New Jersey 2022-2023 Regular Session

New Jersey Senate Bill S4271

Introduced
1/4/24  

Caption

Allows projects supported by State or municipal affordable housing trust fund to be exempt from property tax and to instead contribute to municipal services by making payments in lieu of taxation.

Impact

The introduction of S4271 could significantly alter the landscape of affordable housing financing and administration within New Jersey. By allowing tax exemptions and incentivizing negotiated payments in lieu of taxes, municipalities may experience increases in affordable housing developments, thus addressing housing shortages and the need for more moderate-income housing options. Furthermore, the bill aims to streamline the process by which municipalities can manage their affordable housing obligations, making it easier for local governing bodies to implement supportive programs and engage with private developers.

Summary

Bill S4271 introduces provisions that permit municipalities in New Jersey to grant property tax exemptions for housing projects funded by state or local affordable housing trust funds. This legislation aims to promote the development of affordable housing by providing financial incentives that reduce the tax burden on such projects. Consequently, municipalities can negotiate agreements with housing sponsors to receive payments in lieu of taxes for municipal services instead of conventional property taxes, facilitating the sustainability and viability of these housing initiatives.

Contention

There are potential points of contention surrounding the implications of S4271. Advocates argue that reducing the financial burdens on developers will encourage more affordable housing projects and positively impact community integration. Conversely, critics may raise concerns about the loss of traditional tax revenue for municipalities and whether the in-lieu payments will adequately cover the municipal services provided. Moreover, the mechanics of ensuring that the exempted housing remains affordable over time, as well as how payments are calculated, could foster controversy and debate during implementation.

Companion Bills

NJ A5868

Same As Allows projects supported by State or municipal affordable housing trust fund to be exempt from property tax and to instead contribute to municipal services by making payments in lieu of taxation.

Similar Bills

NJ S2312

Allows projects supported by State or municipal affordable housing trust fund to be exempt from property tax and to instead contribute to municipal services by making payments in lieu of taxation.

NJ A5868

Allows projects supported by State or municipal affordable housing trust fund to be exempt from property tax and to instead contribute to municipal services by making payments in lieu of taxation.

NJ A3337

Allows projects supported by State or municipal affordable housing trust fund to be exempt from property tax and to instead contribute to municipal services by making payments in lieu of taxation.

NJ S3440

Authorizes use of affordable housing and municipal development fee trust funds for planning and construction of certain child care centers.

NJ A5501

Requires standards for maximum development costs per unit for project supported by affordable housing trust fund.

NJ A3388

Facilitates construction and rehabilitation of affordable housing built in part through sweat equity by eventual occupant.

NJ S3646

Facilitates construction and rehabilitation of affordable housing built in part through sweat equity by eventual occupant.

NJ A5870

Facilitates construction and rehabilitation of affordable housing built in part through sweat equity by eventual occupant.