( ) Tj -420.96 -20.16 TD -0.12 Tc 0 Tw (\(c\)) Tj 13.44 0 TD 0 Tc -0.12 Tw ( ) Tj 4.8 0 TD 0.0254 Tc -0.1454 Tw (Correspondence and inquiries regarding the program may be addressed to:) Tj 357.6 0 TD 0 Tc -0.12 Tw ( ) Tj -267.84 -19.68 TD -0.0269 Tc -0.0931 Tw (Tenants' Rebate Program) Tj 120.48 0 TD 0 Tc -0.12 Tw ( ) Tj -120.48 -13.92 TD 0.0065 Tc -0.1265 Tw (Division of Local Government Services) Tj 191.04 0 TD 0 Tc -0.12 Tw ( ) Tj -191.04 -13.44 TD -0.006 Tc -0.114 Tw (N.J. Department of Community Affairs) Tj 189.12 0 TD 0 Tc -0.12 Tw ( ) Tj -189.12 -13.92 TD 0.0525 Tc -0.1725 Tw (PO Box 803) Tj 59.04 0 TD 0 Tc -0.12 Tw ( ) Tj -59.04 -13.92 TD -0.0125 Tc -0.1075 Tw (Trenton, Ó£»¨ÊÓƵ 08625) Tj 132.48 0 TD -0.156 Tc 0 Tw (-) Tj 3.84 0 TD 0.12 Tc (0803) Tj 24 0 TD 0 Tc -0.12 Tw ( ) Tj -268.32 -13.92 TD ( ) Tj 0 -13.44 TD ( ) Tj 0 -12 TD /F1 10.08 Tf -0.0575 Tc 0.0975 Tw (Amended by R.2003 d.3) Tj 98.4 0 TD -0.0188 Tc -0.1012 Tw (5, effective January 21, 2003. ) Tj 120.96 0 TD 0 Tc -0.12 Tw ( ) Tj -219.36 -13.44 TD /F1 12 Tf ( ) Tj 0 -13.92 TD ( ) Tj 0 -14.4 TD /F2 12 Tf 0.141 Tc 0 Tw (5:33) Tj 22.56 0 TD -0.156 Tc (-) Tj 3.84 0 TD -0.0317 Tc -0.0883 Tw (3.2 Definitions) Tj 73.92 0 TD 0 Tc -0.12 Tw ( ) Tj -100.32 -12.96 TD /F1 12 Tf ( ) Tj 0 -13.92 TD 0.0164 Tc -0.1364 Tw (The following words and terms used in this subchapter shall have the following ) Tj T* 0.0021 Tc -0.0421 Tw (meanings, unless the context clearly indicates otherwise:) Tj 271.68 0 TD 0 Tc -0.12 Tw ( ) Tj -271.68 -19.68 TD 0.0133 Tc -0.08 Tw ("Act" means the Tenants' Property Tax Rebate Act, N.J.S.A. 54:4) Tj 314.88 0 TD -0.156 Tc 0 Tw (-) Tj 4.32 0 TD 0.06 Tc -0.18 Tw (6.2 et seq.) 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Tj 143.04 0 TD 0 Tc -0.12 Tw ( ) Tj -160.8 -19.68 TD ( ) Tj 0 -13.92 TD 0.0199 Tc -0.1057 Tw ("Current year" means the calendar year in which a property tax reduction is realized ) Tj T* 0.144 Tc 0 Tw (and) Tj 17.76 0 TD 0.0017 Tc -0.1217 Tw ( rebates are calculated.) Tj 108.48 0 TD 0 Tc -0.12 Tw ( ) Tj -126.24 -19.68 TD 0.0115 Tc -0.0946 Tw ("Director" means the Director of the Division of Local Government Services in the ) Tj 0 -13.92 TD 0.0103 Tc -0.1303 Tw (Department of Community Affairs.) Tj 169.44 0 TD 0 Tc -0.12 Tw ( ) Tj -169.44 -19.68 TD -0.0039 Tc -0.0288 Tw ("Local agency" or "local enforcement agency" means the municipal rent leveling ) Tj 0 -13.92 TD 0.0388 Tc -0.1588 Tw (board, where one exists, or the tax c) Tj 173.28 0 TD 0.0285 Tc -0.1485 Tw (ollector where one does not.) Tj 135.84 0 TD 0 Tc -0.12 Tw ( ) Tj -309.12 -19.68 TD 0.0176 Tc -0.0896 Tw ("Local miscellaneous revenue credit" means a property tax reduction provided ) Tj 0 -13.92 TD 0.0159 Tc -0.1359 Tw (through a property tax credit applied to a property tax bill pursuant to N.J.S.A. 40A:4) Tj 409.92 0 TD -0.156 Tc 0 Tw (-) Tj -409.92 -13.44 TD -0.096 Tc (27.3.) Tj 23.52 0 TD 0 Tc -0.12 Tw ( ) Tj -23.52 -20.16 TD 0.0281 Tc -0.1481 Tw ("MOD IV" means the Ó£»¨ÊÓƵ Property Tax System admini) Tj 303.84 0 TD 0.0525 Tc -0.1725 Tw (stered by the State ) Tj -303.84 -13.44 TD 0.0072 Tc -0.0164 Tw (Division of Taxation. It is mandated for use by every municipal assessor, authorized ) Tj 0 -13.92 TD 0.0283 Tc -0.114 Tw (for use by private data centers serving municipalities, and designed for use by tax ) Tj T* 0.0242 Tc -0.0909 Tw (collectors in preparing tax bills and Notices of Tax Reduction.) Tj 299.52 0 TD 0 Tc -0.12 Tw ( ) Tj -299.52 -19.68 TD -0.12 Tc 0 Tw ("No) Tj 19.68 0 TD 0.0224 Tc -0.1024 Tw (tice of Tax Reduction," "Tax Reduction Notice," or "Notice" means the document ) Tj -19.68 -13.92 TD 0.0204 Tc -0.0804 Tw (tax collectors send to owners whose taxes in the current year are lower than those in ) Tj 0 -13.92 TD 0.0323 Tc -0.1181 Tw (the base year, or who have received a Regional Efficiency Aid Program property tax ) Tj 0 -13.44 TD -0.0806 Tc -0.0394 Tw (credit, ) Tj 32.64 0 TD 0.0284 Tc -0.1084 Tw (or where the municipality has provided a local miscellaneous revenue credit. It ) Tj -32.64 -13.92 TD 0.0296 Tc -0.1154 Tw (includes the base year and current tax and the property tax reduction amount as ) Tj 0 -13.92 TD 0.0275 Tc -0.2214 Tw (computed by the MOD IV system, any REAP property tax credit, any local ) Tj T* -0.0063 Tc -0.1137 Tw (miscellaneous revenue cre) Tj 126.24 0 TD 0.0391 Tc -0.1191 Tw (dit, a plain language summary of the law and rules, and an ) Tj -126.24 -13.44 TD 0.019 Tc -0.139 Tw (owner's rent rebate certificate.) Tj 144.48 0 TD 0 Tc -0.12 Tw ( ) Tj -144.48 -20.16 TD 0.036 Tc -0.156 Tw ("Owner" means a person who owns qualified property.) Tj 264 0 TD 0 Tc -0.12 Tw ( ) Tj -264 -19.68 TD 0.0235 Tc -0.1435 Tw ("Property tax reduction" means the difference, between property taxes paid or ) Tj 0 -13.92 TD 0.0261 Tc -0.0501 Tw (payable on any qualified property ) Tj 165.12 0 TD 0.0197 Tc -0.1397 Tw (in the base year, and the lower taxes paid or ) Tj -165.12 -13.44 TD 0.0255 Tc -0.1113 Tw (payable in the current year, except that such calculation shall be exclusive of any ) Tj 0 -13.92 TD 0.0162 Tc -0.0962 Tw (property tax credit applied to the property through the Regional Efficiency Aid ) Tj T* 0.0051 Tc -0.1251 Tw (Program or through a local miscellaneous reven) Tj 229.92 0 TD -0.0413 Tc -0.0787 Tw (ue credit.) 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Tj 9.12 0 TD 0 Tc -0.12 Tw ( ) Tj 8.64 0 TD 0.0187 Tc -0.1387 Tw (Hotels, motels, and other guesthouses serving transient or seasonal guests;) Tj 357.12 0 TD 0 Tc -0.12 Tw ( ) Tj -374.88 -19.68 TD -0.18 Tc 0 Tw (2.) Tj 9.12 0 TD 0 Tc -0.12 Tw ( ) Tj 8.64 0 TD 0.0235 Tc -0.1035 Tw (Buildings or structures which are subject to an abatement agreement under which ) Tj 0 -13.92 TD 0.0344 Tc -0.1913 Tw (reduced or no property taxes are paid on the improvements pursuant to statute, ) Tj 0 -13.44 TD -0.004 Tc -0.116 Tw (notwithstanding ) Tj 80.16 0 TD 0.0289 Tc -0.1489 Tw (that payments in lieu of taxes are paid in accordance with the ) Tj -80.16 -13.92 TD -0.0036 Tc 0 Tw (agreement;) Tj 53.28 0 TD 0 Tc -0.12 Tw ( ) Tj -71.04 -19.68 TD -0.18 Tc 0 Tw (3.) 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Tj 9.6 0 TD 0 Tc -0.12 Tw ( ) Tj 26.4 0 TD 0.0234 Tc -0.1034 Tw (Provides for both an automatic increase and decrease in the amount of ) Tj 0 -13.92 TD 0.0399 Tc -0.1599 Tw (rent permitted to be charged by a propert) Tj 196.32 0 TD 0.0245 Tc -0.1445 Tw (y owner upon a change in the ) Tj -196.32 -13.44 TD 0.0217 Tc -0.1417 Tw (amount of the total property tax levied on a parcel, which total shall ) Tj 0 -13.92 TD 0.0166 Tc -0.1366 Tw (include the effect of any local miscellaneous revenue credit or REAP ) Tj T* -0.06 Tc 0 Tw (credit;) Tj 30.24 0 TD 0 Tc -0.12 Tw ( ) Tj -102.24 -19.68 TD -0.18 Tc 0 Tw (4.) Tj 9.12 0 TD 0 Tc -0.12 Tw ( ) Tj 8.64 0 TD 0.01 Tc -0.0233 Tw (Dwelling units in a residential cooperative or mutual housing corporation;) Tj 356.16 0 TD 0 Tc -0.12 Tw ( ) Tj -373.92 -19.68 TD -0.18 Tc 0 Tw (5.) Tj 9.12 0 TD 0 Tc -0.12 Tw ( ) Tj 8.64 0 TD -0.018 Tc 0 Tw (Dwel) Tj 25.92 0 TD 0.0197 Tc -0.0597 Tw (ling units in a condominium, other than those occupied by qualified tenants ) Tj -25.92 -13.92 TD 0.0107 Tc -0.0434 Tw (under the "Tenant Protection Act of 1992," P.L. 1991, c.509 \(N.J.S.A. 2A:18) Tj 369.6 0 TD -0.156 Tc 0 Tw (-) Tj -369.6 -13.92 TD -0.0055 Tc -0.1145 Tw (61.40 et seq.\);) Tj 67.68 0 TD 0 Tc -0.12 Tw ( ) Tj -85.44 -19.68 TD -0.18 Tc 0 Tw (6.) Tj 9.12 0 TD 0 Tc -0.12 Tw ( ) Tj 8.64 0 TD 0.0045 Tc 0.0555 Tw (Dwelling units in a continuing care retirement community; and) Tj 303.36 0 TD 0 Tc -0.12 Tw ( ) Tj -321.12 -19.68 TD -0.18 Tc 0 Tw (7.) Tj 9.12 0 TD 0 Tc -0.12 Tw ( ) Tj 8.64 0 TD 0.0068 Tc -0.1268 Tw (Dwelling units within resi) Tj 124.32 0 TD 0.0036 Tc 0.0135 Tw (dential health care facilities, assisted living facilities, ) Tj -124.32 -13.92 TD 0.0127 Tc -0.0984 Tw (facilities with a Class C license pursuant to the Rooming and Boarding House Act ) Tj 0 -13.92 TD 0.0063 Tc -0.0463 Tw (of 1979, P.L. 1979, c.496 \(N.J.S.A. 55:13B) Tj 207.84 0 TD -0.156 Tc 0 Tw (-) Tj 4.32 0 TD 0.0275 Tc -0.0789 Tw (1 et seq.\), or similar facilities for ) Tj -212.16 -13.92 TD 0.0377 Tc -0.0617 Tw (which occupancy is conditioned on ) Tj 172.8 0 TD -0.0051 Tc -0.1149 Tw (receipt of medical, nursing or personal care ) Tj -172.8 -13.44 TD 0.0102 Tc -0.0902 Tw (services for the residents and the cost thereof is included in the rent.) Tj 325.92 0 TD 0 Tc -0.12 Tw ( ) Tj -361.92 -20.16 TD 0.0154 Tc -0.0918 Tw ("Regional Efficiency Aid Program" or "REAP" means the Regional Efficiency Aid ) Tj 0 -13.44 TD -0.0126 Tc -0.1074 Tw (Program, N.J.S.A. 54:4) Tj 111.84 0 TD -0.156 Tc 0 Tw (-) Tj 4.32 0 TD 0.03 Tc 0.09 Tw (8.76 et seq.) Tj 54.72 0 TD 0 Tc -0.12 Tw ( ) Tj -170.88 -20.16 TD -0.0098 Tc -0.1102 Tw ("Rent rebate certificate) Tj 110.4 0 TD 0.036 Tc -0.116 Tw (" means an owner's written assurance to a local agency of rebates ) Tj -110.4 -13.44 TD 0.0281 Tc -0.1481 Tw (to be made to tenants. It includes certification that the owner has posted notice of the ) Tj 0 -13.92 TD 0.0293 Tc -0.1493 Tw (rebates prominently for inspection by tenants or has otherwise notified them, and that the ) Tj T* 0.072 Tc 0.048 Tw (owner has ) Tj 52.32 0 TD 0.0234 Tc -0.1434 Tw (started making the rebates and will complete them.) Tj 244.32 0 TD 0 Tc -0.12 Tw ( ) Tj -296.64 -19.68 TD 0.0192 Tc -0.1392 Tw (\223Tax bills" means the property tax bills mailed by the tax collector that include, at a ) Tj 0 -13.92 TD 0.0117 Tc -0.1017 Tw (minimum, the third installment of taxes for the calendar year; however, if the bill for the ) Tj T* 0.0063 Tc -0.1263 Tw (third installment is an e) Tj 112.32 0 TD 0.0204 Tc -0.0604 Tw (stimated bill issued pursuant to N.J.S.A. 54:4) Tj 217.44 0 TD -0.156 Tc 0 Tw (-) Tj 3.84 0 TD 0.0067 Tc -0.1267 Tw (66.2 et seq., it shall ) Tj -333.6 -13.44 TD 0.0155 Tc -0.1355 Tw (mean the tax bill for the fourth installment.) Tj 206.4 0 TD 0 Tc -0.12 Tw ( ) Tj ET endstream endobj 19 0 obj 6601 endobj 17 0 obj << /Type /Page /Parent 5 0 R /Resources << /Font << /F0 6 0 R /F1 8 0 R >> /ProcSet 2 0 R >> /Contents 18 0 R >> endobj 21 0 obj << /Length 22 0 R >> stream BT 89.76 747.36 TD 0 0 0 rg /F0 10.08 Tf -0.002 Tc 0.0797 Tw (N.J.A.C. 5:33) Tj 60 0 TD 0.0034 Tc 0 Tw (-) Tj 2.88 0 TD 0.1555 Tc (3) Tj 5.28 0 TD 0 Tc 0.0778 Tw ( ) Tj 147.84 0 TD ( ) Tj 41.76 0 TD -0.0482 Tc 0.366 Tw (TAX COLLECTION ADMINISTRATION) Tj 174.24 0 TD /F1 10.08 Tf 0 Tc -0.12 Tw ( ) Tj -432 -13.44 TD /F1 12 Tf ( ) Tj 0 -695.04 TD /F0 10.08 Tf -0.0311 Tc 0.1089 Tw (Current through January 21, 2003) Tj 150.72 0 TD 0 Tc 0.0778 Tw ( ) Tj -150.72 670.56 TD /F1 12 Tf 0.0212 Tc -0.1069 Tw ("Tenant rebate" means a deduction from rent equal to an owner's tax reduction divided ) Tj 0 -13.92 TD 0.0267 Tc -0.1467 Tw (among tenants according to the rent they pay. It may b) Tj 262.08 0 TD 0.0038 Tc -0.1238 Tw (e made as a credit against rent ) Tj -262.08 -13.44 TD 0.0344 Tc -0.1544 Tw (payable or as a refund of rent paid, at the option of the owner.) Tj 297.12 0 TD 0 Tc -0.12 Tw ( ) Tj -297.12 -20.16 TD 0.0218 Tc -0.1418 Tw ("Transient" means individuals whose residence at a rooming or boarding house is on a ) Tj 0 -13.44 TD 0.0395 Tc -0.1595 Tw (temporary basis for a period lasting no more than 90 days.) Tj 279.84 0 TD 0 Tc -0.12 Tw ( ) Tj -279.84 -20.16 TD ( ) Tj 0 -11.52 TD /F1 10.08 Tf -0.1362 Tc 0.2562 Tw (Amended by R.2) Tj 67.68 0 TD 0.0185 Tc -0.1385 Tw (003 d.35, effective January 21, 2003.) Tj 149.28 0 TD 0 Tc -0.12 Tw ( ) Tj -216.96 -13.44 TD /F1 12 Tf ( ) Tj 0 -14.4 TD /F2 12 Tf 0.141 Tc 0 Tw (5:33) Tj 22.56 0 TD -0.156 Tc (-) Tj 3.84 0 TD -0.0201 Tc -0.0999 Tw (3.3 Tax collector responsibilities) Tj 164.64 0 TD 0 Tc -0.12 Tw ( ) Tj -191.04 -13.44 TD /F1 12 Tf ( ) Tj 0 -13.92 TD 0.0249 Tc -0.1449 Tw (\(a\) Every tax collector shall:) Tj 136.32 0 TD 0 Tc -0.12 Tw ( ) Tj -118.08 -19.68 TD -0.18 Tc 0 Tw (1.) Tj 9.12 0 TD 0 Tc -0.12 Tw ( ) Tj 8.64 0 TD 0.0314 Tc -0.1514 Tw (Ensure that records in the MOD IV system reflect all changes required by the ) Tj 0 -13.92 TD 0.0211 Tc -0.1411 Tw (adjudication of tax appeals;) Tj 132.48 0 TD 0 Tc -0.12 Tw ( ) Tj -150.24 -19.68 TD -0.18 Tc 0 Tw (2.) Tj 9.12 0 TD 0 Tc -0.12 Tw ( ) Tj 8.64 0 TD 0.0011 Tc -0.1211 Tw (Identify qualified properties for the M) Tj 182.4 0 TD 0.0062 Tc -0.0062 Tw (OD IV or related local system from prior ) Tj -182.4 -13.92 TD 0.0257 Tc -0.1457 Tw (records, owner rebate certificates returned, and other sources;) Tj 296.16 0 TD 0 Tc -0.12 Tw ( ) Tj -313.92 -19.68 TD -0.18 Tc 0 Tw (3.) Tj 9.12 0 TD 0 Tc -0.12 Tw ( ) Tj 8.64 0 TD 0.011 Tc -0.0625 Tw (Within 30 days after mailing tax bills, send a Tax Reduction Notice to every ) Tj 0 -13.92 TD 0.0197 Tc -0.1397 Tw (owner who receives a property tax reduction or a REAP property tax credit,) Tj 363.36 0 TD 0.066 Tc 0.054 Tw ( with ) Tj -363.36 -13.44 TD 0.0278 Tc -0.1225 Tw (a copy to the local agency. If there is no local agency, a copy shall be kept for one ) Tj 0 -13.92 TD 0.0157 Tc -0.0557 Tw (year or until the next rebate notices are issued, whichever is sooner; and) Tj 346.08 0 TD 0 Tc -0.12 Tw ( ) Tj -363.84 -19.68 TD -0.18 Tc 0 Tw (4.) Tj 9.12 0 TD 0 Tc -0.12 Tw ( ) Tj 8.64 0 TD 0.0153 Tc -0.0246 Tw (Provide a revised Tax Reduction Notice to any owner whose taxes have been ) Tj 0 -13.92 TD -0.0446 Tc -0.0754 Tw (reduced adminis) Tj 78.72 0 TD 0.0182 Tc -0.1382 Tw (tratively or by appeal judgment since the original notices were ) Tj -78.72 -13.92 TD 0.0533 Tc -0.1733 Tw (mailed by:) Tj 50.88 0 TD 0 Tc -0.12 Tw ( ) Tj -32.64 -19.68 TD -0.528 Tc 0 Tw (i.) Tj 6.24 0 TD 0 Tc -0.12 Tw ( ) Tj 29.76 0 TD 0.0122 Tc -0.1322 Tw (Issuing the revised Notice within 30 working days after the collector ) Tj 0 -13.92 TD 0.0339 Tc -0.1196 Tw (being apprised of the action by the owner or the owner's agent, or by ) Tj T* 0.0247 Tc -0.1447 Tw (other means, and verifying the record dat) Tj 197.76 0 TD 0.0816 Tc -0.2016 Tw (e; and) Tj 29.28 0 TD 0 Tc -0.12 Tw ( ) Tj -263.04 -19.68 TD -0.344 Tc 0 Tw (ii.) Tj 9.6 0 TD 0 Tc -0.12 Tw ( ) Tj 26.4 0 TD 0.0107 Tc -0.0347 Tw (Sending a copy of the revised Notice to the local agency, or keep it if ) Tj 0 -13.92 TD 0.0389 Tc -0.1589 Tw (there is no local agency.) Tj 116.16 0 TD 0 Tc -0.12 Tw ( ) Tj -206.4 -19.68 TD ( ) Tj 0 -13.92 TD ( ) Tj T* /F2 12 Tf 0.141 Tc 0 Tw (5:33) Tj 22.56 0 TD -0.156 Tc (-) Tj 3.84 0 TD -0.0245 Tc -0.0955 Tw (3.4 Notices of Tax Reduction) Tj 146.4 0 TD 0 Tc -0.12 Tw ( ) Tj -172.8 -13.44 TD /F1 12 Tf ( ) Tj 0 -13.92 TD 0.0133 Tc -0.0648 Tw (\(a\) Tax Reduction Notices issued by tax collectors and MOD IV data centers throughout ) Tj T* 0.0345 Tc -0.1545 Tw (the State shall be substanti) Tj 127.2 0 TD 0.0125 Tc -0.0365 Tw (ally uniform. They shall contain the components listed in \(b\) ) Tj -127.2 -13.44 TD 0.0201 Tc -0.0801 Tw (and \(c\) below, and shall be in the form illustrated in Appendix A, incorporated herein by ) Tj 0 -13.92 TD 0.0159 Tc -0.033 Tw (reference. The form may be modified locally, with approval of the Director. Any such ) Tj T* -0 Tc -0.12 Tw (modification shall ) Tj 89.76 0 TD 0.0227 Tc -0.1427 Tw (continue to be substantially consistent with Appendix A. At the ) Tj -89.76 -13.92 TD 0.0219 Tc -0.0779 Tw (discretion of the municipality, other relevant information may be added to the form so as ) Tj 0 -13.44 TD 0.0348 Tc -0.1868 Tw (to further clarify or explain the main contents, or to address conditions that may be ) Tj 0 -13.92 TD -0.0185 Tc -0.1015 Tw (unique to the lo) Tj 74.88 0 TD 0.024 Tc -0.144 Tw (cal area. However, the basic style and substance of the form shall be ) Tj -74.88 -13.92 TD 0.0082 Tc -0.0682 Tw (maintained, as set forth in \(b\) and \(c\) below.) Tj 213.12 0 TD 0 Tc -0.12 Tw ( ) Tj -213.12 -19.68 TD 0.0206 Tc -0.0806 Tw (\(b\) Tax Reduction Notices shall contain the following components:) Tj 323.52 0 TD 0 Tc -0.12 Tw ( ) Tj -305.28 -19.68 TD -0.18 Tc 0 Tw (1.) Tj 9.12 0 TD 0 Tc -0.12 Tw ( ) Tj 8.64 0 TD 0.0177 Tc -0.0977 Tw (The front or top section of the form shall contain the following informat) Tj 346.08 0 TD 0.012 Tc 0 Tw (ion:) Tj 18.24 0 TD 0 Tc -0.12 Tw ( ) Tj ET endstream endobj 22 0 obj 6265 endobj 20 0 obj << /Type /Page /Parent 5 0 R /Resources << /Font << /F0 6 0 R /F1 8 0 R /F2 10 0 R >> /ProcSet 2 0 R >> /Contents 21 0 R >> endobj 24 0 obj << /Length 25 0 R >> stream BT 89.76 747.36 TD 0 0 0 rg /F0 10.08 Tf -0.002 Tc 0.0797 Tw (N.J.A.C. 5:33) Tj 60 0 TD 0.0034 Tc 0 Tw (-) Tj 2.88 0 TD 0.1555 Tc (3) Tj 5.28 0 TD 0 Tc 0.0778 Tw ( ) Tj 147.84 0 TD ( ) Tj 41.76 0 TD -0.0482 Tc 0.366 Tw (TAX COLLECTION ADMINISTRATION) Tj 174.24 0 TD /F1 10.08 Tf 0 Tc -0.12 Tw ( ) Tj -432 -13.44 TD /F1 12 Tf ( ) Tj 0 -695.04 TD /F0 10.08 Tf -0.0311 Tc 0.1089 Tw (Current through January 21, 2003) Tj 150.72 0 TD 0 Tc 0.0778 Tw ( ) Tj -96.48 670.56 TD /F1 12 Tf -0.528 Tc 0 Tw (i.) Tj 6.24 0 TD 0 Tc -0.12 Tw ( ) Tj 29.76 0 TD -0.0613 Tc -0.0587 Tw (A heading;) Tj 52.8 0 TD 0 Tc -0.12 Tw ( ) Tj -88.8 -19.68 TD -0.344 Tc 0 Tw (ii.) Tj 9.6 0 TD 0 Tc -0.12 Tw ( ) Tj 26.4 0 TD 0.0181 Tc -0.1381 Tw (A description of the qualified rental property which includes, at a ) Tj 0 -13.92 TD 0.0343 Tc -0.1543 Tw (minimum, the name of the municipality and county; the block, lot and ) Tj T* 0.0346 Tc -0.2026 Tw (qualification code numbers; the street address; and the owner's name ) Tj 0 -13.44 TD 0.0153 Tc -0.1353 Tw (and mailing address;) Tj 99.36 0 TD 0 Tc -0.12 Tw ( ) Tj -135.36 -20.16 TD -0.252 Tc 0 Tw (iii.) Tj 12.96 0 TD 0 Tc -0.12 Tw ( ) Tj 23.04 0 TD -0.0065 Tc -0.1135 Tw (The rebate ca) Tj 64.8 0 TD 0.0317 Tc -0.1517 Tw (lculation showing the base year date and tax; the current ) Tj -64.8 -13.44 TD 0.0328 Tc -0.1128 Tw (year date and tax; a calculation of the property tax reduction; any ) Tj 0 -13.92 TD 0.0214 Tc -0.1414 Tw (REAP property tax credit amount; any local miscellaneous revenue ) Tj T* 0.046 Tc -0.2346 Tw (credit; and the total amount to be rebated;) Tj 200.64 0 TD 0 Tc -0.12 Tw ( ) Tj -236.64 -19.68 TD 0.048 Tc 0 Tw (iv.) Tj 12.48 0 TD 0 Tc -0.12 Tw ( ) Tj 23.52 0 TD 0.07 Tc -0.19 Tw (The return address of) Tj 102.72 0 TD 0.0022 Tc -0.0537 Tw ( the tax collector or local agency; and) Tj 180 0 TD 0 Tc -0.12 Tw ( ) Tj -318.72 -19.68 TD -0.18 Tc 0 Tw (v.) Tj 9.12 0 TD 0 Tc -0.12 Tw ( ) Tj 26.88 0 TD 0.0178 Tc -0.0845 Tw (Instructions for completing the form, and any relevant explanatory ) Tj 0 -13.92 TD 0.028 Tc 0 Tw (information.) Tj 59.52 0 TD 0 Tc -0.12 Tw ( ) Tj -131.52 -19.68 TD -0.18 Tc 0 Tw (2.) Tj 9.12 0 TD 0 Tc -0.12 Tw ( ) Tj 8.64 0 TD 0.0204 Tc -0.1404 Tw (The back or bottom section of the form shall contain the following information:) Tj 382.08 0 TD 0 Tc -0.12 Tw ( ) Tj -363.84 -20.16 TD -0.528 Tc 0 Tw (i.) Tj 6.24 0 TD 0 Tc -0.12 Tw ( ) Tj 29.76 0 TD 0.0086 Tc -0.1286 Tw (The owner's rent rebate certificate;) Tj 166.56 0 TD 0 Tc -0.12 Tw ( ) Tj -202.56 -19.68 TD -0.344 Tc 0 Tw (ii.) Tj 9.6 0 TD 0 Tc -0.12 Tw ( ) Tj 26.4 0 TD 0.0346 Tc -0.1546 Tw (The calculated amou) Tj 100.32 0 TD 0.0085 Tc -0.1885 Tw (nt and distribution of the monthly and annual ) Tj -100.32 -13.92 TD 0.0151 Tc -0.1351 Tw (tenant rebates by rent classes;) Tj 142.56 0 TD 0 Tc -0.12 Tw ( ) Tj -178.56 -19.68 TD -0.252 Tc 0 Tw (iii.) Tj 12.96 0 TD 0 Tc -0.12 Tw ( ) Tj 23.04 0 TD 0.0113 Tc -0.1793 Tw (An allocation of the amount credited to owner or commercial ) Tj 0 -13.92 TD 0.0018 Tc -0.1218 Tw (occupancy; and) Tj 75.36 0 TD 0 Tc -0.12 Tw ( ) Tj -111.36 -19.68 TD 0.048 Tc 0 Tw (iv.) Tj 12.48 0 TD 0 Tc -0.12 Tw ( ) Tj 23.52 0 TD 0.0194 Tc -0.1025 Tw (The owner or agent's signature, and the date that the rebate notice is ) Tj 0 -13.92 TD 0.1011 Tc 0 Tw (posted.) Tj 34.56 0 TD 0 Tc -0.12 Tw ( ) Tj -124.8 -19.68 TD -0.044 Tc 0.084 Tw (\(c\) The explanatory info) Tj 116.64 0 TD 0.029 Tc -0.149 Tw (rmation required on the front or top section of the Notice shall be ) Tj -116.64 -13.92 TD 0.0094 Tc -0.0994 Tw (a plain language summary of the law and rules, to guide owners as to their legal ) Tj 0 -13.44 TD 0.0182 Tc -0.1012 Tw (responsibilities. Reliance on the summary shall not relieve an owner of any responsibility ) Tj 0 -13.92 TD 0.06 Tc -0.18 Tw (set forth in the) Tj 69.6 0 TD 0.0535 Tc -0.1735 Tw ( law or rules.) Tj 62.4 0 TD 0 Tc -0.12 Tw ( ) Tj -132 -13.92 TD ( ) Tj 0 -13.92 TD ( ) Tj 0 -11.52 TD /F1 10.08 Tf -0.0128 Tc -0.0386 Tw (Amended by R.2003 d.35, effective January 21, 2003.) Tj 216.96 0 TD 0 Tc -0.12 Tw ( ) Tj -216.96 -13.44 TD /F1 12 Tf ( ) Tj 0 -13.92 TD ( ) Tj 0 -14.4 TD /F2 12 Tf 0.141 Tc 0 Tw (5:33) Tj 22.56 0 TD -0.156 Tc (-) Tj 3.84 0 TD -0.0139 Tc -0.1061 Tw (3.5 Owner obligations) Tj 112.32 0 TD 0 Tc -0.12 Tw ( ) Tj -138.72 -13.44 TD /F1 12 Tf ( ) Tj 0 -13.44 TD 0.0192 Tc -0.1049 Tw (\(a\) Within 30 days after receipt of a Notice of Tax Reduction, every owner shall:) Tj 387.84 0 TD 0 Tc -0.12 Tw ( ) Tj -369.6 -20.16 TD -0.18 Tc 0 Tw (1.) Tj 9.12 0 TD 0 Tc -0.12 Tw ( ) Tj 8.64 0 TD 0.023 Tc -0.143 Tw (Post and maintain in a prominent place on the qualified property a notice l) Tj 356.16 0 TD -0.046 Tc -0.074 Tw (isting ) Tj -356.16 -13.44 TD 0.0182 Tc -0.1782 Tw (each different rent category and the corresponding amount of monthly and annual ) Tj 0 -13.92 TD 0.0161 Tc -0.1361 Tw (rebate due the residential tenants in those categories, after allowance for ) Tj T* 0.0232 Tc -0.1869 Tw (commercial and owner occupancy. A photocopy of the Rent Rebate Certificate ) Tj T* 0.066 Tc -0.186 Tw (may be used for th) Tj 89.76 0 TD 0.0108 Tc -0.1308 Tw (is purpose;) Tj 52.32 0 TD 0 Tc -0.12 Tw ( ) Tj -159.84 -19.68 TD -0.18 Tc 0 Tw (2.) Tj 9.12 0 TD 0 Tc -0.12 Tw ( ) Tj 8.64 0 TD 0.0171 Tc -0.1371 Tw (Calculate the first rent rebate in accordance with the following schedule:) Tj 348 0 TD 0 Tc -0.12 Tw ( ) Tj -329.76 -19.68 TD -0.528 Tc 0 Tw (i.) Tj 6.24 0 TD 0 Tc -0.12 Tw ( ) Tj 29.76 0 TD 0.0208 Tc -0.1408 Tw (When notices are received on or before November 1, the first rebate ) Tj 0 -13.92 TD 0.0301 Tc -0.1501 Tw (shall be cumulative from January 1 to the month after receipt; and) Tj 317.28 0 TD 0 Tc -0.12 Tw ( ) Tj ET endstream endobj 25 0 obj 6021 endobj 23 0 obj << /Type /Page /Parent 5 0 R /Resources << /Font << /F0 6 0 R /F1 8 0 R /F2 10 0 R >> /ProcSet 2 0 R >> /Contents 24 0 R >> endobj 27 0 obj << /Length 28 0 R >> stream BT 89.76 747.36 TD 0 0 0 rg /F0 10.08 Tf -0.002 Tc 0.0797 Tw (N.J.A.C. 5:33) Tj 60 0 TD 0.0034 Tc 0 Tw (-) Tj 2.88 0 TD 0.1555 Tc (3) Tj 5.28 0 TD 0 Tc 0.0778 Tw ( ) Tj 147.84 0 TD ( ) Tj 41.76 0 TD -0.0482 Tc 0.366 Tw (TAX COLLECTION ADMINISTRATION) Tj 174.24 0 TD /F1 10.08 Tf 0 Tc -0.12 Tw ( ) Tj -432 -13.44 TD /F1 12 Tf ( ) Tj 0 -695.04 TD /F0 10.08 Tf -0.0311 Tc 0.1089 Tw (Current through January 21, 2003) Tj 150.72 0 TD 0 Tc 0.0778 Tw ( ) Tj -96.48 670.56 TD /F1 12 Tf -0.344 Tc 0 Tw (ii.) Tj 9.6 0 TD 0 Tc -0.12 Tw ( ) Tj 26.4 0 TD 0.0153 Tc -0.2313 Tw (When notices are received after No) Tj 169.44 0 TD 0.0257 Tc -0.1457 Tw (vember 1, the first rebate shall be ) Tj -169.44 -13.92 TD 0.0918 Tc -0.2118 Tw (for not less than one) Tj 97.92 0 TD -0.156 Tc 0 Tw (-) Tj 3.84 0 TD 0.0444 Tc -0.2604 Tw (seventh of the total rebate amount;) Tj 166.56 0 TD 0 Tc -0.12 Tw ( ) Tj -340.32 -19.68 TD -0.18 Tc 0 Tw (3.) Tj 9.12 0 TD 0 Tc -0.12 Tw ( ) Tj 8.64 0 TD 0.0259 Tc -0.1116 Tw (Distribute the first rent rebate as calculated pursuant to \(a\)2 above within 30 days ) Tj 0 -13.92 TD 0.0082 Tc -0.0597 Tw (from the time the Notice was received; and) Tj 206.88 0 TD 0 Tc -0.12 Tw ( ) Tj -224.64 -19.68 TD -0.18 Tc 0 Tw (4.) Tj 9.12 0 TD 0 Tc -0.12 Tw ( ) Tj 8.64 0 TD 0.031 Tc -0.151 Tw (Complete and return the Rent Rebat) Tj 173.28 0 TD 0.0095 Tc -0.1295 Tw (e Certificate to the agency office at the ) Tj -173.28 -13.92 TD 0.0226 Tc -0.1426 Tw (address given on the front of the notice.) Tj 190.56 0 TD 0 Tc -0.12 Tw ( ) Tj -226.56 -19.68 TD 0.0153 Tc -0.0324 Tw (\(b\) After the first rebate, owners shall continue to issue rebates in equal monthly ) Tj 0 -13.92 TD 0.0058 Tc -0.0858 Tw (installments until completed in accordance with the following schedule: by December 31 ) Tj 0 -13.44 TD -0.156 Tc 0 Tw (f) Tj 3.84 0 TD 0.0209 Tc -0.1109 Tw (or notices received on or before November 1, and by the following June 30 for notices ) Tj -3.84 -13.92 TD 0.0261 Tc -0.1461 Tw (received after November 1.) Tj 131.04 0 TD 0 Tc -0.12 Tw ( ) Tj -131.04 -19.68 TD 0.0174 Tc -0.1374 Tw (\(c\) Every owner shall make best efforts to notify former tenants of their rebate ) Tj 0 -13.92 TD 0.028 Tc -0.148 Tw (entitlement for the months they were renters.) Tj 215.52 0 TD 0 Tc -0.12 Tw ( ) Tj -197.28 -19.68 TD -0.18 Tc 0 Tw (1.) Tj 9.12 0 TD 0 Tc -0.12 Tw ( ) Tj 8.64 0 TD -0.0446 Tc 0.1646 Tw (A certified lett) Tj 69.6 0 TD 0.0302 Tc -0.1022 Tw (er, return receipt requested, mailed to the tenant's last known ) Tj -69.6 -13.92 TD 0.0278 Tc -0.1478 Tw (address, shall be considered as being within the realm of an owner's best efforts.) Tj 384.96 0 TD 0 Tc -0.12 Tw ( ) Tj -402.72 -19.68 TD -0.18 Tc 0 Tw (2.) Tj 9.12 0 TD 0 Tc -0.12 Tw ( ) Tj 8.64 0 TD 0.0142 Tc -0.1342 Tw (Unclaimed rebates shall be held for one year, pending possible claim; thereafter, ) Tj 0 -13.92 TD 0.0409 Tc -0.1609 Tw (they shall revert to the ow) Tj 124.8 0 TD 0.0347 Tc -0.1547 Tw (ner with no further obligation.) Tj 144.96 0 TD 0 Tc -0.12 Tw ( ) Tj -305.76 -19.68 TD 0.0084 Tc -0.0255 Tw (\(d\) Any owner who receives a revised Tax Reduction Notice shall immediately adjust the ) Tj 0 -13.92 TD 0.0162 Tc -0.0992 Tw (remaining allocations in accordance therewith, provided that no owner shall be entitled to ) Tj T* 0.0198 Tc -0.1398 Tw (recover any part of a rebate already paid or c) Tj 214.56 0 TD 0.0795 Tc 0 Tw (redited.) Tj 36.48 0 TD 0 Tc -0.12 Tw ( ) Tj -251.04 -19.68 TD ( ) Tj 0 -13.92 TD ( ) Tj 0 -14.4 TD /F2 12 Tf 0.141 Tc 0 Tw (5:33) Tj 22.56 0 TD -0.156 Tc (-) Tj 3.84 0 TD -0.0223 Tc -0.0977 Tw (3.6 Rebate calculation and distribution) Tj 198.24 0 TD 0 Tc -0.12 Tw ( ) Tj -224.64 -12.96 TD /F1 12 Tf ( ) Tj 0 -13.92 TD 0.0221 Tc -0.0821 Tw (\(a\) The "Amount to Be Rebated" shown on the front of the Notice shall be apportioned ) Tj T* 0.0307 Tc -0.1207 Tw (among tenants according to the rent they pay and the number of months they were tenants ) Tj T* 0.0033 Tc -0.1233 Tw (during the calendar year f) Tj 122.88 0 TD 0.0415 Tc -0.0655 Tw (or which the Notice was issued.) Tj 153.12 0 TD 0 Tc -0.12 Tw ( ) Tj -276 -19.68 TD 0.0059 Tc -0.0619 Tw (\(b\) The following calculation method shall be used or adapted locally, as long as the ) Tj 0 -13.92 TD 0.0107 Tc -0.0907 Tw (statutory requirements for rebate distribution are met. For large complexes, where the ) Tj 0 -13.44 TD 0.0198 Tc -0.0198 Tw (numbers get unwieldy, similar rents can be grouped ) Tj 252 0 TD 0.0244 Tc -0.1444 Tw (into classes for computation, and the ) Tj -252 -13.92 TD 0.0092 Tc -0.0445 Tw (end result divided by the number of rental units in each class. It is generally practical to ) Tj 0 -13.92 TD 0.03 Tc -0.1157 Tw (work with monthly rents, divide the gross rebate amount \(R\) by 12 \(months\), and ) Tj T* 0.0209 Tc -0.1409 Tw (complete the calculation from that basis. App) Tj 218.4 0 TD 0.0324 Tc -0.1524 Tw (endix A shows a sample calculation.) Tj 175.2 0 TD 0 Tc -0.12 Tw ( ) Tj -375.36 -19.68 TD -0.18 Tc 0 Tw (1.) Tj 9.12 0 TD 0 Tc -0.12 Tw ( ) Tj 8.64 0 TD 0.0237 Tc -0.0837 Tw (List all rents or rent classes and total them:) Tj 205.92 0 TD 0 Tc -0.12 Tw ( ) Tj -241.92 -13.92 TD ( ) Tj 72 -13.44 TD 0.036 Tc -0.156 Tw (a + b + ... n = z) Tj 72.48 0 TD 0 Tc -0.12 Tw ( ) Tj -72.48 -13.92 TD 0.0175 Tc -0.1032 Tw (where a through n represent each individual rent or class of rental, and z ) Tj 0 -13.92 TD 0.0205 Tc -0.1405 Tw (equals the sum total of rents) Tj 134.88 0 TD 0 Tc -0.12 Tw ( ) Tj -206.88 -13.92 TD ( ) Tj 18.24 -13.44 TD -0.18 Tc 0 Tw (2.) Tj 9.12 0 TD 0 Tc -0.12 Tw ( ) Tj 8.64 0 TD 0.0291 Tc -0.1971 Tw (Divide each rent or rent class by the sum total ) Tj 223.2 0 TD 0.156 Tc 0 Tw (\(z\):) Tj 16.32 0 TD 0 Tc -0.12 Tw ( ) Tj -275.52 -13.92 TD ( ) Tj 72 -13.92 TD 0.0078 Tc -0.0908 Tw (\(a/z = a%\) + \(b/z = b%\) + ... \(n/z = n%\) = 100%) Tj 230.88 0 TD 0 Tc -0.12 Tw ( ) Tj -230.88 -13.92 TD 0.0341 Tc -0.1541 Tw (to determine the percentage of each rent \(or class\) of the total rent amount) Tj 356.16 0 TD 0 Tc -0.12 Tw ( ) Tj ET endstream endobj 28 0 obj 6319 endobj 26 0 obj << /Type /Page /Parent 5 0 R /Resources << /Font << /F0 6 0 R /F1 8 0 R /F2 10 0 R >> /ProcSet 2 0 R >> /Contents 27 0 R >> endobj 31 0 obj << /Length 32 0 R >> stream BT 89.76 747.36 TD 0 0 0 rg /F0 10.08 Tf -0.002 Tc 0.0797 Tw (N.J.A.C. 5:33) Tj 60 0 TD 0.0034 Tc 0 Tw (-) Tj 2.88 0 TD 0.1555 Tc (3) Tj 5.28 0 TD 0 Tc 0.0778 Tw ( ) Tj 147.84 0 TD ( ) Tj 41.76 0 TD -0.0482 Tc 0.366 Tw (TAX COLLECTION ADMINISTRATION) Tj 174.24 0 TD /F1 10.08 Tf 0 Tc -0.12 Tw ( ) Tj -432 -13.44 TD /F1 12 Tf ( ) Tj 0 -695.04 TD /F0 10.08 Tf -0.0311 Tc 0.1089 Tw (Current through January 21, 2003) Tj 150.72 0 TD 0 Tc 0.0778 Tw ( ) Tj -150.72 670.56 TD /F1 12 Tf -0.12 Tw ( ) Tj 18.24 -13.92 TD -0.18 Tc 0 Tw (3.) Tj 9.12 0 TD 0 Tc -0.12 Tw ( ) Tj 8.64 0 TD 0.0236 Tc -0.1 Tw (Multiply the total rebate amount \(R\) by each percentage, and record it:) Tj 338.88 0 TD 0 Tc -0.12 Tw ( ) Tj -374.88 -13.44 TD ( ) Tj 72 -13.92 TD 0.041 Tc -0.161 Tw (R times a% = ra, R times b% = rb, ... R times n% = ) Tj 248.64 0 TD -0.198 Tc 0 Tw (rn) Tj 10.08 0 TD 0 Tc -0.12 Tw ( ) Tj -258.72 -13.92 TD 0.02 Tc -0.108 Tw (where ra, rb, rn, etc., are the amounts due each tenant, rental unit, or rent ) Tj 0 -13.92 TD -0.0576 Tc 0 Tw (class) Tj 23.04 0 TD 0 Tc -0.12 Tw ( ) Tj -23.04 -13.44 TD ( ) Tj -53.76 -13.92 TD -0.18 Tc 0 Tw (4.) Tj 9.12 0 TD 0 Tc -0.12 Tw ( ) Tj 8.64 0 TD 0.0206 Tc -0.1063 Tw (The total of all calculations should equal the gross rebate amount. If rent classes ) Tj 0 -13.92 TD 0.0337 Tc -0.1537 Tw (were used, then divide the amount due each class by the number of tenants or ) Tj T* -0.074 Tc -0.526 Tw (rental ) Tj 29.76 0 TD 0.035 Tc 0.085 Tw (units in each.) Tj 63.84 0 TD 0 Tc -0.12 Tw ( ) Tj -111.36 -19.68 TD -0.18 Tc 0 Tw (5.) Tj 9.12 0 TD 0 Tc -0.12 Tw ( ) Tj 8.64 0 TD 0.013 Tc -0.173 Tw (For qualified properties that have partial commercial occupancy or have a rental ) Tj 0 -13.92 TD 0.0231 Tc -0.1431 Tw (unit utilized by the owner or a resident manager:) Tj 232.8 0 TD 0 Tc -0.12 Tw ( ) Tj -214.56 -19.68 TD -0.528 Tc 0 Tw (i.) Tj 6.24 0 TD 0 Tc -0.12 Tw ( ) Tj 29.76 0 TD 0.0124 Tc -0.0295 Tw (Assign a rent to each commercial unit and add it to the residential rents ) Tj 0 -13.92 TD -0.0113 Tc -0.1087 Tw (total \(\(b\)1 above\);) Tj 86.88 0 TD 0 Tc -0.12 Tw ( ) Tj -122.88 -19.68 TD -0.344 Tc 0 Tw (ii.) Tj 9.6 0 TD 0 Tc -0.12 Tw ( ) Tj 26.4 0 TD 0.0083 Tc -0.1283 Tw (Divide the sum o) Tj 82.56 0 TD 0.0046 Tc -0.081 Tw (f the commercial rents by the sum total of rents \(\(b\)2 ) Tj -82.56 -13.92 TD 0.0017 Tc 0 Tw (above\);) Tj 36 0 TD 0 Tc -0.12 Tw ( ) Tj -72 -19.68 TD -0.252 Tc 0 Tw (iii.) Tj 12.96 0 TD 0 Tc -0.12 Tw ( ) Tj 23.04 0 TD 0.0211 Tc -0.1411 Tw (Apply the percentage derived above to the total rebate amount \(\(b\)3 ) Tj 0 -13.92 TD 0.0203 Tc -0.1403 Tw (above\) for the share attributable to the commercial occupancy. It is not ) Tj 0 -13.44 TD 0.0237 Tc -0.0904 Tw (rebatable, but is deducted from the total rebate to ) Tj 238.56 0 TD 0.0296 Tc -0.1496 Tw (determine the net ) Tj -238.56 -13.92 TD 0.0287 Tc -0.1487 Tw (amount due residential tenants.) Tj 149.28 0 TD 0 Tc -0.12 Tw ( ) Tj -239.52 -19.68 TD 0.0193 Tc -0.111 Tw (\(c\) For Notices received on or before November 1, the first rebate of any year shall be ) Tj 0 -13.92 TD 0.03 Tc -0.15 Tw (made within 30 days and include payment or credit retroactive to January 1 to each tenant ) Tj T* 0.049 Tc -0.169 Tw (resident for any part of tha) Tj 127.68 0 TD 0.0363 Tc -0.1563 Tw (t time, and for former tenants whose rent was paid up. ) Tj -127.68 -13.92 TD -0.0231 Tc -0.0969 Tw (Thereafter, pro) Tj 72 0 TD -0.156 Tc 0 Tw (-) Tj 3.84 0 TD 0.0165 Tc -0.1365 Tw (rata rebate payments or credits shall be given monthly whenever rents are ) Tj -75.84 -13.44 TD 0.0672 Tc 0 Tw (paid.) Tj 23.52 0 TD 0 Tc -0.12 Tw ( ) Tj -5.28 -20.16 TD -0.18 Tc 0 Tw (1.) Tj 9.12 0 TD 0 Tc -0.12 Tw ( ) Tj 8.64 0 TD 0.0313 Tc -0.1513 Tw (Rebates shall be completed by the end of the calendar year for all tenants whose ) Tj 0 -13.44 TD -0.0017 Tc -0.1183 Tw (rent payments are curren) Tj 119.04 0 TD -0.048 Tc 0 Tw (t.) Tj 6.24 0 TD 0 Tc -0.12 Tw ( ) Tj -143.04 -20.16 TD -0.18 Tc 0 Tw (2.) Tj 9.12 0 TD 0 Tc -0.12 Tw ( ) Tj 8.64 0 TD 0.03 Tc -0.11 Tw (When rent payments are delinquent or in dispute, rebates shall be suspended ) Tj 0 -13.44 TD 0.0225 Tc -0.1425 Tw (temporarily and held with the tenant's security deposit, pending resolution of the ) Tj 0 -13.92 TD 0.0343 Tc -0.1543 Tw (delinquency or dispute.) Tj 112.8 0 TD 0 Tc -0.12 Tw ( ) Tj -148.8 -19.68 TD 0.136 Tc 0 Tw (\(d\)) Tj 13.92 0 TD 0 Tc -0.12 Tw ( ) Tj 4.32 0 TD 0.0188 Tc -0.0988 Tw (For Notices received after November 1, the first rebate shall be made ) Tj 335.04 0 TD -0.029 Tc 0.229 Tw (within 30 days ) Tj -335.04 -13.92 TD 0.012 Tc -0.132 Tw (and the last by the following June 30.) Tj 179.52 0 TD 0 Tc -0.12 Tw ( ) Tj -161.76 -19.68 TD -0.18 Tc 0 Tw (1.) Tj 9.12 0 TD 0 Tc -0.12 Tw ( ) Tj 9.12 0 TD 0.0165 Tc -0.1365 Tw (Rebates shall be made in equal monthly installments derived by dividing the ) Tj 0 -13.92 TD 0.0243 Tc -0.1443 Tw (rebate amount by the number of months to June 30.) Tj 247.2 0 TD 0 Tc -0.12 Tw ( ) Tj -265.44 -19.68 TD -0.18 Tc 0 Tw (2.) Tj 9.12 0 TD 0 Tc -0.12 Tw ( ) Tj 9.12 0 TD 0.03 Tc -0.11 Tw (When rent payments are delinquent or in dispute, rebates shall be suspended ) Tj 0 -13.92 TD 0.0203 Tc -0.1403 Tw (temporarily and held with the tenant's security deposit, pending resolution of ) Tj T* 0.019 Tc -0.139 Tw (the delinquency or dispute.) Tj 130.08 0 TD 0 Tc -0.12 Tw ( ) Tj -148.32 -19.68 TD -0.18 Tc 0 Tw (3.) Tj 9.12 0 TD 0 Tc -0.12 Tw ( ) Tj 9.12 0 TD 0.0206 Tc -0.1406 Tw (When tenants end their tenancy or give notice of intent to do so before their ) Tj 0 -13.92 TD 0.0236 Tc -0.0956 Tw (rebate is completed, landlords may make the final payment forthwith, or) Tj 347.52 0 TD 0 Tc -0.12 Tw ( ) Tj -347.52 -13.92 TD 0.0118 Tc -0.029 Tw (include it in the calculation of final rent and return of the tenant's security ) Tj 0 -13.44 TD -0.0285 Tc 0 Tw (deposit.) 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Tj 83.04 0 TD 0 Tc -0.12 Tw ( ) Tj -101.28 -20.16 TD -0.156 Tc 0 Tw (\(f\)) Tj 12 0 TD 0 Tc -0.12 Tw ( ) Tj 6.24 0 TD 0.0228 Tc -0.1428 Tw (Rebate payments and credits shall be rounded to the nearest dollar. No rebate shall be ) Tj 0 -13.44 TD 0.0115 Tc -0.0782 Tw (required if the total for a unit is less than $6.00 per year. If credited rather than paid, ) Tj 0 -13.92 TD 0.0072 Tc -0.0586 Tw (rebates shall be treated as immediate rent reduction) Tj 246.24 0 TD 0.246 Tc 0 Tw (s.) Tj 7.68 0 TD 0 Tc -0.12 Tw ( ) Tj -272.16 -19.68 TD -0.184 Tc 0 Tw (\(g\)) Tj 13.92 0 TD 0 Tc -0.12 Tw ( ) Tj 4.32 0 TD 0.0165 Tc -0.1045 Tw (Rebates for unoccupied units shall revert to the owner, on a pro rata basis, for ) Tj 0 -13.92 TD 0.0334 Tc -0.1534 Tw (whatever periods the units are unoccupied.) Tj 205.44 0 TD 0 Tc -0.12 Tw ( ) Tj -223.68 -19.68 TD 0.136 Tc 0 Tw (\(h\)) Tj 13.92 0 TD 0 Tc -0.12 Tw ( ) Tj 4.32 0 TD 0.0333 Tc -0.1533 Tw (In instances where property taxes of the owner of a qualified property are affected by ) Tj 0 -13.92 TD 0.0051 Tc 0.012 Tw (a municipality's REAP credit or from a loc) Tj 204.96 0 TD -0.0016 Tc -0.0224 Tw (al miscellaneous revenue credit, a ) Tj -204.96 -13.92 TD 0.0368 Tc -0.1868 Tw (reduction equal to the amount of the credit\(s\) shall be passed along to tenants in the ) Tj 0 -13.92 TD 0.023 Tc -0.143 Tw (form of a rent decrease, and shall be allocated as follows:) Tj 275.04 0 TD 0 Tc -0.12 Tw ( ) Tj -257.28 -19.68 TD -0.18 Tc 0 Tw (1.) Tj 9.12 0 TD 0 Tc -0.12 Tw ( ) Tj 9.12 0 TD 0.0211 Tc -0.0975 Tw (Either separately as a direct rent decrease, in and of itself; or) Tj 290.4 0 TD 0 Tc -0.12 Tw ( ) Tj -308.64 -19.68 TD -0.18 Tc 0 Tw (2.) Tj 9.12 0 TD 0 Tc -0.12 Tw ( ) Tj 9.12 0 TD 0.046 Tc -0.166 Tw (As a net) Tj 39.36 0 TD 0.0014 Tc -0.0186 Tw ( rent change that accrues from either a tax increase \(if the local rent ) Tj -39.36 -13.92 TD 0.0294 Tc -0.1125 Tw (control ordinance allows tax increases to be passed along to tenants\) or tax ) Tj 0 -13.92 TD 0.0059 Tc -0.1259 Tw (decrease, adjusted by the amount of the REAP credit or the local ) Tj 0 -13.44 TD -0.0169 Tc -0.1031 Tw (miscellaneous revenue credit.) Tj 141.6 0 TD 0 Tc -0.12 Tw ( ) Tj -195.84 -20.16 TD -0.0807 Tc -0.0393 Tw (\(i\) Regardle) Tj 57.12 0 TD 0.0409 Tc -0.1609 Tw (ss of how an owner opts to apportion the rent charge under \(h\) above, the ) Tj -57.12 -13.44 TD 0.0272 Tc -0.1472 Tw (owner shall notify the tenant of the amount of the REAP or local miscellaneous revenue ) Tj 0 -13.92 TD 0.0344 Tc -0.1544 Tw (credit and the manner by which it was applied.) 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