N.J. Stat. § 54:4-3.148: Liability of owner for real property taxes on land

In addition to the payments required in lieu of taxes pursuant to section 7 of this act, the owner of a parcel of qualified property granted an abatement pursuant to this act shall be liable for all real property taxes assessed and levied against the land on which the qualified residential property is situated.

L.1989, c.207, s.10.