New Jersey 2022-2023 Regular Session

New Jersey Assembly Bill A1646

Introduced
1/11/22  

Caption

"Homestead School Property Tax Reimbursement Act"; provides State reimbursement for 50% of school property taxes paid by seniors, 65 years and older.

Impact

The Homestead School Property Tax Reimbursement Act is structured to phase in eligibility criteria over a three-year period. In the first year, the income limit is set at $35,000, rising to $75,000 in the second year, and thereafter, there will be no income limit. This gradual increase means that the reimbursement will become available to a growing number of seniors as the legislation matures, thereby expanding its positive effects on tax relief across a broader swath of the senior population. Additionally, surviving spouses aged 55 or older are also eligible, enhancing the bill's inclusivity.

Summary

Assembly Bill A1646, known as the "Homestead School Property Tax Reimbursement Act", aims to alleviate the financial burden of school property taxes for senior residents of New Jersey aged 65 and older. The bill proposes a reimbursement that covers 50% of the school property taxes paid by eligible seniors, with the intent to support the financial well-being of this demographic. This initiative will be funded through the Casino Revenue Fund, demonstrating a reliance on existing state revenue sources for its implementation.

Contention

Despite the positive intention behind A1646, the proposal has not been without contention. Critics may raise concerns over the sustainability of the funding mechanism, especially given potential fluctuations in casino revenues. There could also be debates regarding the fairness of income thresholds and whether they adequately reflect the financial needs of seniors in various localities across New Jersey. Issues regarding administrative burdens on the Division of Taxation, responsible for managing applications and reimbursements, could also surface as potential points of contention leading to discussions during legislative sessions.

Companion Bills

NJ S909

Same As "Homestead School Property Tax Reimbursement Act"; provides State reimbursement for 50% of school property taxes paid by seniors, 65 years and older.

Similar Bills

NJ S476

"Homestead School Property Tax Reimbursement Act"; provides State reimbursement for 50% of school property taxes paid by seniors, 65 years and older.

NJ A1047

"Homestead School Property Tax Reimbursement Act"; provides State reimbursement for 50% of school property taxes paid by seniors, 65 years and older.

NJ S909

"Homestead School Property Tax Reimbursement Act"; provides State reimbursement for 50% of school property taxes paid by seniors, 65 years and older.

NJ A3354

Converts senior freeze reimbursement into credit applied directly to property tax bills.

NJ S259

Converts senior freeze reimbursement into credit applied directly to property tax bills.

NJ A2164

Converts senior freeze reimbursement into credit applied directly to property tax bills.

NJ A3270

Converts senior freeze reimbursement program into credit program.

NJ S1501

Converts senior freeze reimbursement program into credit program.