Bill Text: NJ A4549 | 2026-2027 | Regular Session | Introduced
Bill Title: Repeals "ANCHOR Homestead Property Tax Credit Act" and "Stay NJ Act."
Sponsorship: Partisan Bill (Republican 1)
Status: (Introduced) 2026-03-10 - Introduced, Referred to Assembly State and Local Government Committee [A4549 Detail]
Download: New_Jersey-2026-A4549-Introduced.html
Sponsored by:
Assemblyman BRIAN BERGEN
District 26 (Morris and Passaic)
SYNOPSIS
Repeals "ANCHOR Homestead Property Tax Credit Act" and "Stay NJ Act."
CURRENT VERSION OF TEXT
As introduced.
An Act eliminating the Affordable New Jersey Communities for Homeowners and Renters (ANCHOR) Property Tax Relief Program and the Stay NJ Property Tax Credit Program and revising various parts of the statutory law.
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. N.J.S.2B:20-2 is amended to read as follows:
2B:20-2. a. The names of persons eligible for jury service shall be selected from a single juror source list of county residents whose names and addresses shall be obtained from a merger of the following lists: registered voters, licensed drivers, and filers of State gross income tax returns [and filers of homestead rebate or credit application forms]. The county election board, the Division of Motor Vehicles and the State Division of Taxation shall provide these lists annually to the Assignment Judge of the county. The Assignment Judge may provide for the merger of additional lists of persons eligible for jury service that may contribute to the breadth of the juror source list. Merger of the lists of eligible jurors into a single juror source list shall include a reasonable attempt to eliminate duplication of names.
b. The juror source list shall be compiled once a year or more often as directed by the Assignment Judge.
c. The juror source list may be expanded by the Supreme Court as it deems appropriate.
(cf: P.L.2007, c.62, s.41)
2. Section 5 of P.L.2003, c.112 (C.17B:30-45) is amended to read as follows:
5. The department is authorized to:
a. Accept assignment of debts from hospitals which have followed the procedures outlined in section 7 of this act, or such other procedures as the department shall adopt.
b. Pursue collection of debts pursuant to this act. The department shall initiate the program in phases. The first phase may involve acceptance of assignment of debt that:
(1) derives from a limited number of hospitals;
(2) consists of coinsurance and deductibles that remain payable after adjudication by a health plan;
(3) is assigned by a general hospital;
(4) is less than two years old at the date of assignment to the department, as determined by the date of discharge for inpatient services and date of service for outpatient services;
(5) involves any of the above or any combination of the above, or includes such other limitations as the department determines are desirable to smooth implementation of the program created by this act.
After the first phase, the department may expand acceptance of assignments as it shall determine pursuant to this act.
c. Test assignment data received from the hospitals to determine whether the records are sufficient to make set-off practicable, and return records that do not pass the test to the hospitals.
d. Conduct such fact-finding, as is necessary, in preparation for making a determination as to the validity of debts.
e. Make final determinations as to the validity of debts.
f. Determine the payment to be collected from the debtor, based upon a "fairness formula" to be determined by the department. For debt processed by the department during the fiscal year starting on July 1, 2003, the fairness formula shall be based upon the department's report entitled "Net Patient Revenue to Charge Ratio," for the most recent year available. For debt processed by the department during the fiscal year starting on July 1, 2004 and thereafter, the fairness formula shall be based upon the most recent available "Net Patient Revenue to Charge Ratio" report, or such other measure as the department determines would most fairly reimburse hospitals for treatment.
g. Offset liability for the hospital debts against the New Jersey Gross Income Tax pursuant to N.J.S.54A:1-1 et seq., including an earned income tax credit provided as a refund pursuant to P.L.2000, c.80 (C.54A:4-6 et al.) [, or whenever any individual is eligible to receive an NJ SAVER rebate or a homestead rebate pursuant to P.L.1990, c.61 (C.54:4-8.57 et al.) or P.L.1999, c.63 (C.54:4-8.58a et al.), and if the rebate is not required to be paid over to the municipal tax collector under the provisions of section 8 of P.L.1990, c.61 (C.54:4-8.64), and including any other financial resource authorized as a source capable of offset for any reason by section 1 of P.L.1981, c.239 (C.54A:9-8.1 et seq.)].
h. Adjudicate the validity of all set-off challenges pursuant to N.J.A.C.18:35-10.1 et seq.
i. Make such decisions as to compromise and waiver of interest, penalties, post-judgment interest and write-off as it shall deem prudent.
j. Refer assigned debts under section 7 of this act to a collection agency in the event that offsetting is not practical or is not successful in fully resolving the debt.
k. Create standards for settlement of debts through the collection agency process.
l. Determine to cease accepting debt from a hospital until such time as the hospital can demonstrate to the satisfaction of the department that its accuracy has improved to acceptable levels where the department determines that data forwarded by a hospital to the department has an unacceptable level of inaccuracies regarding validity or quality of the debt forwarded to the department.
m. Contract with other State agencies for services, including administrative services necessary to carry out the duties of the department.
n. Fund the cost of its operations from the fund created by section 4 of this act.
o. Adopt rules and regulations pursuant to the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.) to effectuate the purposes of this act; except that, notwithstanding any provision of P.L.1968, c.410 to the contrary, the department may adopt, immediately upon filing with the Office of Administrative Law, such regulations as the department deems necessary to implement the provisions of this act, which shall be effective for a period not to exceed six months and may thereafter be amended, adopted or readopted by the department in accordance with the requirements of P.L.1968, c.410.
(cf: P.L.2010, c.87, s.7)
3. Section 7 of P.L.2003, c.112 (C.17B:30-47) is amended to read as follows:
7. a. The following procedures shall apply for those hospitals that wish to participate in the voluntary assignment program created by this act.
b. The hospital shall file with the department a notice signifying its intent to participate voluntarily and certifying the following:
(1) the hospital has determined that the patient is not eligible for charity care under the New Jersey Hospital Care Payment Assistance Program established by the Department of Health pursuant to section 10 of P.L.1992, c.160 (C.26:2H-18.60);
(2) the hospital has submitted a "clean claim" pursuant to P.L.1999, c.154 (C.17B:30-23 et al.) and P.L.1999, c.155 (C.17B:30-26 et seq.) to the patient, a responsible party, Medicaid, Medicare or a health plan, as applicable, within a reasonable time following the patient's discharge, or in the case of outpatient service, the date of service;
(3) the claims have been fully adjudicated by a health plan, Medicare or Medicaid, where applicable, and a debt remains outstanding;
(4) the hospital has not initiated collection procedures against the patient or responsible party while a claim was pending adjudication with Medicare or a health plan, for which a debt remains outstanding;
(5) the hospital has notified the patient of the hospital's intention, if the account is not paid in full, or alternatively through a payment plan with the hospital, to proceed with legal action, or to turn the bill over to the department for collection. c. Nothing herein shall be deemed to create any new right to collection of hospital debts by hospitals beyond existing law; nor shall it be deemed to preclude any existing right to collection.
d. The department may determine the content of the notice required by paragraph (5) of subsection b. of this section to the patient concerning the likelihood that the account will be turned over to the department for collection.
e. The minimum amount of an unpaid bill that may be assigned to the department by a hospital is $100, or such other minimum as the department shall determine by regulation.
f. Upon receipt of the voluntary assignment, the Department of the Treasury shall send, on behalf of the department, a notice to the person named as a debtor of the hospital, notifying the person as to receipt of the assignment by the department, providing the person with 30 days to challenge the validity of the debt, and providing notice that in the absence of such challenge, a Certificate of Debt will be filed with the Superior Court of New Jersey. The notice shall also include a statement on the department's intention to take action to set off the liability against any refund of taxes pursuant to the "New Jersey Gross Income Tax Act" including an earned income tax credit, [a NJ SAVER rebate or a homestead rebate,] or other such funds as may be authorized by law.
g. If the person named as a debtor responds within the 30-day period, the person shall be provided with an opportunity to present, either in writing or in person, evidence as to why the person does not believe he is responsible for the debt. The department shall provide written notice to both the person and the hospital as to its determination regarding the validity of the debt, including the imposition of collection fees and interest, if applicable.
h. If the person fails to respond within 30 days to the department, the department may utilize the provisions of the Set off of Individual Liability (SOIL) program established pursuant to P.L.1981, c.239 (C.54A:9-8.1 et seq.), to collect any surcharge levied under this section that is unpaid on or after the effective date of this act.
As additional remedies, the department may utilize the services of a collection agency to settle the debt and may also issue a certificate to the Clerk of the Superior Court stating that the person identified in the certificate is indebted under this law in such amount as shall be stated in the certificate. The certificate shall reference this act. Thereupon the clerk to whom such certificate shall have been issued shall immediately enter upon the record of docketed judgments: the name of the person as debtor; the State as creditor; the address of the person, if shown in the certificate; the amount of the debt so certified; a reference to this act under which the debt is assessed; and the date of making the entries. The docketing of the entries shall have the same force and effect as a civil judgment docketed in the Superior Court, and the department shall have all the remedies and may take all of the proceedings for the collection thereof which may be had or taken upon the recovery of a judgment in an action, but without prejudice to any right of appeal. Upon entry by the clerk of the certificate in the record of docketed judgments in accordance with this provision, interest in the amount specified by the court rules for post-judgment interest shall accrue from the date of the docketing of the certificate; however, payment of the interest may be waived by the department.
i. Any collection efforts undertaken pursuant to this act shall be undertaken in accordance with the "Health Insurance Portability and Accountability Act of 1996," Pub.L.104-191 and 45 C.F.R. 160.101 to 164.534, or any other similar law. The department and any other entity performing collection activities pursuant to this act is authorized to enter into any agreements required to comply with such laws, including, but not limited to, entering into agreements with the hospitals and collection agencies to provide for appropriate safeguarding of information.
(cf: P.L.2012, c.17, s.70)
4. Section 11 of P.L.1991, c.187 (C.26:2H-18.33) is amended to read as follows:
11. a. If, upon the discharge of a patient from the hospital, the patient's account has not been paid in full by the patient or responsible party or by health insurance, or it is unlikely that the patient's account will be paid in full by the patient or responsible party or by health insurance, as identified pursuant to paragraphs (2) and (3) of subsection c. of section 8 of P.L.1991, c.187 (C.26:2H-18.31), and the patient or responsible party is likely to have assets such as those identified pursuant to paragraph (4) of subsection c. of section 8 of P.L.1991, c.187 (C.26:2H-18.31), a hospital shall follow the collection procedure pursuant to this section unless the patient's aggregate outstanding balance is less than $250 or unless and until the cost of collecting the account exceeds the patient's outstanding balance.
b. The hospital shall commence the collection procedure within two weeks after a patient's discharge from the hospital or date of service at the hospital.
The collection procedure shall include:
(1) At least three billing statements, each sent at intervals of no longer than four weeks, shall be sent to the patient's or responsible party's mailing address.
At least two collection follow-up letters shall follow the three billing statements. The collection follow-up letters shall be sent to the patient's or responsible party's mailing address at an interval of no longer than three weeks. Each collection follow-up letter shall state the amount due and owing, the collection history on the account and the hospital's intention to proceed with legal action if the outstanding balance is not paid in full or, in the alternative, the patient or responsible party fails to enter into payment arrangements with the hospital. Each collection follow-up letter shall request a partial payment of the outstanding balance in the patient's account as the minimum amount due and shall offer to establish a payment schedule for the remainder of the outstanding balance in the patient's account based upon the patient's or responsible party's ability to pay. The letter shall clearly indicate the name of a person for the patient or responsible party to contact, and a telephone number for the patient or responsible party to call, in order to arrange such a payment schedule.
A hospital is not required to comply with the requirements of sending a third billing statement or two collection follow-up letters if mail has twice been returned to the hospital, and hospital personnel, despite reasonable efforts, are unable to determine a new mailing address for the patient or responsible party;
(2) At least three attempts to reach the patient or responsible party by telephone shall be made if hospital personnel have determined a residence or business telephone number for the patient or responsible party. If hospital personnel are not able to make telephone contact with the patient or responsible party after three attempts, the hospital shall send a collection telegram;
(3) Legal action to collect the amount due and owing on the patient's account shall be taken; and
(4) The hospital shall request the department, on behalf of the fund, to request the Department of the Treasury to apply or cause to be applied the income tax refund [or homestead rebate] due the patient or responsible party, or [both the income tax refund and homestead rebate, or so] as much of [either or both] the income tax refund as is necessary to recover the amount due and owing on the patient's account, pursuant to section 1 of P.L.1981, c.239 (C.54A:9-8.1), for which purpose the patient's outstanding balance shall be considered a debt to the fund and the fund shall be considered an agency of State government.
c. Unless the cost of completing the procedure, in part or in its entirety, exceeds the outstanding balance on a patient's account, a hospital shall complete the procedures in paragraphs (1) and (2) of subsection b. of this section before submitting appropriate documentation and requesting from the commissioner that the hospital be reimbursed on a delinquent account from the fund.
If any payment on a delinquent account is received as a result of compliance with the procedures in subsection b. of this section and the hospital has already received payment from the fund, the amount of money the hospital is entitled to receive from the fund shall be adjusted pursuant to procedures established by the commission.
d. This section shall not apply to a patient who: qualifies for charity care pursuant to rules and regulations adopted by the commissioner; is found to be indigent by a court of competent jurisdiction pursuant to the provisions of chapter 4 of Title 30 of the Revised Statutes; or qualifies for care under the federal Hill-Burton program pursuant to 42 U.S.C. s. 291 et seq.
e. The commissioner shall adopt rules and regulations to effectuate the purposes of this section and section 8 of P.L.1991, c.187 (C.26:2H-18.31); except that nothing in this section or section 8 of P.L.1991, c.187 (C.26:2H-18.31) shall be construed to prohibit the commissioner from adopting rules and regulations that are more stringent than the provisions of this section and section 8 of P.L.1991, c.187 (C.26:2H-18.31).
(cf: P.L.1992, c.160, s.27)
5. Section 14 of P.L.1991, c.187 (C.26:2H-18.36) is amended to read as follows:
14. The Department of the Treasury shall compile and submit to the Department of Health information about the income of persons whose income tax refund [or homestead rebate] was applied to recover the amount due and owing on a patient's account pursuant to paragraph (4) of subsection b. of section 10 of P.L.1989, c.1 (C.26:2H-18.13) or to paragraph (4) of subsection b. of section 11 of P.L.1991, c.187 (C.26:2H-18.33).
The information compiled by the department shall identify the number of persons whose annual income for 1990 is: below $10,000; between $10,000 and $20,000; between $20,001 and $40,000; between $40,001 and $60,000; between $60,001 and $80,000; and greater than $80,000.
(cf: P.L.1992, c.160, s.27)
6. Section 5 of P.L.2006, c.103 (C.37:1-32) is amended to read as follows:
5. The following list of legal benefits, protections and responsibilities of spouses shall apply in like manner to civil union couples, but shall not be construed to be an exclusive list of such benefits, protections and responsibilities:
a. laws relating to title, tenure, descent and distribution, intestate succession, survivorship, or other incidents of the acquisition, ownership or transfer, inter vivos or at death, of real or personal property, including but not limited to eligibility to hold real and personal property as tenants by the entirety;
b. causes of action related to or dependent upon spousal status, including an action for wrongful death, emotional distress, loss of consortium, or other torts or actions under contracts reciting, related to, or dependent upon spousal status;
c. probate law and procedure, including nonprobate transfer;
d. adoption law and procedures;
e. laws relating to insurance, health and pension benefits;
f. domestic violence protections pursuant to the "Prevention of Domestic Violence Act of 1991," P.L.1991, c.261 (C.2C:25-17 et al.) and domestic violence programs;
g. prohibitions against discrimination based upon marital status;
h. victim's compensation benefits, including but not limited to compensation to spouse, children and relatives of homicide victims;
i. workers' compensation benefits pursuant to chapter 15 of Title 34 of the Revised Statutes, including but not limited to survivors' benefits and payment of back wages;
j. laws relating to emergency and nonemergency medical care and treatment, hospital visitation and notification, and any rights guaranteed to a hospital patient pursuant to P.L.1989, c.170 (C.26:2H-12.7 et seq.) or a nursing home resident pursuant to P.L.1976, c.120 (C.30:13-1 et seq.);
k. advance directives for health care and designation as a health care representative pursuant to P.L.1991, c.201 (C.26:2H-53 et al.);
l. family leave benefits pursuant to P.L.1989, c.261 (C.34:11B-1 et seq.);
m. public assistance benefits under State law, including, but not limited to: Work First New Jersey benefits pursuant to P.L.1997, c.38 (C.44:10-55 et seq.); medical assistance pursuant to P.L.1968, c.413 (C.30:4D-1 et seq.); Supplemental Security Income pursuant to P.L.1973, c.256 (C.44:7-85 et seq.); pharmaceutical assistance pursuant to P.L.1975, c.194 (C.30:4D-20 et seq.) and P.L.2001, c.96 (C.30:4D-43 et seq.); hearing aid assistance pursuant to P.L.1987, c.298 (C.30:4D-36 et seq.); and utility benefits pursuant to P.L.1979, c.197 (C.48:2-29.15 et seq.) and P.L.1981, c.210 (C.48:2-29.30 et al.);
n. laws relating to taxes imposed by the State or a municipality including but not limited to [homestead rebate tax allowances,] tax deductions based on marital status or exemptions from realty transfer tax based on marital status;
o. laws relating to immunity from compelled testimony and the marital communication privilege;
p. the home ownership rights of a surviving spouse;
q. the right of a spouse to a surname change without petitioning the court;
r. laws relating to the making of, revoking and objecting to anatomical gifts pursuant to P.L.1969, c.161 (C.26:6-57 et seq.);
s. State pay for military service;
t. application for absentee ballots;
u. legal requirements for assignment of wages; and
v. laws related to tuition assistance for higher education for surviving spouses or children.
(cf: P.L.2006, c.103, s.5)
7. Section 3 of P.L.2021, c.371 (C.47:1B-3) is amended to read as follows:
3. a. The following exceptions shall apply to the requirement to redact, and the prohibition against the disclosure of, a home address pursuant to section 2 of P.L.2021, c.371 (C.47:1B-2) in accordance with section 2 of P.L.2015, c.226 (C.47:1-17), section 1 of P.L.1995, c.23 (C.47:1A-1.1), or section 6 of P.L.2001, c.404 (C.47:1A-5):
(1) Copies of voter registration files maintained in the Statewide voter registration system pursuant to section 2 of P.L.2005, c.145 (C.19:31-32) and maintained by the commissioner of registration in each county pursuant to R.S.19:31-3 shall be provided as redacted pursuant to section 2 of P.L.2021, c.371 (C.47:1B-2), except that copies of the files as unredacted pursuant thereto shall be provided to the following individuals, upon the individual's signing of an affidavit attesting to the individual's qualifying status pursuant hereto:
(a) the chairperson of the county or municipal committee of a political party, as appropriate under R.S.19:7-1, or a designee thereof, for distribution to any person authorized to serve as a challenger pursuant to R.S.19:7-1 or section 2 of P.L.2021, c.40 (C.19:15A-2), subject to the limitations in section 1 of P.L.1960, c.82 (C.19:7-6.1); and the unredacted copies may only be used for the purpose specified in R.S.19:7-5;
(b) a candidate, or a designee thereof, for distribution to a challenger appointed thereby pursuant to section 2 of P.L.2021, c.40 (C.19:15A-2) for the person's use in accordance with R.S.19:7-5;
(c) a candidate acting as a challenger pursuant to R.S.19:7-2 or the other person appointed thereunder, for use in accordance with R.S.19:7-5;
(d) any vendor, contractor, or organization carrying out a function of a county or of the State concerning the administration or conduct of elections; and
(e) upon order of a judge of the Superior Court after a finding that the unredacted copy is necessary to determine the merits of a petition filed in accordance with R.S.19:29-3, a person filing such petition or the respondent or both.
This paragraph shall apply to registry lists as described in section 2 of P.L.1947, c.347 (C.19:31-18.1).
(2) Other than as provided in subparagraphs (d) and (e) of paragraph (4) of this subsection, a document affecting the title to real property, as defined by N.J.S.46:26A-2, recorded and indexed by a county recording officer, or as otherwise held or maintained by the Division of Taxation, a county board of taxation, a county tax administrator, or a county or municipal tax assessor, that contains an address subject to redaction or nondisclosure consistent with this act, P.L.2021, c.371 (C.47:1B-1 et al.):
may instead or in addition include the redaction and nondisclosure of the names or other information of approved covered persons, as specified by the Director of the Division of Taxation, which redaction and nondisclosure may include masking of such names or other information, and
shall be provided as unredacted to the following persons when requested in such person's ordinary course of business:
(a) a title insurance company, a title insurance agent, or an approved attorney, as defined in section 1 of P.L.1975, c.106 (C.17:46B-1);
(b) a mortgage guarantee insurance company, as described in section 4 of P.L.1968, c.248 (C.17:46A-4);
(c) a mortgage loan originator, as defined in section 3 of P.L.2009, c.53 (C.17:11C-53);
(d) a registered title search business entity, as defined in section 4 of P.L.2021, c.371 (C.17:46B-1.1);
(e) a real estate broker, a real estate salesperson, a real estate broker-salesperson, a real estate salesperson licensed with a real estate referral company, or a real estate referral company, as such terms are defined in R.S.45:15-3; and
(f) an individual or business that has made or received an offer for the purchase of real estate and real property, or any portion thereof, to or from a covered person whose address is subject to redaction or nondisclosure pursuant to section 2 of P.L.2021, c.371 (C.47:1B-2).
This act shall not be construed to prohibit a county recording officer from returning a document as unredacted to any person who submitted the document for recordation.
(3) A home address as unredacted may be provided by a public agency to the majority representative of such agency's employees.
(4) The following shall not be subject to redaction or nondisclosure pursuant to section 2 of P.L.2021, c.371 (C.47:1B-2):
(a) records and documents, including Uniform Commercial Code filings and financing statements, maintained by the Division of Revenue and Enterprise Services in the Department of the Treasury;
(b) petitions naming candidates for office pursuant to R.S.19:13-1 and R.S.19:13-4;
(c) petitions signed in accordance with R.S.19:13-6;
(d) records evidencing any lien, judgement, or other encumbrance upon real or other property;
(e) assessment lists subject to inspection pursuant to R.S.54:4-38 when inspected in person;
(f) the index of all recorded documents maintained by a county recording officer as under N.J.S.46:26A-8 when inspected in person; and
(g) property that is presumed abandoned under the "Uniform Unclaimed Property Act," P.L.1989, c.58 (C.46:30B-1 et seq.).
(5) A public agency may share unredacted information with any vendor, contractor, or organization to carry out the purposes for which the public agency entered into an agreement with the vendor, contractor, or organization. The vendor, contractor, or organization shall not use such information in any manner other than as necessary to carry out the purposes of the agreement.
(6) For a record or other document containing a home address required to be redacted pursuant to section 2 of P.L.2021, c.371 (C.47:1B-2) that, because of the characteristics or properties of the record or document, is only available to be viewed in person, a custodian or other government official shall make every reasonable effort to hide such address when allowing an individual without authority to view such address as unredacted to view the record or document.
(7) [For the purposes of the calculation of property tax benefits and the administration of property tax credits for eligible claimants pursuant to the "Stay NJ Act," P.L.2021, c.75 (C.54:4-8.75a et al.), municipalities may share unredacted property tax information with the Director of the Division of Taxation in the Department of the Treasury, and the director may provide to municipalities unredacted amounts of property tax credits to be applied against property tax bills of eligible claimants.] (Deleted by amendment, P.L. , c. ) (pending before the Legislature as this bill)
b. Nothing in this act shall be construed to require redaction or nondisclosure of any information in any document, record, information, or database shared with or otherwise provided to any other government entity.
c. Information otherwise subject to redaction or nondisclosure pursuant to section 2 of P.L.2021, c.371 (C.47:1B-2) may be provided as unredacted upon order of a judge of the Superior Court or of any other court of competent jurisdiction.
d. This section shall not be construed to require a record to be made available that is not otherwise required to be made available under any other law or regulation.
e. The Director of the Division of Taxation may issue any guidance, guidelines, or rules and regulations necessary to effectuate the purposes of this section. The rules and regulations shall be effective immediately upon filing with the Office of Administrative Law for a period not to exceed 18 months, and shall, thereafter, be amended, adopted, or readopted in accordance with the provisions of the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.).
(cf: P.L.2024, c.88, s.20)
8. Section 1 of P.L.2015, c.167 (C.52:18-51) is amended to read as follows:
1. As used in P.L.2015, c.167 (C.52:18-51 et seq.):
"Economic development subsidy" means the provision of an amount of funds to a recipient business by or from a State public body with a value of greater than $25,000 for the purpose of stimulating economic development in New Jersey, including, but not limited to, any bond, grant, loan, loan guarantee, matching fund, tax credit, or other tax expenditure. "Economic development subsidy" shall not mean any contract under which a State public body purchases or otherwise procures goods, services, or construction on an unsubsidized basis, including any contract solely for the construction or renovation of a facility owned by a State public body.
"Recipient business" means any non-governmental person, association, for-profit or non-profit corporation, joint venture, limited liability company, partnership, sole proprietorship, or other form of business organization or entity either within or outside this State that receives an economic development subsidy. A "recipient business" shall not mean a public or private institution of higher education.
"State public body" means the State of New Jersey or any agency, authority, board, commission, or instrumentality of the State. "State public body" shall not mean a political subdivision of the State or an agency, authority, board, commission, or instrumentality of a political subdivision of the State.
"Tax expenditure" means the amount of foregone tax collections due to any abatement, reduction, exemption, credit, or transfer certificate against any State tax, including, but not limited to: taxes on raw materials, inventories, or other assets; taxes on gross receipts, income, or sales; and any use, excise, or utility tax. "Tax expenditure" shall not mean: any credit against any tax liability of an employee; any personal exemption, [homestead rebate,] credit, or deduction for the expenses of a household or individual; or other reduction of the tax liability of an individual or household.
(cf: P.L.2015, c.167, s.1)
9. Section 1 of P.L.2017, c.36 (C.52:27D-18.3) is amended to read as follows:
1. The Division of Local Government Services in the Department of Community Affairs shall post on its Internet web page a summary of property tax data, based on information provided by the Division of Taxation in the Department of the Treasury, for the current calendar year, and for each of the immediately preceding 10 calendar years. The division shall also post on its web page a summary of local government budget data for the current calendar year, and for each of the immediately preceding 10 calendar years, except that the first calendar year such data shall be published for is calendar year 2015.
The property tax data summary shall provide the public with information about the property tax levy for the previous year in each county, municipality, fire district, and school district in the State, and shall include such other statistical information as the division determines to be useful for the public's understanding of the individual components that make up each taxpayer's property tax bill.
In each year, the data shall include, but shall not be limited to, the amount of the average residential property tax bill, the number of residential taxpayers who received a homestead credit payment, and the amount of the average homestead credit payment for each municipality in the State. The property tax data summary shall also include information about the following property tax relief programs: [the "Homestead Property Tax Credit Act," sections 1 through 10 of P.L.1990, c.61 (C.54:4-8.57 through 54:4-8.66) and sections 3, 14 through 16, 18 and 19 of P.L.1999, c.63 (C.54:4-8.58a and C.54:4-8.66a through C.54:4-8.66e);] the "Property Tax Deduction Act," P.L.1996, c.60 (C.54A:3A-15 et seq.); the homestead property tax reimbursement program, P.L.1997, c.348 (C.54:4-8.67 et al.); the disabled veterans property tax exemption, P.L.1948, c.259 (C.54:4-3.30 et seq.); the veterans property tax deduction, P.L.1963, c.171 (C.54:4-8.10 et seq.); and the senior and disabled property tax deduction, P.L.1963, c.172 (C.54:4-8.40 et seq.).
The data shall also include, but shall not be limited to, the following information:
a. total net valuation taxable,
b. State equalization table average ratio,
c. net county taxes,
d. county library levy,
e. county health services levy,
f. county open space preservation levy,
g. total county levy,
h. school property tax levy,
i. school property tax levy for consolidated, joint, and regional school districts,
j. municipal levy required for debt service of Type I school districts,
k. total school levy,
l. municipal purposes property tax levy,
m. municipal open space preservation levy,
n. municipal library levy,
o. total municipal levy,
p. the total levy used to determine the tax rate for each county, municipality, fire district, and school district; and
q. the equalized and non-equalized tax rates for each local unit.
(cf: P.L.2017, c.36, s.1)
10. Section 3 of P.L.2007, c.200 (C.52:39-3) is amended to read as follows:
3. For the purposes of this act:
"Corporate parent" means either: a person, association, corporation, joint venture, partnership, or other business entity, that owns or controls 50% or more of a recipient corporation; or the recipient corporation itself, if no other person, association, corporation, joint venture, partnership, or other entity, owns or controls 50% or more of the recipient corporation.
"Date of development subsidy" means the initial date that a granting body provides the monetary value of a development subsidy to a recipient corporation provided, however, that if the development subsidy is for the installation of new equipment, the date shall be the date the recipient corporation puts the equipment into service and provided, further, that if the development subsidy is for improvements to property, the date shall be the date the improvements are finished or the date the recipient corporation occupies the property, whichever is earlier.
"Development subsidy" means the authorizing of the provision or providing to a recipient corporation of an amount of funds by or from a public body with a value of not less than $25,000 for the purpose of stimulating economic development in New Jersey, including, but not limited to, any bond, grant, loan, loan guarantee, matching fund or any tax expenditure. "Development subsidy" does not refer to any contract under which a public body purchases or otherwise procures goods, services or construction on an unsubsidized basis, including any contract solely for the construction or renovation of a facility owned by a public body. "Development subsidy" does not mean any authorizing or providing of funds by or from a public body to a recipient corporation, including by means of a tax expenditure, for the exclusive purpose of the development or production of affordable housing, for the exclusive purpose of subsidizing site remediation, recycling, commuter transportation assistance, pollution reduction, energy conservation or other programs to improve the environment, or for the exclusive purpose of providing benefits to employees of the recipient corporation. "Development subsidy" does not mean any authorizing or providing of funds by or from a public body to a non-profit organization, including by means of a tax expenditure, for the exclusive purpose of subsidizing the development of facilities used to provide recreational, educational, arts or cultural programs or childcare or healthcare services.
"Employee benefits" means the average rate of benefit costs paid by a recipient corporation to or for its employees, including, but not limited to, the cost to the recipient corporation of health care benefits, pension benefits and apprenticeship or other training and education benefits, but excluding any costs to the recipient corporation of unemployment compensation, workers' compensation or temporary disability benefits, Social Security benefits, or any other employee benefits which the recipient corporation is required by State or federal law to pay. "Employee benefits" do not include any payroll deductions or other costs paid by employees for the benefits.
"Full-time job" means a job in which an individual is employed by a recipient corporation for at least 35 hours per week.
"Granting body" means a public body that provides or authorizes a development subsidy and, in the case of a tax expenditure related to any tax paid to the State, means the State Treasurer.
"Health benefits" means health benefits provided under a group health plan as defined in section 14 of P.L.1997, c.146 (C.17B:27-54), a health benefits plan as defined in section 1 of P.L.1992, c.162 (C.17B:27A-17), or a policy or contract of health insurance covering more than one person issued pursuant to Title 17B of the New Jersey Statutes.
"Part-time job" means a job in which an individual is employed by a recipient corporation for less than 35 hours per week.
"Project site" means the site of a project inside New Jersey for which any development subsidy is provided.
"Public body" or "State" means the State of New Jersey or any agency, instrumentality or authority of the State, but not a political subdivision of the State.
"Recipient corporation" means any non-governmental person, association, corporation, joint venture, partnership or other entity that receives a development subsidy.
"Tax expenditure" means the amount of foregone tax collections due to any abatement, reduction, exemption or credit against any State tax, including, but not limited to, taxes on raw materials, inventories or other assets, taxes on gross receipts, income or sales, and any use, excise or utility tax. "Tax expenditure" does not refer to any credit against any tax liability of an employee or any personal exemption, [homestead rebate,] credit or deduction for the expenses of a household or individual, or other reduction of the tax liability of an individual or household.
"Temporary job" means a job for which an individual is hired for a limited period of time, which shall include all jobs for construction at the project site.
"Value of a development subsidy" means the dollar value of the development subsidy provided to the recipient corporation. In the case of a loan or loan guarantee provided by a public body to a recipient corporation or tax-exempt financing authorized by a public body, the "value of a development subsidy" means the amount loaned.
(cf: P.L.2007, c.200, s.3)
11. Section 8 of P.L.1963, c.171 (C.54:4-8.17) is amended to read as follows:
8. No person shall be allowed a veteran's deduction from the tax assessed against real and personal property of more than $100 in the aggregate in tax year 2000, $150 in the aggregate in tax year 2001, $200 in the aggregate in tax year 2002 and $250 in the aggregate in any subsequent tax year, but a veteran's deduction may be claimed in any taxing district in which the claimant has taxable property and may be apportioned, at the claimant's option, between two or more taxing districts; provided such claims shall not exceed $100 in the aggregate in tax year 2000, $150 in the aggregate in tax year 2001, $200 in the aggregate in tax year 2002 and $250 in the aggregate in any subsequent tax year. If a surviving spouse, as herein defined, shall have been honorably discharged or released under honorable circumstances from active service in any branch of the Armed Forces of the United States, the surviving spouse shall be entitled to a veteran's deduction for each status. The veteran's deductions herein provided shall be in addition to any exemptions now or hereafter provided by any other statute for disabled veterans or surviving spouses, as herein defined, and in addition to any deductions provided under P.L.1963, c.172 (C.54:4-8.40 et seq.) for senior citizens and the permanently and totally disabled, and certain surviving spouses thereof, to which the claimant is entitled. [In addition, a claimant may receive any homestead rebate or credit provided by law.]
(cf: P.L.2019, c.413, s.6)
12. Section 2 of P.L.1963, c.172 (C.54:4-8.41) is amended to read as follows:
2. Every person, a citizen and resident of this State of the age of 65 or more years, or less than 65 years of age who is permanently and totally disabled, having an annual income not in excess of the limitations provided in this section and residing in a dwelling house owned by him which is a constituent part of his real property or residing in a dwelling house owned by him which is assessed as real property but which is situated on land owned by another or others, or residing as a tenant shareholder in a cooperative or mutual housing corporation, shall be entitled, annually, on proper claim being made therefor, to a deduction against the tax or taxes assessed against such real property, to an amount not exceeding the amount of said tax, the proportionate share of said tax attributable to his unit, or the sum provided in this section, whichever is the lesser, but no such deduction from taxes shall be in addition to any other deduction or exemption from taxes to which said person may be entitled, except a veteran's deduction provided under P.L.1963, c.171 (C.54:4-8.10 et seq.). [A citizen and resident granted a deduction pursuant to this section may receive in addition any homestead rebate or credit provided by law.]
For the purposes of this section, the annual income limitation shall be: $5,000.00 for any year prior to 1981; $8,000.00 for the year 1981; $9,000.00 for the year 1982; and $10,000.00 for year 1983 and each year thereafter.
The sum deducted pursuant to this section shall not exceed: in any year prior to 1981, $160.00; in the year 1981, $200.00; in the year 1982, $225.00; and in the year 1983 and in each year thereafter, $250.00.
For the purposes of this act:
a. The income of a married person shall be deemed to include an amount equal to the income of the spouse during the applicable income year, except for such portion of that year as the two were living apart in a state of separation, whether under judicial decree or otherwise.
b. The requirement of ownership shall be satisfied by the holding of a beneficial interest in the dwelling house where legal title thereto is held by another who retains a security interest in the dwelling house.
(cf: P.L.1989, c.252, s.2)
13. Section 1 of P.L.1997, c.348 (C.54:4-8.67) is amended to read as follows:
1. As used in P.L.1997, c.348 (C.54:4-8.67 et seq.):
"Base year" means, in the case of a person who is an eligible claimant on or before December 31, 1997, the tax year 1997; and in the case of a person who first becomes an eligible claimant after December 31, 1997, the tax year in which the person first becomes an eligible claimant. In the case of an eligible claimant who subsequently moves from the homestead for which the initial eligibility was established, the base year shall be the first full tax year during which the person resides in the new homestead. Provided however, a base year for an eligible claimant after such a move shall not apply to tax years commencing prior to January 1, 2009. [In the case of an eligible claimant who receives a Stay NJ property tax credit in lieu of a homestead property tax reimbursement pursuant to section 4 of P.L.2023, c.75 (C.54:4-8.75d), the base year of that eligible claimant shall remain unchanged.]
"Commissioner" means the Commissioner of Community Affairs.
"Director" means the Director of the Division of Taxation.
"Condominium" means the form of real property ownership provided for under the "Condominium Act," P.L.1969, c.257 (C.46:8B-1 et seq.).
"Cooperative" means a housing corporation or association which entitles the holder of a share or membership interest thereof to possess and occupy for dwelling purposes a house, apartment or other unit of housing owned or leased by the corporation or association, or to lease or purchase a unit of housing constructed or to be constructed by the corporation or association.
"Disabled person" means an individual receiving monetary payments pursuant to Title II of the federal Social Security Act (42 U.S.C. s.401 et seq.), or receiving disability payments pursuant to the federal Railroad Retirement Act, 45 U.S.C. s.231 et seq., on December 31, 1998 or on December 31 in all or any part of the year for which a homestead property tax reimbursement under this act is claimed.
"Dwelling house" means any residential property assessed as real property which consists of not more than four units, of which not more than one may be used for commercial purposes, but shall not include a unit in a condominium, cooperative, horizontal property regime, or mutual housing corporation.
"Eligible claimant" means a person who:
is 65 or more years of age on or before December 31 of any tax year for which a homestead property tax reimbursement is sought, or who is a disabled person;
is an owner of a homestead or the lessee of a site in a mobile home park on which site the applicant owns a manufactured or mobile home for the entire tax year for which a homestead property tax reimbursement is sought;
has an annual income of less than $17,918 in tax year 1998, less than $18,151 in tax year 1999, or less than $37,174 in tax year 2000 if single or, if married, whose annual income combined with that of the spouse is less than $21,970 in tax year 1998, less than $22,256 in tax year 1999, or less than $45,582 in tax year 2000, which income eligibility limits for single and married persons shall be subject to adjustments in tax years 2001 through 2006 pursuant to section 9 of P.L.1997, c.348 (C.54:4-8.68);
has an annual income of $60,000 or less in tax year 2007, $70,000 or less in tax year 2008, or $80,000 or less in tax year 2009, if single or married, which income eligibility limits shall be subject to adjustments in tax years 2010 through 2021 pursuant to section 9 of P.L.1997, c.348 (C.54:4-8.68);
has an annual income of $150,000 or less in tax year 2022, if single or married, which income eligibility limits shall be subject to adjustments in subsequent tax years pursuant to section 9 of P.L.1997, c.348 (C.54:4-8.68);
has, for at least three calendar years, including the entire tax year for which a homestead property tax reimbursement is sought, owned and resided in the homestead for which a homestead property tax reimbursement is sought prior to the date that an initial application for a homestead property tax reimbursement is filed. A person who has been an eligible claimant for a previous tax year shall qualify as an eligible claimant beginning the second full tax year following a move to another homestead in New Jersey, despite not meeting the three-year minimum residency and ownership requirement required for initial claimants under this paragraph, provided that the person satisfies the income eligibility limits for the tax year. Provided, however, eligibility beginning in a second full tax year after such a move shall not apply to tax years commencing prior to January 1, 2010.
"Homestead" means:
a dwelling house and the land on which that dwelling house is located which constitutes the place of the eligible claimant's domicile and is owned and used by the eligible claimant as the eligible claimant's principal residence;
a site in a mobile home park equipped for the installation of manufactured or mobile homes, where these sites are under common ownership and control for the purpose of leasing each site to the owner of a manufactured or mobile home for the installation thereof and such site is used by the eligible claimant as the eligible claimant's principal residence;
a dwelling house situated on land owned by a person other than the eligible claimant which constitutes the place of the eligible claimant's domicile and is owned and used by the eligible claimant as the eligible claimant's principal residence;
a condominium unit or a unit in a horizontal property regime or a continuing care retirement community which constitutes the place of the eligible claimant's domicile and is owned and used by the eligible claimant as the eligible claimant's principal residence.
In addition to the generally accepted meaning of "owned" or "ownership," a homestead shall be deemed to be owned by a person if that person is a tenant for life or a tenant under a lease for 99 years or more, is entitled to and actually takes possession of the homestead under an executory contract for the sale thereof or under an agreement with a lending institution which holds title as security for a loan, or is a resident of a continuing care retirement community pursuant to a contract for continuing care for the life of that person which requires the resident to bear, separately from any other charges, the proportionate share of property taxes attributable to the unit that the resident occupies;
a unit in a cooperative or mutual housing corporation which constitutes the place of domicile of a residential shareholder or lessee therein or of a lessee or shareholder who is not a residential shareholder therein, which is used by the eligible claimant as the eligible claimant's principal residence.
"Homestead property tax reimbursement" means payment of the difference between the amount of property tax or site fee constituting property tax due and paid in any year on any homestead, exclusive of improvements not included in the assessment on the real property for the base year, and the amount of property tax or site fee constituting property tax due and paid in the base year, when the amount paid in the base year is the lower amount, but such calculations shall be reduced by any current year property tax reductions or reductions in site fees constituting property taxes resulting from judgments entered by county boards of taxation or the State Tax Court.
"Horizontal property regime" means the form of real property ownership provided for under the "Horizontal Property Act," P.L.1963, c.168 (C.46:8A-1 et seq.).
"Income" means all New Jersey gross income required to be reported pursuant to the "New Jersey Gross Income Tax Act," N.J.S.54A:1-1 et seq., before the application of any authorized exclusion or deduction, except also including: interest income excluded from taxation pursuant to N.J.S.54A:6-14; pension and annuity income excluded from taxation pursuant to N.J.S.54A:6-10 ; income derived from distributions from, or roll over to, a Roth IRA excluded from taxation pursuant to N.J.S.54A:6-28; other retirement income excluded from taxation pursuant to [N.J.S.54A:6-15] section 3 of P.L.1977, c.273 (C.54A:6-15); and Social Security income excluded from taxation pursuant to N.J.S.54A:6-2, as self-reported by the homeowner.
"Manufactured home" or "mobile home" means a unit of housing which:
Consists of one or more transportable sections which are substantially constructed off site and, if more than one section, are joined together on site;
Is built on a permanent chassis;
Is designed to be used, when connected to utilities, as a dwelling on a permanent or nonpermanent foundation; and
Is manufactured in accordance with the standards promulgated for a manufactured home by the Secretary of the United States Department of Housing and Urban Development pursuant to the "National Manufactured Housing Construction and Safety Standards Act of 1974," Pub.L.93-383 (42 U.S.C. s.5401 et seq.) and the standards promulgated for a manufactured or mobile home by the commissioner pursuant to the "State Uniform Construction Code Act," P.L.1975, c.217 (C.52:27D-119 et seq.).
"Mobile home park" means a parcel of land, or two or more parcels of land, containing no fewer than 10 sites equipped for the installation of manufactured or mobile homes, where these sites are under common ownership and control for the purpose of leasing each site to the owner of a manufactured or mobile home for the installation thereof and where the owner or owners provide services, which are provided by the municipality in which the park is located for property owners outside the park, which services may include but shall not be limited to:
The construction and maintenance of streets;
Lighting of streets and other common areas;
Garbage removal;
Snow removal; and
Provisions for the drainage of surface water from home sites and common areas.
"Mutual housing corporation" means a corporation not-for-profit, incorporated under the laws of this State on a mutual or cooperative basis within the scope of section 607 of the Lanham Act (National Defense Housing), Pub.L.849, (42 U.S.C. s.1521 et seq.), as amended, which acquired a National Defense Housing Project pursuant to that act.
"Principal residence" means a homestead actually and continually occupied by an eligible claimant as his or her permanent residence, as distinguished from a vacation home, property owned and rented or offered for rent by the claimant, and other secondary real property holdings.
"Property tax" means the general property tax due and paid as set forth in this section, and shall include the amount of property tax credit as defined in section 1 of P.L.2018, c.11 (C.54:4-66.6), on a homestead, but does not include special assessments and interest and penalties for delinquent taxes. For the sole purpose of qualifying for a benefit under P.L.1997, c.348 (C.54:4-8.67 et seq.), property taxes paid by June 1 of the year following the year for which the benefit is claimed will be deemed to be timely paid.
"Site fee constituting property tax" means 18 percent of the annual site fee paid or payable to the owner of a mobile home park.
"Tax year" means the calendar year in which a homestead is assessed and the property tax is levied thereon and it means the calendar year in which income is received or accrued.
(cf: P.L.2025, c.24, s.1).
14. Section 3 of P.L.1997, c.348 (C.54:4-8.70) is amended to read as follows:
3. a. [For tax years before the implementation of the single combined application required pursuant to section 6 of P.L.2023, c.75 (C.54:4-8.75f), an] An application for a homestead property tax reimbursement hereunder shall be filed with the director annually beginning April 1 and ending October 31 of the year following the year for which the claim is being made and shall reflect the prerequisites for a homestead property tax reimbursement on December 31 of the tax year for which the claim is being made; provided, however, that the director may, by rule, designate a later date as the date by which the application shall be filed or waive the requirement for filing an annual application for any year or years subject to any limitations and conditions the director may deem appropriate. The application shall be on a form prescribed by the director and provided for the use of applicants hereunder. Each applicant making a claim for a homestead property tax reimbursement under this act shall provide, if required by the director, to the director a copy of his or her current year property tax bill or current year site fee bill on the homestead constituting that person's principal residence and a copy of his or her property tax bill for the base year or site fee bill for the base year on the same homestead, or other equivalent proof as permitted by the director.
It shall be the duty of every eligible claimant to inform the director of any change in his or her status or homestead which may affect his or her right to continuance of the homestead property tax reimbursement.
If an eligible claimant receives an additional homestead property tax reimbursement to which the claimant was not entitled or greater than the reimbursement to which the claimant was entitled, the director shall permit the claimant to enter into an installment payment agreement for a reasonable period of time that will enable the claimant to completely satisfy the amount of the reimbursement paid to which the claimant was not entitled. If the claimant does not enter into an installment payment agreement, the director may, in addition to all other available legal remedies, offset such amount against a gross income tax refund or amount due pursuant to P.L.1990, c.61.
b. [For tax years on and after the implementation of the single combined application required pursuant to section 6 of P.L.2023, c.75 (C.54:4-8.75f), an application for a homestead property tax reimbursement hereunder shall be filed with the director annually, beginning February 1 and ending October 31of the year following the year for which the claim is being made, using the single combined application and in accordance with the requirements of section 6 of P.L.2023, c.75 (C.54:4-8.75f).] (Deleted by amendment, P.L. , c. ) (pending before the Legislature as this bill)
(cf: P.L.2024, c.88, s.17)
15. Section 7 of P.L.1997, c.348 (C.54:4-8.74) is amended to read as follows:
7. a. Except as provided in subsection b. of this section, in the event that a previously eligible claimant ceases to be an eligible claimant for any tax year, the base year for that claimant shall be the year prior to which the claimant again becomes an eligible claimant.
[In the case of an eligible claimant who receives a Stay NJ property tax credit in lieu of a homestead property tax reimbursement pursuant to section 4 of P.L.2023, c.75 (C.54:4-8.75d), the eligible claimant shall remain an eligible claimant for the purposes of P.L.1997, c.348 (C.54:4-8.67 et seq.), and the base year of that eligible claimant shall remain unchanged as long as the eligible claimant meets all of the other eligibility requirements of P.L.1997, c.348 (C.54:4-8.67 et seq.).]
b. If, for any tax year, a person, who was in the prior tax year an eligible claimant, shall have income that exceeds the income limit for that tax year, that person shall not receive a homestead property tax reimbursement for that tax year but shall maintain their base year without change, as long as the person shall have income in the next immediately succeeding tax year that does not exceed the income limit for that tax year. If that person's income for any succeeding tax year exceeds the income limit for that tax year as well, the base year for that claimant shall be changed to be the year prior to which the claimant again becomes an eligible claimant.
(cf: P.L.2023, c.84, s.1)
16. Section 2 of P.L.2008, c.119 (C.54:4-8.82) is amended to read as follows:
2. Notwithstanding any other provision of law to the contrary, for tax year 2008 and all subsequent tax years, the total amount of rebates, credits, deductions, or exemptions received by a taxpayer, or on behalf of the taxpayer, for a tax year pursuant to: [the "Homestead Property Tax Credit Act," sections 1 through 10 of P.L.1990, c.61 (C.54:4-8.57 through 54:4-8.66) and sections 3, 14 through 16, 18 and 19 of P.L.1999, c.63 (C.54:4-8.58a and C.54:4-8.66a through C.54:4-8.66e);] the homestead property tax reimbursement program, P.L.1997, c.348 (C.54:4-8.67 et al.); the annual veterans deduction, P.L.1963, c.171 (C.54:4-8.10 et seq.); or the property tax deduction for senior citizens and disabled persons, P.L.1963, c.172 (C.54:4-8.40 et seq.) may not exceed the total amount of property taxes or rent constituting property taxes and site fee constituting property tax paid by the taxpayer for the taxpayer's residence for the same tax year.
(cf: P.L.2008, c.119, s.2)
17. R.S.54:4-65 is amended to read as follows:
54:4-65. a. The Director of the Division of Local Government Services in the Department of Community Affairs shall approve the form and content of property tax bills.
b. (1) Each tax bill shall have printed thereon a brief tabulation showing the distribution of the amount raised by taxation in the taxing district, in such form as to disclose the rate per $100.00 of assessed valuation or the number of cents in each dollar paid by the taxpayer which is to be used for the payment of State school taxes, other State taxes, county taxes, local school expenditures, free public library taxes, and other local expenditures. The last named item may be further subdivided so as to show the amount for each of the several departments of the municipal government. In lieu of printing such information on the tax bill, any municipality may furnish the tabulation required hereunder and any other pertinent information in a statement accompanying the mailing or delivery of the tax bill.
(2) [When a parcel receives a homestead property tax credit pursuant to the provisions of P.L.2007, c.62 (C.18A:7F-37 et al.), the amount of the credit shall be included with the tax calculation as a reduction in the total tax calculation for the year. One-half of the amount of the credit shall be deducted from taxes otherwise due for the third installment and the remaining one-half shall be deducted from taxes otherwise due for the fourth installment.] (Deleted by amendment, P.L. , c. ) (pending before the Legislature as this bill)
(3) There shall be included on or with the tax bill the delinquent interest rate or rates to be charged and any end of year penalty that is authorized and any other such information that the director may require from time to time.
(4) In municipalities wherein a property tax reward program is operational, there shall be included on or with the tax bill the amount of the property tax reward as a credit against property taxes due and payable by a property owner who participates in the program. The property tax reward program shall be identified on the tax bill as the source of the property tax credit.
c. The tax bill shall also include a statement about the availability, on the Internet website of the Department of Community Affairs, of the amounts of State aid and assistance received by the municipality, school districts, special districts, free public libraries, county governments that offset property taxes that are otherwise due on each parcel, along with a statement about the availability, on the Internet website of the Division of Taxation in the Department of the Treasury, of a listing of, and eligibility requirements for, the various State property tax relief programs. The tax bill shall also include the links to the Internet websites of the Department of Community Affairs and the Division of Taxation containing this information. The director shall cause the amounts of said State aid and assistance that shall serve as the basis for the calculation for each parcel to be displayed on the Internet website of the Department of Community Affairs. The director shall set standards for the display of the statement on the tax bill.
d. The tax bill or form mailed with the tax bill shall include thereon the date upon which each installment is due.
e. [If a property tax bill includes in its calculation a homestead property tax credit, the bill shall, in addition to the calculation showing taxes due, either display a notice concerning the credit on the face of the property tax bill or with a separate notice, with the content and wording as the director provides.] (Deleted by amendment, P.L. , c. ) (pending before the Legislature as this bill)
f. (1) At the sole discretion of the municipality, the tax bill may also include a statement listing the number and type of shared services entered into by the municipality, the dollar value of the savings to the municipality from each of those shared services, and a total amount of municipal savings resulting from those shared services. The statement shall be in a format promulgated by the Director of the Division of Local Government Services in the Department of Community Affairs pursuant to paragraph (2) of this subsection.
(2) On or before the first day of the third month next following the enactment of P.L.2019, c.393, the Director of the Division of Local Government Services in the Department of Community Affairs shall promulgate the format for the shared services statement permitted to be placed on the tax bill by a municipality pursuant to paragraph (1) of this subsection.
(cf: P.L.2021, c.99, s.3)
18. Section 3 of P.L.1994, c.72 (C.54:4-66.2) is amended to read as follows:
3. a. Notwithstanding any provision of law, rule or regulation to the contrary, whenever a municipal governing body determines that the municipal tax collector will be unable to complete the mailing or delivery of tax bills in a municipality operating under a calendar fiscal year by June 14 or in a municipality operating under the State fiscal year by June 14 or December 1, as appropriate, because the county board of taxation has not certified a tax levy, or for any other reason, subject to regulations promulgated by the Local Finance Board, the governing body may direct, by resolution, the collector to prepare, complete, mail or otherwise deliver as soon as practicable to each individual assessed, or as provided in R.S.54:4-64 to the individual's mortgagee or servicing organization, estimated and reconciled tax bills in accordance with the procedures set forth in section 4 or 5, as appropriate, of P.L.1994, c.72 (C.54:4-66.3 or C.54:4-66.4).
b. Except as otherwise provided for by this section, an estimated tax bill and a reconciled tax bill issued pursuant to subsection a. of this section shall be considered the same as a regular tax bill with regard to other laws governing tax bills.
c. An estimated tax bill issued pursuant to this section may be used by a mortgagee or servicing organization in calculating the anticipated disbursements from mortgage escrow accounts as provided in section 6 of P.L.1990, c.69 (C.17:16F-20).
d. Notwithstanding anything in Title 54 of the Revised Statutes to the contrary, a municipality shall not issue more than four quarterly installment tax bills, whether estimated or final, during any calendar year. This subsection shall not apply to bills for added or omitted assessments.
e. [The provisions of this section and sections 4 and 5 of P.L.1994, c.72 (C.54:4-66.3 and C.54:4-66.4) related to third installment tax bills shall not be operative in years when homestead property tax credits are provided through the property tax billing process. In such years, the director shall notify municipal officials of the suspension of this provision and that no estimated tax bills shall be printed or otherwise issued.] (Deleted by amendment P.L. , c. ) (pending before the Legislature as this bill)
(cf: P.L.2007, c.62, s.35)
19. Section 7 of P.L.2018, c.11 (C.54:4-66.12) is amended to read as follows:
7. Notwithstanding the provisions of the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), to the contrary, the State Treasurer, the Director of the Division of Taxation, Commissioner of the Department of Banking and Insurance, Commissioner of Education, and the Director of the Division of Local Government Services in the Department of Community Affairs may adopt immediately upon filing with the Office of Administrative Law such rules and regulations as that official determines to be necessary to effectuate the purposes of this act. Any rules and regulations so filed shall be effective for a period not exceeding 360 days following the effective date of this act and may thereafter be amended, adopted, or readopted by such official in accordance with the requirements of P.L.1968, c.410 (C.52:14B-1 et seq.).
a. The rules and regulations adopted by the Director of the Division of Local Government Services in the Department of Community Affairs may include, without limitation, provisions to: (1) protect local units against the loss of property tax revenues that may apply to a local unit due to operation of the property tax levy cap attributable to receipt of charitable donations; (2) establish procedures for management of the charitable funds, and the establishment of appropriate timelines to coordinate the various responsibilities of fund administrators and tax collectors established under P.L.2018, c.11 (C.54:4-66.6 et al.); (3) provide guidance to tax collectors as to when a tax bill is deemed assessed for the purposes of subsection c. of section 4 of P.L.2018, c.11 (C.54:4-66.9); (4) provide guidance as to how servicing organizations shall implement the election of a local property owner to meet his or her obligation to a local unit and obtain resulting local property tax credits in accordance with P.L.1990, c.69 (C.17:16F-15 et seq.), including, but not limited to, provisions for notice to the servicing organization of credits awarded under P.L.2018, c.11 (C.54:4-66.6 et al.); (5) adjust the percentage of the annual credit-eligible donation cap that may be credited against property tax payments pursuant to paragraph (1) of subsection d. of section 2 of P.L.2018, c.11 (C.54:4-66.7), if deemed appropriate; (6) establish standards for implementing local property tax credits for qualified charitable contributions toward a school district-established charitable fund where the municipality defers a portion of the school tax levy; and (7) harmonize to the extent necessary the provisions of P.L.2018, c.11 (C.54:4-66.6 et al.) with the provisions of the "Local Budget Law," N.J.S.40A:4-1 et seq., and the "Local Fiscal Affairs Law," N.J.S.40A:5-1 et seq.
b. The rules and regulations adopted by the State Treasurer may include, without limitation, guidance as to how qualified donations made pursuant to P.L.2018, c.11 (C.54:4-66.6 et al.) shall impact payments allocated pursuant to [the "Homestead Property Tax Credit Act," P.L.1990, c.61 (C.54:4-8.57 et seq.),] the "Property Tax Deduction Act," P.L.1996, c.60 (C.54A:3A-15 et seq.) [,] and the homestead property tax reimbursement program, P.L.1997, c.348 (C.54:4-8.67 et al.).
(cf: P.L.2018, c.11, s.7)
20. R.S.54:50-8 is amended to read as follows:
54:50-8. a. The records and files of the director respecting the administration of the State Uniform Tax Procedure Law or of any State tax law, or respecting the administration of [the Stay NJ property tax credit, the ANCHOR Property Tax Relief Program, and] the homestead property tax reimbursement program, shall be considered confidential and privileged and neither the director nor any employee engaged in the administration thereof or charged with the custody of any such records or files, nor any former officer or employee, nor any person who may have secured information therefrom under subsection d., e., f., g., p., q., r., or s. of R.S.54:50-9 or any other provision of State law, shall divulge, disclose, use for their own personal advantage, or examine for any reason other than a reason necessitated by the performance of official duties any information obtained from the said records or files or from any examination or inspection of the premises or property of any person. Neither the director nor any employee engaged in such administration or charged with the custody of any such records or files shall be required to produce any of them for the inspection of any person or for use in any action or proceeding except when the records or files or the facts shown thereby are directly involved in an action or proceeding under the provisions of the State Uniform Tax Procedure Law or of the State tax law affected, or where the determination of the action or proceeding will affect the validity or amount of the claim of the State under some State tax law, or in any lawful proceeding for the investigation and prosecution of any violation of the criminal provisions of the State Uniform Tax Procedure Law or of any State tax law.
b. The prohibitions of this section, against unauthorized disclosure, use or examination by any present or former officer or employee of this State or any other individual having custody of such information obtained pursuant to the explicit authority of State law, shall specifically include, without limitation, violations involving the divulgence or examination of any information from or any copy of a federal return or federal return information required by New Jersey law to be attached to or included in any New Jersey return. Any person violating this section by divulging, disclosing or using information shall be guilty of a crime of the fourth degree. Any person violating this section by examining records or files for any reason other than a reason necessitated by the performance of official duties shall be guilty of a disorderly persons offense.
c. Whenever records and files are used in connection with the prosecution of any person for violating the provisions of this section by divulging, disclosing or using records or files or examining records and files for any reason other than a reason necessitated by the performance of official duties, the defendant shall be given access to those records and files. The court shall review such records and files in camera, and that portion of the court record containing the records and files shall be sealed by the court.
(cf: P.L.2024, c.88, s.21)
21. Section 1 of P.L.1981, c.239 (C.54A:9-8.1) is amended to read as follows:
1. a. Whenever any taxpayer or resident shall be entitled to any refund of taxes pursuant to the "New Jersey Gross Income Tax Act" (N.J.S.54A:1-1 et seq.), including an earned income tax credit provided as a refund pursuant to P.L.2000, c.80 (C.54A:4-6 et al.), or whenever any individual is eligible to receive a rebate pursuant to section 3 of P.L.2020, c.94 (C.54A:9-30), [or a homestead rebate or credit pursuant to P.L.1990, c.61 (C.54:4-8.57 et al.), P.L.1999, c.63 (C.54:4-8.58a et al.), P.L.2004, c.40 or P.L.2007, c.62 (C.18A:7F-37 et al.), and if the rebate or credit is not required to be paid over to the municipal tax collector under the provisions of section 8 of P.L.1990, c.61 (C.54:4-8.64),] and at the same time the taxpayer or resident shall be indebted to any agency or institution of State Government, to the Victims of Crime Compensation Board for the portion of an assessment ordered pursuant to section 2 of P.L.1979, c.396 (C.2C:43-3.1) for deposit in the Victims of Crime Compensation Board Account or restitution ordered to be paid to the board pursuant to N.J.S.2C:44-2 for deposit in the Victims of Crime Compensation Board Account, or for child support under Title IV-A, Title IV-D, or Title IV-E of the federal Social Security Act (42 U.S.C. s.601 et seq.), or other indebtedness in accordance with section 1 of P.L.1995, c.290 (C.2A:17-56.11b) the Department of the Treasury shall apply or cause to be applied the refund, homestead rebate or credit, or all, or so much of any or all as shall be necessary, to satisfy the indebtedness. Child support indebtedness shall take precedence over all other indebtedness. The Department of the Treasury shall retain a percentage of the proceeds of any collection setoff as shall be necessary to provide for any expenses of the collection effort.
b. A State department or agency which is owed a debt shall notify the Department of the Treasury of the existence of the debt and shall request that the Department of the Treasury execute a setoff as provided for in this section.
(cf: P.L.2020, c.94, s.4)
22. Section 2 of P.L.1981, c.239 (C.54A:9-8.2) is amended to read as follows:
2. The Department of the Treasury shall promulgate regulations concerning the procedures and methods to be employed by all agencies and institutions in the executive branch in the collection or the setting off of delinquent accounts. The regulations shall be consistent with all federal requirements or limitations regarding any information utilized in any collection or setoff, and shall in addition provide for due notice to the debtor and opportunity for a hearing upon request prior to any setoff; safeguards against the disclosure or inappropriate use of any personally identifiable information regarding the debtor obtained or maintained pursuant to this act; and the appropriate apportionment of any setoff in the case of a debtor's joint filing of a joint income tax return [or homestead rebate or credit application].
(cf: P.L.2007, c.62, s.39)
23. a. The following sections are repealed:
Section 20 of P.L.2002, c.43 (C.52:27BBB-20);
Sections 1 through 10 of P.L.1990, c.61 (C.54:4-8.57 through C.54:4-8.66);
Section 3 of P.L.1999, c.63 (C.54:4-8.58a);
Section 15 of P.L.2023, c.75 (C.54:4-8.61a);
Section 15 of P.L.2024, c.88 (C.54:4-8.63a);
Sections 14 through 16 of P.L.1999, c.63 (C.54:4-8.66a through C.54:4-8.66c);
Sections 18 and 19 of P.L.1999, c.63 (C.54:4-8.66d and C.54:4-8.66e);
Sections 1 through 12 of P.L.2023, c.75 (C.54:4-8.75a through 54:4-8.75l);
Sections 16 through 19 of P.L.2023, c.75 (C.54:4-8.75m through C.54:4-8.75p);
Section 11 of P.L.2024. c.88 (C.54:4-8.75p1); and
Section 19 of P.L.2024, c.88 (C.54:8-8.75p2);
b. The repeal of the sections of statutory law provided in subsection a. of this section shall first apply to ANCHOR homestead property tax credits and rebates and Stay NJ property tax benefits claimed or payable after the effective date of P.L. , c. (pending before the Legislature as this bill); provided, however, that the repeal of those provisions shall not affect the right of the taxpayer to obtain a credit or refund for any overpayment as a result of the failure to properly claim or otherwise calculate an ANCHOR homestead property tax credit or rebate or a Stay NJ property tax benefit prior to the effective date of P.L. , c. (pending before the Legislature as this bill), and shall not affect the right of a claimant to obtain an ANCHOR homestead property tax credit or rebate or a Stay NJ property tax benefit as a result of the failure to properly claim or otherwise appeal the denial of an ANCHOR homestead property tax credit or rebate or a Stay NJ property tax benefit prior to the effective date of P.L. , c. (pending before the Legislature as this bill).
24. This act shall take effect immediately and shall apply to taxable years beginning on or after January 1 of the year next following the date of enactment.
STATEMENT
This bill repeals provisions of current law establishing two of the State's property tax relief programs namely, the ANCHOR Property Tax Relief Program and the Stay NJ Property Tax Credit Program. While these programs are presented as tax relief, they ultimately redistribute taxpayer dollars through layers of government administration rather than address in the root cause of New Jersey's high taxes.
Under these programs, the State first collects billions of dollars from residents through taxes and then returns a portion of that money to selected recipients through complex bureaucratic systems. In many cases, the relief provided represents only a fraction of the taxes originally paid by New Jersey residents.
Rather than expanding government programs that redistribute taxpayer funds, this legislation seeks to pursue a more straightforward approach: reducing the overall tax burden on New Jersey residents. True tax relief should come from lowering taxes in the first place, not from creating additional programs that take money from taxpayers only to return a portion of it later.
This bill reflects the principle that New Jersey families deserve meaningful and lasting tax relief achieved through responsible fiscal policy and lower taxes, not temporary rebates administered through costly government programs.
