New Jersey 2024-2025 Regular Session

New Jersey Assembly Bill A3522

Introduced
2/5/24  

Caption

Prohibits certain property from receiving property tax exemption or abatement.

Impact

The bill aims to reinforce fiscal responsibility by preventing the duplication of benefits provided to property developers who have already received incentives to increase property values. The intention is to redirect municipal support to other properties that do not benefit from such prior incentives. It could lead to increased tax revenue for municipalities by ensuring that exempt properties contribute more to the local tax base.

Summary

Assembly Bill A3522 proposes to amend existing property tax exemption laws in New Jersey by prohibiting certain properties from receiving tax exemptions or abatements if they have already benefited from the Grow New Jersey Assistance Act or the New Jersey Economic Stimulus Act of 2009. The bill's primary objective is to ensure that properties that have already received public assistance for development do not continue to receive additional tax benefits, thereby optimizing the distribution of state resources.

Contention

Debate around the bill may arise regarding its implications for property developers and the economic ecosystem. Proponents argue that it is a critical step to prevent the over-subsidization of specific properties at the expense of the broader taxpayer base. However, opponents may contend that such restrictions could hinder economic growth, as it adds a layer of complexity for developers seeking to invest in state redevelopment projects. The conflicting arguments over the necessity and fairness of the existing financial aids could lead to significant discussions in legislative circles.

Companion Bills

NJ S2102

Same As Prohibits certain property from receiving property tax exemption or abatement.

NJ S620

Carry Over Prohibits certain property from receiving property tax exemption or abatement.

Similar Bills

CA AB2013

Property taxation: new construction: damaged or destroyed property.

CA AB1500

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

CA AB245

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

DC B25-0486

Uniform Community Property Disposition at Death Act of 2023

CA SB964

Property tax: tax-defaulted property sales.

CA SB603

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

CA SB1091

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

HI HB1398

Relating To Property.