{"data":{"id":"us-nj/n.j.-stat.-54-4-1.5","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:4-1.5","heading":"Manufactured homes subject to taxation as real property","body":"a.  Except as otherwise provided for in subsection b. of this section and in  P.L.1982, c. 220 (C. 54:4-23a), a manufactured home shall be subject to taxation as real property under chapter 4 of Title 54 of the Revised Statutes when that home:\n(1) Is affixed to the land on which it is sited by a permanent foundation; or\n(2) Is affixed to that land by a nonpermanent foundation and connected to utility systems in such manner as to render the home habitable as a dwelling unit on a permanent basis.\nb.  A manufactured home which is installed in a mobile home park shall not be subject to taxation as real property.\nL.1983, c. 400, s. 4, eff. Dec. 22, 1983.","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":"0dc4d2424f338a1ec5abfd1398d48452bdb3525fde910e18a045700d1d4cc604","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-4-1.4","next":"us-nj/n.j.-stat.-54-4-1.6"},"notice":"GroundRules: Original legal text. Not legal advice."}