New Jersey 2024-2025 Regular Session

New Jersey Assembly Bill A110

Introduced
1/9/24  

Caption

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

Impact

If enacted, this legislation would significantly impact the laws surrounding property tax reimbursements in New Jersey. Eligible claimants, defined primarily as senior citizens or disabled persons with limited incomes, may find it easier to manage their financial responsibilities related to property taxes. The immediate eligibility after relocation will encourage individuals to move without the fear of losing financial assistance, which may also promote more fluid housing opportunities for these individuals possibly impacting housing markets in certain areas.

Summary

Assembly Bill A110 proposes to revise the criteria for establishing the base year for homestead property tax reimbursement for eligible claimants who relocate within New Jersey. Under existing law, when an eligible claimant moves from one homestead to another, their eligibility for tax reimbursement resets, and they must wait an additional tax year to qualify. A110 aims to streamline this process by allowing claimants to retain their eligibility immediately upon moving. This change intends to simplify the mobility for those claiming tax reimbursements, particularly benefiting seniors and disabled individuals.

Contention

Notable points of contention surrounding A110 may stem from concerns about the fiscal impacts on state revenues from reduced waiting periods before claimants can access reimbursements. Some stakeholders may argue that immediate eligibility could lead to potential exploitations in the system where frequent relocations could increase the state's burden. Conversely, advocates argue the necessity for supporting mobility among vulnerable populations like the elderly, who may require to relocate due to various personal circumstances, thereby highlighting the human element in property tax policy.

Companion Bills

NJ S1756

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

NJ A1327

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

NJ A2873

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

NJ S2148

Carry Over 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 S1406

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

NJ A2873

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 A1646

"Homestead School Property Tax Reimbursement Act"; provides State reimbursement for 50% of school property taxes paid by seniors, 65 years and older.