New Jersey 2022-2023 Regular Session

New Jersey Senate Bill S1777

Introduced
2/28/22  
Refer
2/28/22  
Report Pass
6/2/22  

Caption

Allows gross income tax refunds to be credited against taxpayer's delinquent local property taxes.

Impact

The passage of S1777 is expected to have significant implications for state laws governing tax refunds and collections. By allowing individuals to utilize their state tax refunds to settle delinquent property taxes, the bill aims to ease the burden on taxpayers and help mitigate tax delinquency rates. It could lead to increased compliance with tax obligations, as taxpayers may find it more manageable to fulfill their financial responsibilities when they can directly apply their refunds. This measure may also alter the landscape for local governments in terms of revenue collection and management, potentially impacting their fiscal health as they navigate tax delinquency issues.

Summary

Senate Bill S1777, introduced in New Jersey, focuses on allowing gross income tax refunds to be applied towards a taxpayer's delinquent local property taxes. This legislation seeks to provide financial relief to residents who owe back taxes, by enabling them to use any refundable tax credits they are entitled to under the New Jersey Gross Income Tax Act to offset their property tax debts. The bill represents an amendment to the existing provisions of the tax law concerning the handling of these refunds and debts, specifically targeting local tax delinquency issues.

Sentiment

The general sentiment around S1777 appears to be cautiously optimistic, particularly among proponents who view the bill as a tool for fiscal responsibility and community support. Advocates highlight its potential to help residents manage their debts while encouraging state tax compliance. However, there are concerns among some stakeholders regarding the implications for local budgets and the feasibility of relying on state refunds as a source of revenue recovery for local governments facing significant delinquency issues. The balance of these viewpoints shapes the overall discourse surrounding the bill.

Contention

Notable points of contention regarding S1777 center around the efficacy of utilizing state tax credits for local tax collection. Critics may argue that the approach oversimplifies complex financial situations facing many residents and could unintentionally place increased strain on local governments that rely on property tax revenues. Additionally, concerns may be raised about the administrative challenges and effectiveness of implementing the proposed changes, and whether this mechanism will sufficiently address delinquency issues or create new complications in the collection process.

Companion Bills

NJ A5386

Same As Allows gross income tax refunds to be credited against taxpayer's delinquent local property taxes.

Similar Bills

NJ A5386

Allows gross income tax refunds to be credited against taxpayer's delinquent local property taxes.

NJ S829

Allows gross income tax refunds to be credited against taxpayer's delinquent local property taxes.

NJ S2285

Allows property tax rebate for disabled veterans.

NJ S3084

Allows property tax rebate for disabled veterans.

NJ A3169

Allows property tax rebate for disabled veterans.

NJ A3604

Allows property tax rebate for disabled veterans.

NJ S1

Establishes Stay NJ property tax credit program; establishes Stay NJ Task Force; expands income limit and modifies ownership requirement for eligibility to receive homestead property tax reimbursement; enhances ANCHOR benefits for seniors; and makes appropriations.

NJ A1

Establishes Stay NJ property tax credit program; establishes Stay NJ Task Force; expands income limit and modifies ownership requirement for eligibility to receive homestead property tax reimbursement; enhances ANCHOR benefits for seniors; and makes appropriations.