{"data":{"id":"us-nj/n.j.-stat.-54-1-35.48","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:1-35.48","heading":"Tax liability not less than base year","body":"10.  The provision of revaluation relief abatements  pursuant to this act shall not result in any tax year in a tax liability for an eligible property which is less than the tax liability for the base year.\nL.1993,c.101,s.10; amended 1999, c.216, s.9.","path":["TITLE 54 TAXATION"],"source_url":"https://pub.njleg.state.nj.us/statutes/STATUTES-TEXT.zip","current_through":"P.L.2025, c.405, and J.R.22","vintage":"","retrieved_at":"2026-08-27T17:54:13Z","sha256":"25b4d8f9f61ab8816ca5ec0f8d3f416136120363def1cdfc1b4caaf483d145c2","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-1-35.47","next":"us-nj/n.j.-stat.-54-1-35.49"},"notice":"GroundRules: Original legal text. Not legal advice."}