New Jersey 2022-2023 Regular Session

New Jersey Assembly Bill A2873

Introduced
2/28/22  

Caption

Revises homestead property tax reimbursement eligibility requirements for certain claimants relocating homesteads within the same municipality.

Impact

This change is expected to positively impact those eligible claimants who have been long-term residents and contributors to their communities, allowing them to maintain some financial relief during transitions. The bill specifically addresses the needs of older adults and disabled persons who may wish to downsize or relocate within their local areas while still qualifying for tax benefits that assist with property taxes. By streamlining the process, the bill aims to lessen the burden on taxpayers and facilitate mobility within communities.

Summary

Assembly Bill A2873 revises the eligibility requirements for homestead property tax reimbursement for certain claimants who relocate their homestead within the same municipality. The bill shortens the time required for these claimants to resume eligibility for property tax reimbursement after moving compared to current law. Under this legislation, eligible claimants who move from one homestead to another of equal or lesser value in the same municipality can now begin receiving benefits starting from the first full tax year after their move, instead of having to wait for two full tax years as stipulated by previous regulations.

Contention

One notable point of contention associated with this bill may stem from the definitions and adjustments to the base year for compensation, which could lead to confusion among residents previously accustomed to the longer wait periods. Additionally, discussions may arise regarding how effectively the administrative process of evaluating eligibility for reimbursements will adapt to the new regulations, requiring clear communication from tax authorities to avoid any delays in payments or claims. The implications of requiring property values to remain equal or lesser in the same municipality may also generate disagreements, especially among property owners who could be impacted by fluctuating real estate values.

Companion Bills

NJ S1406

Same As Revises homestead property tax reimbursement eligibility requirements for certain claimants relocating homesteads within the same municipality.

NJ A1327

Replaced by Revises criteria to establish base year for homestead property tax reimbursement after relocation.

Similar Bills

NJ S2148

Revises criteria to establish base year for homestead property tax reimbursement after relocation.

NJ S1756

Revises criteria to establish base year for homestead property tax reimbursement after relocation.

NJ A1327

Revises criteria to establish base year for homestead property tax reimbursement after relocation.

NJ A110

Revises criteria to establish base year for homestead property tax reimbursement after relocation.

NJ S1406

Revises homestead property tax reimbursement eligibility requirements for certain claimants relocating homesteads within the same municipality.

NJ A3107

Requires application for homestead property tax reimbursement to be filed with NJ gross income tax return.

NJ A462

Requires application for homestead property tax reimbursement to be filed with NJ gross income tax return.

NJ A1248

Includes payments in lieu of property taxes eligible as property taxes under the homestead property tax reimbursement program.