New Jersey Statutes Title 54. Taxation 54 § 4-3.160

A municipality that has within its boundaries a Health Enterprise Zone as described in section 1 of P.L.2004, c. 139 (C.54A:3-7) may adopt a resolution that provides for an exemption from taxation as real property of that portion of a structure or building that is used to house a medical or dental primary care practice as defined in N.J.S.18A:71C-32 and that is located in that designated area. The exemption shall be in effect for tax years that are within the period of designation as a State designated underserved area and shall be contingent upon an annual application therefor filed by the property owner with, and approved by, the local tax assessor.