Requires State personal income tax materials to include notice of certain property tax relief programs.

A1232

ASSEMBLY, No. 1232

STATE OF NEW JERSEY

222nd LEGISLATURE

�

PRE-FILED FOR INTRODUCTION IN THE 2026 SESSION

Sponsored by:

Assemblyman MICHAEL INGANAMORT

District 24 (Morris, Sussex and Warren)

Assemblywoman DAWN FANTASIA

District 24 (Morris, Sussex and Warren)

SYNOPSIS

���� Requires State personal income tax materials to
include notice of certain property tax relief programs.

CURRENT VERSION OF TEXT

���� Introduced Pending Technical Review by Legislative
Counsel.

��

An Act

requiring State personal income tax materials to
include notice of certain property tax relief programs, amending P.L.1999,
c.63, P.L.1997, c.348, and P.L.1996, c.60.

����
Be It
Enacted
by the Senate and General Assembly of
the State of New Jersey:

���� 1.��� Section 18 of P.L.1999,
c.63 (C.54:4-8.66d) is amended to read as follows:

���� 18.� The Director of the
Division of Taxation in the Department of the Treasury is empowered to
promulgate rules and regulations in accordance with the "Administrative
Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.) and to prescribe
forms to administer the provisions of this act. Notwithstanding any provisions
of P.L.1968, c.410 to the contrary, the director may adopt, immediately upon
filing with the Office of Administrative Law, such regulations as the director
deems necessary to implement the provisions of P.L.1999, c.63 (C.54:4-8.58a et
al.) and P.L.2004, c.40 which regulations shall be effective for a period not
to exceed 180 days from the date of the filing. Such regulations may thereafter
be amended, adopted or readopted by the director as the director deems
necessary in accordance with the requirements of P.L.1968, c.410.

����
For taxable years beginning
on or after the date of enactment, the director shall include in the
instructions for returns filed pursuant to the �New Jersey Gross Income Tax
Act,� N.J.S.54A:1-1 et seq., notice of the homestead benefit made available
pursuant to P.L.1990, c.61 (C.54:4-8.57 et seq.).

(cf: P.L.2004, c.40, s.16)

���� 2.��� Section 6 of P.L.1997,
c.348 (C.54:4-8.73) is amended to read as follows:

���� 6.��� Pursuant to the
"Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.),
the director shall promulgate such rules and regulations and prescribe such
forms as the director shall deem necessary to implement this act.� The director
shall also promulgate

rules and regulations to implement
an appeals process for aggrieved persons to use if eligibility for a homestead
property tax reimbursement rebate or credit is denied.

����
For taxable years beginning
on or after the date of enactment, the director shall include in the
instructions for returns filed pursuant to the �New Jersey Gross Income Tax
Act,� N.J.S.54A:1-1 et seq., notice of the property tax reimbursement, which is
known as the senior freeze and made available pursuant to P.L.1997, c.348 (C.54:4-8.67
et seq.).

(cf: P.L.2007, c.62, s.32)

���� 3.��� Section 8 of P.L.1996, c.60
(C.54A:3A-22) is amended to read as follows:

���� 8.��� The director shall
determine the form and manner of a qualified applicant's application for the
benefits provided for in P.L.1996, c.60 (C.54A:3A-15 et al.).� The director may
prescribe such regulations as the director may deem necessary to administer and
enforce the provisions of P.L.1996, c.60 (C.54A:3A-15 et al.), including but
not limited to the method for determining an applicant's benefits as provided
pursuant to sections 3, 4, 5 and 6 of P.L.1996, c.60 (C.54A:3A-17, C.54A:3A-18,
C.54A:3A-19 and C.54A:3A-20), due dates, and the form of payment.

����
For taxable years beginning
on or after the date of enactment, the director shall include in the
instructions for returns filed pursuant to the �New Jersey Gross Income Tax
Act,� N.J.S.54A:1-1 et seq., notice of the property tax deductions and credit
made available pursuant to P.L.1996, c.60 (C.54A:3A-15 et seq.).

(cf: P.L.1996, c.60, s.8)

���� 4.��� This act shall take
effect immediately.

STATEMENT

���� This bill requires State
personal income tax materials to include notice of the property tax relief
programs administered by the Division of Taxation.� The purpose of the bill is
to better effectuate the personal income tax�s constitutional design to provide
property tax relief.

���� The bill amends the Director
of the Division of Taxation�s existing regulatory authority to explicitly
require notice in the State�s personal income tax filing instructions
concerning the availability of the Homestead Benefit Program, Senior Freeze
Program, and the State�s personal income tax deductions and alternative credit
for property taxes.