New Jersey Statutes Title 19. Elections 19 § 8-3.1

a. the Attorney General determines that a state of emergency exists that would otherwise interfere with the efficient administration of that election; or

b. the Attorney General grants a temporary waiver based upon a determination that all potential polling places have been surveyed and no accessible polling place is available, nor is the municipality able to make one temporarily accessible in or near the election district involved.Temporary waivers shall be granted no more than twice for any polling place following the effective date of P.L.2005, c. 146, and each waiver shall be granted for no more than one year. Before the expiration of the waiver, the board shall formulate a plan to establish an accessible location for the polling place in or near the election district. A copy of the waiver and the plan shall be filed with the Voting Accessibility Advisory Committee, established pursuant to section 11 of P.L.1991, c. 429 (C.19:8-3.7).