New Jersey 2022-2023 Regular Session

New Jersey Assembly Bill A5464

Introduced
5/18/23  

Caption

Increases allowed amount of property tax refunds and certain cancellations that can be authorized without further action of municipal governing body.

Impact

The implementation of A5464 is expected to have a direct effect on the way local governments handle financial transactions related to property taxes. The bill addresses the current operational limitations faced by municipalities, which previously required additional governance actions for relatively small amounts. By raising the threshold and allowing municipal employees to process these transactions without further authorization, local governments can potentially reduce waiting times and improve overall service delivery to residents. This pragmatic shift towards more flexible local control may foster a more responsive governance structure, particularly for those involved in property tax matters.

Summary

Assembly Bill A5464 is aimed at increasing the financial thresholds regarding property tax refunds and cancellations that municipal governing bodies can authorize without additional formal action. Specifically, the bill proposes to raise the limit from $10 to $20, allowing designated municipal employees to process refunds and cancellations of tax delinquencies within this new financial parameter. This change is intended to streamline local administrative processes and reduce the bureaucratic burden associated with minor refund or cancellation amounts. By granting municipalities more autonomy in handling small tax amounts, the bill seeks to enhance efficiency in local governance.

Contention

While A5464 appears to streamline certain processes, there may be points of contention regarding the delegation of authority to municipal employees. Critics may argue that allowing employees to authorize refunds without further oversight by elected officials could lead to concerns about accountability and the proper management of public funds. Supporters, on the other hand, may emphasize the necessity of delegating some administrative functions to enhance operational efficiencies. This debate touches on broader themes of trust in government systems and the balance between operational efficiency and accountability in local governance.

Companion Bills

NJ S3843

Same As Increases allowed amount of property tax refunds and certain cancellations that can be authorized without further action of municipal governing body.

Previously Filed As

NJ S3843

Increases allowed amount of property tax refunds and certain cancellations that can be authorized without further action of municipal governing body.

NJ A734

Increases allowed amount of property tax refunds and certain cancellations that can be authorized without further action of municipal governing body.

NJ S645

Increases allowed amount of property tax refunds and certain cancellations that can be authorized without further action of municipal governing body.

NJ A5545

Authorizes certain real property transfers without certain municipal transfer approvals and water testing.

NJ A3335

Authorizes certain real property transfers without certain municipal transfer approvals and water testing.

NJ A2206

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.

NJ A418

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.

NJ A117

Permits governing body of municipalities having population of 30,000 or less to serve as local board of health; validates certain actions.

NJ S652

Permits governing body of municipalities having population of 30,000 or less to serve as local board of health; validates certain actions.

NJ A3011

Permits governing body of municipalities having population of 30,000 or less to serve as local board of health; validates certain actions.

Similar Bills

CA AB2013

Property taxation: new construction: damaged or destroyed property.

CA AB1500

Property taxation: application of base year value: disaster relief.

CA AB245

Property taxation: application of base year value: disaster relief.

DC B25-0486

Uniform Community Property Disposition at Death Act of 2023

CA SB964

Property tax: tax-defaulted property sales.

CA SB603

Property taxation: transfer of base year value: disaster relief.

CA SB1091

Property taxation: transfer of base year value: disaster relief.

HI HB1398

Relating To Property.