"State Name","State","Jurisdiction Name","Jurisdiction Type","Fiscal Year Ending","Program Name","Program Purpose","Statutory Authority","Abating Jurisdictions","Applicable Taxes","Abatement Method","Recapture Provisions","Gross Revenue Loss","Reimbursement","Net Revenue Loss","Type of Loss","Disclosure Notes","Document Source" "New Jersey","NJ","Westville Boro School District","School District","2019","Five-Year Exemption and Abatement","Construction/rehabilitation","The Five-Year Exemption and Abatement Law (NJSA 40:21et.seq.)","Borough of Westville","Property Tax","Tax Exemption","(not specified)","$3,976","$0","$3,976","Passive","Only a portion of the reported number is allocated to the school district",""