New Jersey 2024-2025 Regular Session

New Jersey Assembly Bill A1248

Introduced
1/9/24  

Caption

Includes payments in lieu of property taxes eligible as property taxes under the homestead property tax reimbursement program.

Impact

The implementation of A1248 is expected to have several impacts on state laws and financial assistance for property owners. By including PILOT payments as eligible for reimbursement, the bill aims to assist a wider demographic of property owners, particularly those in arrangements such as mobile home parks or those receiving PILOTs rather than standard property tax bills. This adjustment could lead to increased financial support for qualifying residents, particularly senior citizens and disabled individuals, who heavily depend on such programs for cushioning their housing costs.

Summary

Assembly Bill A1248 proposes to make payments in lieu of property taxes (PILOT) eligible for property tax reimbursement under New Jersey's homestead property tax reimbursement program. This is significant because under current law, only property owners who pay traditional property taxes are eligible for these reimbursements, commonly referred to as the 'senior freeze.' Therefore, the bill intends to expand eligibility to property owners who use PILOT, effectively broadening the scope of the program to include more participants.

Contention

Notably, the bill may encounter discussions surrounding its fiscal implications for state revenue. Critics may argue that expanding eligibility could place a strain on the state budget due to increased reimbursements if a significant number of additional applicants qualify under this updated definition of property tax eligibility. There may also be concerns about ensuring that the new regulations do not compromise the essential funding for local services supported by property tax revenues, which could be impacted by the growing number of individuals receiving reimbursements for PILOT payments.

Companion Bills

NJ A5762

Carry Over Includes payments in lieu of property taxes eligible as property taxes under the homestead property tax reimbursement program.

Similar Bills

NJ A462

Requires application for homestead property tax reimbursement to be filed with NJ gross income tax return.

NJ A3107

Requires application for homestead property tax reimbursement to be filed with NJ gross income tax return.

NJ S476

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

NJ A1047

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

NJ A1646

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

NJ S909

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

NJ S2148

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

NJ A5762

Includes payments in lieu of property taxes eligible as property taxes under the homestead property tax reimbursement program.