New Jersey 2024-2025 Regular Session

New Jersey Assembly Bill A455

Introduced
1/9/24  

Caption

Clarifies notice required to be provided to property taxpayers of a change in interest rate on delinquent property taxes under certain emergency circumstances; permits municipality to extend grace period under certain emergency circumstances.

Impact

The provisions outlined in A455 may significantly impact local government practices concerning tax collection. Municipal authorities now have the authority to extend grace periods and determine the terms of interest on delinquent taxes under specific emergency circumstances. The bill mandates that taxpayers receive proper notice of any changes, which can be disseminated through multiple channels, including mail, email, and text messages. This flexibility in communication aims to ensure that all residents are informed of potential extensions in a timely manner.

Summary

Assembly Bill A455 aims to clarify the notice requirements for property taxpayers regarding any changes to the interest rate on delinquent property taxes during emergency circumstances. This bill allows municipalities the flexibility to extend a ten-day grace period for tax payments without incurring additional interest when a public health emergency is declared by the governor. The bill intends to alleviate financial pressure on taxpayers during emergencies and improve communication regarding any changes in payment terms.

Contention

Throughout the discussions surrounding A455, there were varying opinions on the effectiveness and implications of the bill. Supporters argue that it provides necessary relief for taxpayers during crises, allowing them extra time without additional financial penalties. On the contrary, some critics voiced concerns regarding the administrative burden this places on municipalities and questioned whether the systems for notifying taxpayers would be efficient and accessible for all residents. The interactions focused on balancing the needs of the government with the taxpayer's financial stability during unpredictable emergencies.

Companion Bills

NJ A391

Carry Over Clarifies notice required to be provided to property taxpayers of a change in interest rate on delinquent property taxes under certain emergency circumstances; permits municipality to extend grace period under certain emergency circumstances.

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Clarifies notice required to be provided to property taxpayers of a change in interest rate on delinquent property taxes under certain emergency circumstances; permits municipality to extend grace period under certain emergency circumstances.

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