New Jersey Statutes Title 40A. Municipalities and Counties 40A § 21-21

a. improvements of dwellings;

b. construction of dwellings;

c. improvements and conversions of multiple dwellings;

d. improvements of commercial or industrial structures;

e. construction of multiple dwellings under tax agreements; and

f. construction of commercial or industrial structures under tax agreements.

In the case of e. and f. above, the report shall state instead the total amount of payments made in lieu of taxes according to each formula utilized by the municipality, and the difference between that total amount and the total amount of real property taxes which would have been paid on the project had the tax agreement not been in effect, for the current tax year.

The Director of the Division of Taxation shall include a summary of the information provided in the annual reports in the annual report of the division.