New Jersey 2024-2025 Regular Session

New Jersey Assembly Bill A1096

Introduced

1/9/24

Refer

1/9/24

Excludes gains on sales of certain real estate purchases from taxation under corporation business tax and gross income tax.

Carry Over Excludes gains on sales of certain real estate purchases from taxation under corporation business tax and gross income tax.

Property taxation: new construction: damaged or destroyed property.

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

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

Uniform Community Property Disposition at Death Act of 2023

Property tax: tax-defaulted property sales.

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

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

Relating To Property.