New Jersey 2024-2025 Regular Session

New Jersey Assembly Bill A964

Introduced
1/9/24  

Caption

Increases and indexes maximum homestead property tax deduction under gross income tax.

Impact

With property taxes on the rise, A964 is designed to ease some of the financial strain on homeowners and tenants in New Jersey. By indexing the deduction, the bill ensures that the allowed deduction will keep pace with inflation, reflecting changes in the economic landscape. This measure is intended to provide a more stable and predictable tax relief mechanism for residents who may find it increasingly challenging to manage housing costs in a fluctuating economy.

Summary

Bill A964 proposes an increase and annual indexing of the maximum homestead property tax deduction available under New Jersey's gross income tax. For the taxable year 2020, the bill raises the current limit of $15,000 to $17,000 for property taxes paid by homeowners or tenants on their primary residences. This adjustment is part of a broader effort to provide relief to taxpayers amid rising property tax burdens, with subsequent years seeing deductions adjusted in line with the cost of living as indicated by the Consumer Price Index.

Contention

Some points of contention may arise regarding the implications of this bill for local funding mechanisms, as property taxes play a critical role in supporting local governments, schools, and public services. Adjustments to property tax deductions may limit the revenue available for these essential services, raising concerns among local officials. Additionally, opinions may differ regarding the adequacy of the proposed increase and whether it sufficiently addresses the needs of vulnerable populations, such as low-income renters or elderly homeowners on fixed incomes.

Companion Bills

NJ A241

Carry Over Increases and indexes maximum homestead property tax deduction under gross income tax.

Similar Bills

NJ A241

Increases and indexes maximum homestead property tax deduction under gross income tax.

NJ S1678

Permits taxpayers to deduct the total amount of State property taxes paid on principal residence from gross income tax obligation.

NJ A1119

Permits taxpayers to deduct the total amount of State property taxes paid on principal residence from gross income tax obligation.

NJ A2061

Permits taxpayers to deduct the total amount of State property taxes paid on principal residence from gross income tax obligation.

NJ S2279

Permits taxpayers to deduct the total amount of State property taxes paid on principal residence from gross income tax obligation.

NJ A4887

Increases gross income tax relief based on rent constituting property taxes for residential tenants and establishes refundable gross income tax credit in place of gross income tax deduction for residential tenants.

NJ S182

Increases gross income tax relief based on rent constituting property taxes for residential tenants and establishes refundable gross income tax credit in place of gross income tax deduction for residential tenants.

NJ A1358

Increases gross income tax relief based on rent constituting property taxes for residential tenants and establishes refundable gross income tax credit in place of gross income tax deduction for residential tenants.