Land Use & Zoning

NJ's Local Redevelopment and Housing Law allows municipalities to offer a PILOT (Payment in Lieu of Taxes) agreement to developers. Under a PILOT:

AThe developer pays no taxes for 30 years
BThe developer pays an agreed annual service charge to the municipality instead of regular property taxes, often less than full assessed taxes during the term✓ Correct
CThe municipality pays the developer's property taxes
DThe developer pays taxes to the state instead of the municipality

Explanation

Under a PILOT agreement, a developer pays an annual service charge (often a percentage of gross revenue) to the municipality in lieu of standard property taxes. This provides tax certainty for the developer and can be structured to support project financing.

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