New Jersey 2024-2025 Regular Session

New Jersey Senate Bill S4356

Introduced
5/12/25  

Caption

Imposes annual State tax on investment ownership of single family residences in this State by certain entities for purposes other than single family ownership, providing revenue for down payment assistance for family ownership.

Impact

This bill is designed to create a deterrent for investment firms, particularly hedge funds, from accumulating large portfolios of residential properties. It highlights growing concerns about the influence of institutional investors in the housing market, especially in areas where family purchasers have limited access due to investment-driven cash offers. By discouraging the holding of these properties as financial assets, the bill aims to increase home accessibility and affordability for state residents. Moreover, it introduces a regulatory framework that would compel these entities to gradually decrease their property inventory in response to tax liabilities.

Summary

Senate Bill 4356 aims to impose an annual tax on certain entities that own more than 20 single-family residences for purposes other than single-family ownership in New Jersey. The revenue generated from this tax will be directed to the New Jersey Housing and Mortgage Finance Agency to fund down payment assistance programs for families buying homes. This legislation seeks to address the challenges faced by potential homeowners in a tightening real estate market, where large investors, primarily hedge funds, buy homes to hold as investment properties, thus reducing availability for family purchases.

Conclusion

In summary, Bill S4356 represents a legislative attempt to curb the growing trend of institutional investment in single-family homes. By imposing a tax on large property portfolios, the bill seeks to create a more favorable environment for family homeownership, directly targeting the economic practices of hedge funds and similar entities.

Contention

S4356 has sparked debate among stakeholders regarding its potential implications for the real estate market and investor behavior. Supporters argue that the tax serves a vital function in reclaiming housing stock for families and promoting community stability. However, critics warn it might deter investment in the housing sector, leading to negative repercussions on property values and availability, as institutional investors might reconsider their strategies in response to this tax. The bill excludes certain entities, such as nonprofit organizations and public housing, which could help mitigate opposition from those concerned about the broader impacts on housing supply.

Companion Bills

NJ S3498

Carry Over Imposes annual State tax on investment ownership of single family residences in this State by certain entities for purposes other than single family ownership, providing revenue for down payment assistance for family ownership.

Previously Filed As

NJ S3498

Imposes annual State tax on investment ownership of single family residences in this State by certain entities for purposes other than single family ownership, providing revenue for down payment assistance for family ownership.

NJ HB1293

Investor ownership of single family residences.

NJ HB1176

Investor ownership of single family residences.

NJ SF3173

Ownership of single-family homes restriction for corporate entities

NJ SB510

Excess Ownership of Single-Family Residences Excise Tax (End Hedge Fund Control of Maryland Homes Act of 2025)

NJ SB2924

FAMILY HOME OWNERSHIP ACT

NJ H1593

Ownership of Single-family Residential Property by Business Entities

NJ HB0149

Single Family Homes Ownership Amendments

NJ AB1240

Single-family residential real property: corporate entity: ownership.

NJ AB2584

Single-family residential real property: corporate entity: ownership.

Similar Bills

NJ A5424

Promotes housing availability and prevents speculation by imposing fee for institutional ownership of certain unproductive residential property.

NJ S3498

Imposes annual State tax on investment ownership of single family residences in this State by certain entities for purposes other than single family ownership, providing revenue for down payment assistance for family ownership.

CA AB737

Residential care facilities for the elderly: licensing and regulation.

CA AB354

Institutional investors: housing.

NJ S4615

"Protection of Homeownership and Limiting Institutional Investor Acquisition Act"; imposes limitations and establishes certain incentives and disincentives concerning acquisition of single-family residences.

HI SB1131

Relating To Taxation.

CA AB1502

Freestanding skilled nursing facilities.

CA SB1212

Real estate investment trusts: purchase, acquisition, and sale of housing.