Permits municipalities to issue two separate property tax bills to property taxpayers; requires fire districts, school districts, and county governments to share in burden of property assessment appeal refunds.
Increases annual income limitation for senior and disabled citizens' eligibility for $250 property tax deduction and bases future annual income limitations on annual CPI changes.
Allows gross income tax deduction for employees for amounts paid by employers for certain educational assistance programs for employees and for employee's student loans.
Authorizes expenditures from open space trust funds to develop or maintain recreation and conservation land although the land was not acquired by the municipality.
"New Jersey Safe Storage of Firearms Act"; establishes certain requirements and penalties regarding firearm storage; repeals law governing minor's access to firearm; requires AG to establish public awareness campaign regarding firearm storage; appropriates $500,000.