New Jersey Statutes Title 54. Taxation 54 § 4-3.54a

After the effective date of P.L.2004, c. 183 (C.54:4-3.54a et seq.), any building, its pertinent contents and the land on which it is erected and which may be necessary for the fair enjoyment thereof, owned by a nonprofit corporation that: is organized under P.L.1983, c. 127 (C.15A:1-1 et seq.); is qualified for tax exempt status under the Internal Revenue Code of 1986, 26 U.S.C. s.501(c) and meets all other State and federal requirements; has a primary mission as an historical organization to research, preserve and interpret history and architectural history; and has been certified to be an historic site by the Commissioner of Environmental Protection , shall be exempt from taxation upon application to, and certification by, the Director of the Division of Taxation in the Department of the Treasury.