New Jersey 2024-2025 Regular Session

New Jersey Assembly Bill A1745

Introduced
1/9/24  

Caption

Extends payment of homestead property tax reimbursement to non-eligible surviving spouse for portion of tax year during which deceased spouse lived.

Impact

The bill will likely impact current laws under P.L.1997, c.348 by expanding eligibility criteria for certain surviving spouses who may not otherwise qualify for tax reimbursements due to strict requirements set out in existing regulations. Under current law, surviving spouses can only file a claim if the deceased spouse died after December 31 of the tax year, leaving a gap in coverage for those who pass away earlier in the calendar year. A1745 aims to fill this gap by allowing a claim for the portion of the year the deceased spouse was alive, which could alleviate some financial burdens and promote stability during a vulnerable time.

Summary

Assembly Bill A1745 seeks to amend the existing property tax reimbursement program in New Jersey, specifically addressing the needs of surviving spouses of deceased homeowners. The bill proposes to allow a non-eligible surviving spouse to file a claim for a pro rata reimbursement of homestead property taxes for the period during which their deceased spouse was alive in the tax year. This change is intended to provide financial support to widowed individuals during a challenging transition period following the loss of a spouse, acknowledging the potential financial hardship faced during the year following a death.

Contention

While the bill aims to provide relief to surviving spouses, it may not be without controversy. Some lawmakers might express concerns regarding the fiscal implications of extending these benefits to non-eligible individuals, questioning whether this could lead to increased demand on state resources. Additionally, the change might lead to discussions about the fairness and sustainability of the homestead property tax reimbursement program as a whole, particularly in light of the ongoing financial challenges faced by the state. Such points could spark debate among legislators about the best methods to support grieving families while ensuring equitable use of taxpayer funds.

Companion Bills

NJ A744

Carry Over Extends payment of homestead property tax reimbursement to non-eligible surviving spouse for portion of tax year during which deceased spouse lived.

Similar Bills

NJ A3354

Converts senior freeze reimbursement into credit applied directly to property tax bills.

NJ S259

Converts senior freeze reimbursement into credit applied directly to property tax bills.

NJ A2164

Converts senior freeze reimbursement into credit applied directly to property tax bills.

NJ A3270

Converts senior freeze reimbursement program into credit program.

NJ S1501

Converts senior freeze reimbursement program into credit program.

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.