Repeals "ANCHOR Homestead Property Tax Credit Act" and "Stay NJ Act."

A4549

ASSEMBLY, No. 4549

STATE OF NEW JERSEY

222nd LEGISLATURE

�

INTRODUCED MARCH 10, 2026

Sponsored by:

Assemblyman� BRIAN BERGEN

District 26 (Morris and Passaic)

SYNOPSIS

���� Repeals �ANCHOR Homestead Property Tax Credit Act�
and �Stay NJ Act.�

CURRENT VERSION OF TEXT

���� As introduced.

��

An Act
eliminating the Affordable New Jersey Communities for
Homeowners and Renters (ANCHOR) Property Tax Relief Program and the Stay NJ
Property Tax Credit Program and revising various parts of the statutory law.

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

���� 1.� N.J.S.2B:20-2 is amended
to read as follows:

���� 2B:20-2. a. The names of
persons eligible for jury service shall be selected from a single juror source
list of county residents whose names and addresses shall be obtained from a
merger of the following lists:� registered voters, licensed drivers,
and

filers of State gross income tax returns
[
and
filers of homestead rebate or credit application forms
]
.� The county
election board, the Division of Motor Vehicles and the State Division of
Taxation shall provide these lists annually to the Assignment Judge of the
county.� The Assignment Judge may provide for the merger of additional lists of
persons eligible for jury service that may contribute to the breadth of the
juror source list.� Merger of the lists of eligible jurors into a single juror
source list shall include a reasonable attempt to eliminate duplication of
names.�

���� b.��� The juror source list
shall be compiled once a year or more often as directed by the Assignment
Judge.�

���� c.���� The juror source list
may be expanded by the Supreme Court as it deems appropriate.�

(cf:� P.L.2007, c.62, s.41)

���� 2.� Section 5 of P.L.2003,
c.112 (C.17B:30-45) is amended to read as follows:

���� 5.��� The department is
authorized to:

���� a.���� Accept assignment of
debts from hospitals which have followed the procedures outlined in section 7
of this act, or such other procedures as the department shall adopt.

���� b.��� Pursue collection of
debts pursuant to this act.� The department shall initiate the program in
phases. The first phase may involve acceptance of assignment of debt that:

���� (1)�� derives from a limited
number of hospitals;

���� (2)�� consists of coinsurance
and deductibles that remain payable after adjudication by a health plan;

���� (3)�� is assigned by a general
hospital;

���� (4)�� is less than two years
old at the date of assignment to the department, as determined by the date of
discharge for inpatient services and date of service for outpatient services;

���� (5)�� involves any of the
above or any combination of the above, or includes such other limitations as
the department determines are desirable to smooth implementation of the program
created by this act.

���� After the first phase, the
department may expand acceptance of assignments as it shall determine pursuant
to this act.

���� c.���� Test assignment data
received from the hospitals to determine whether the records are sufficient to
make set-off practicable, and return records that do not pass the test to the
hospitals.

���� d.��� Conduct such
fact-finding, as is necessary, in preparation for making a determination as to
the validity of debts.

���� e.���� Make final
determinations as to the validity of debts.

���� f.���� Determine the payment
to be collected from the debtor, based upon a "fairness formula" to
be determined by the department. For debt processed by the department during
the fiscal year starting on July 1, 2003, the fairness formula shall be based
upon the department's report entitled "Net Patient Revenue to Charge
Ratio," for the most recent year available.� For debt processed by the
department during the fiscal year starting on July 1, 2004 and thereafter, the
fairness formula shall be based upon the most recent available "Net
Patient Revenue to Charge Ratio" report, or such other measure as the
department determines would most fairly reimburse hospitals for treatment.

���� g.��� Offset liability for the
hospital debts against the New Jersey Gross Income Tax pursuant to
N.J.S.54A:1-1 et seq., including an earned income tax credit provided as a
refund pursuant to P.L.2000, c.80 (C.54A:4-6 et al.)
[
, or whenever any individual is
eligible to receive an NJ SAVER rebate or a homestead rebate pursuant to
P.L.1990, c.61 (C.54:4-8.57 et al.) or P.L.1999, c.63 (C.54:4-8.58a et al.),
and if the rebate is not required to be paid over to the municipal tax collector
under the provisions of section 8 of P.L.1990, c.61 (C.54:4-8.64), and
including any other financial resource authorized as a source capable of offset
for any reason by section 1 of P.L.1981, c.239 (C.54A:9-8.1 et seq.)
]
.

���� h.��� Adjudicate the validity
of all set-off challenges pursuant to N.J.A.C.18:35-10.1 et seq.

���� i.���� Make such decisions as
to compromise and waiver of interest, penalties, post-judgment interest and
write-off as it shall deem prudent.

���� j.���� Refer assigned debts
under section 7 of this act to a collection agency in the event that offsetting
is not practical or is not successful in fully resolving the debt.

���� k.��� Create standards for
settlement of debts through the collection agency process.

���� l.���� Determine to cease
accepting debt from a hospital until such time as the hospital can demonstrate
to the satisfaction of the department that its accuracy has improved to
acceptable levels where the department determines that data forwarded by a
hospital to the department has an unacceptable level of inaccuracies regarding
validity or quality of the debt forwarded to the department.

���� m.�� Contract with other State
agencies for services, including administrative services necessary to carry out
the duties of the department.

���� n.��� Fund the cost of its
operations from the fund created by section 4 of this act.

���� o.��� Adopt rules and
regulations pursuant to the "Administrative Procedure Act," P.L.1968,
c.410 (C.52:14B-1 et seq.) to effectuate the purposes of this act; except that,
notwithstanding any provision of P.L.1968, c.410 to the contrary, the department
may adopt, immediately upon filing with the Office of Administrative Law, such
regulations as the department deems necessary to implement the provisions of
this act, which shall be effective for a period not to exceed six months and
may thereafter be amended, adopted or readopted by the department in accordance
with the requirements of P.L.1968, c.410.

(cf:� P.L.2010, c.87, s.7)

���� 3.� Section 7 of P.L.2003,
c.112 (C.17B:30-47) is amended to read as follows:

���� 7. a. The following procedures
shall apply for those hospitals that wish to participate in the voluntary
assignment program created by this act.

���� b.��� The hospital shall file
with the department a notice signifying its intent to participate voluntarily
and certifying the following:

���� (1)�� the hospital has
determined that the patient is not eligible for charity care under the New
Jersey Hospital Care Payment Assistance Program established by the Department
of Health pursuant to section 10 of P.L.1992, c.160 (C.26:2H-18.60);

���� (2)�� the hospital has
submitted a "clean claim" pursuant to P.L.1999, c.154 (C.17B:30-23 et
al.) and P.L.1999, c.155 (C.17B:30-26 et seq.) to the patient, a responsible
party, Medicaid, Medicare or a health plan, as applicable, within a reasonable
time following the patient's discharge, or in the case of outpatient service,
the date of service;

���� (3)�� the claims have been
fully adjudicated by a health plan, Medicare or Medicaid, where applicable, and
a debt remains outstanding;

���� (4)�� the hospital has not
initiated collection procedures against the patient or responsible party while
a claim was pending adjudication with Medicare or a health plan, for which a
debt remains outstanding;

���� (5)�� the hospital has
notified the patient of the hospital's intention, if the account is not paid in
full, or alternatively through a payment plan with the hospital, to proceed
with legal action, or to turn the bill over to the department for collection.������ c.�������� Nothing
herein shall be deemed to create any new right to collection of hospital debts
by hospitals beyond existing law; nor shall it be deemed to preclude any
existing right to collection.

���� d.��� The department may
determine the content of the notice required by paragraph (5) of subsection b.
of this section to the patient concerning the likelihood that the account will
be turned over to the department for collection.

���� e.���� The minimum amount of
an unpaid bill that may be assigned to the department by a hospital is $100, or
such other minimum as the department shall determine by regulation.

���� f.���� Upon receipt of the
voluntary assignment, the Department of the Treasury shall send, on behalf of
the department, a notice to the person named as a debtor of the hospital,
notifying the person as to receipt of the assignment by the department,
providing the person with 30 days to challenge the validity of the debt, and
providing notice that in the absence of such challenge, a Certificate of Debt
will be filed with the Superior Court of New Jersey.� The notice shall also
include a statement on the department's intention to take action to set off the
liability against any refund of taxes pursuant to the "New Jersey Gross
Income Tax Act" including an earned income tax credit,
[
a NJ SAVER
rebate or a homestead rebate,
]

or other such funds as may be authorized by law.

���� g.��� If the person named as a
debtor responds within the 30-day period, the person shall be provided with an
opportunity to present, either in writing or in person, evidence as to why the
person does not believe he is responsible for the debt. The department shall
provide written notice to both the person and the hospital as to its
determination regarding the validity of the debt, including the imposition of
collection fees and interest, if applicable.

���� h.��� If the person fails to
respond within 30 days to the department, the department may utilize the
provisions of the Set off of Individual Liability (SOIL) program established
pursuant to P.L.1981, c.239 (C.54A:9-8.1 et seq.), to collect any surcharge
levied under this section that is unpaid on or after the effective date of this
act.

���� As additional remedies, the
department may utilize the services of a collection agency to settle the debt
and may also issue a certificate to the Clerk of the Superior Court stating
that the person identified in the certificate is indebted under this law in
such amount as shall be stated in the certificate.� The certificate shall
reference this act. Thereupon the clerk to whom such certificate shall have
been issued shall immediately enter upon the record of docketed judgments: the
name of the person as debtor; the State as creditor; the address of the person,
if shown in the certificate; the amount of the debt so certified; a reference
to this act under which the debt is assessed; and the date of making the
entries.� The docketing of the entries shall have the same force and effect as
a civil judgment docketed in the Superior Court, and the department shall have
all the remedies and may take all of the proceedings for the collection thereof
which may be had or taken upon the recovery of a judgment in an action, but
without prejudice to any right of appeal.� Upon entry by the clerk of the
certificate in the record of docketed judgments in accordance with this
provision, interest in the amount specified by the court rules for
post-judgment interest shall accrue from the date of the docketing of the
certificate; however, payment of the interest may be waived by the department.

���� i.���� Any collection efforts
undertaken pursuant to this act shall be undertaken in accordance with the
"Health Insurance Portability and Accountability Act of 1996,"
Pub.L.104-191 and 45 C.F.R. 160.101 to 164.534, or any other similar law.� The
department and any other entity performing collection activities pursuant to
this act is authorized to enter into any agreements required to comply with
such laws, including, but not limited to, entering into agreements with the
hospitals and collection agencies to provide for appropriate safeguarding of
information.

(cf:� P.L.2012, c.17, s.70)

���� 4.� Section 11 of P.L.1991,
c.187 (C.26:2H-18.33) is amended to read as follows:

���� 11.� a.� If, upon the
discharge of a patient from the hospital, the patient's account has not been
paid in full by the patient or responsible party or by health insurance, or it
is unlikely that the patient's account will be paid in full by the patient or
responsible party or by health insurance, as identified pursuant to paragraphs
(2) and (3) of subsection c. of section 8 of P.L.1991, c.187 (C.26:2H-18.31),
and the patient or responsible party is likely to have assets such as those
identified pursuant to paragraph (4) of subsection c. of section 8 of P.L.1991,
c.187 (C.26:2H-18.31), a hospital shall follow the collection procedure
pursuant to this section unless the patient's aggregate outstanding balance is
less than $250 or unless and until the cost of collecting the account exceeds
the patient's outstanding balance.�

���� b.� The hospital shall
commence the collection procedure within two weeks after a patient's discharge
from the hospital or date of service at the hospital.�

���� The collection procedure shall
include:

���� (1)� At least three billing
statements, each sent at intervals of no longer than four weeks, shall be sent
to the patient's or responsible party's mailing address.�

���� At least two collection
follow-up letters shall follow the three billing statements.� The collection
follow-up letters shall be sent to the patient's or responsible party's mailing
address at an interval of no longer than three weeks.� Each collection follow-up
letter shall state the amount due and owing, the collection history on the
account and the hospital's intention to proceed with legal action if the
outstanding balance is not paid in full or, in the alternative, the patient or
responsible party fails to enter into payment arrangements with the hospital.�
Each collection follow-up letter shall request a partial payment of the
outstanding balance in the patient's account as the minimum amount due and
shall offer to establish a payment schedule for the remainder of the
outstanding balance in the patient's account based upon the patient's or
responsible party's ability to pay.� The letter shall clearly indicate the name
of a person for the patient or responsible party to contact, and a telephone
number for the patient or responsible party to call, in order to arrange such a
payment schedule.�

���� A hospital is not required to
comply with the requirements of sending a third billing statement or two
collection follow-up letters if mail has twice been returned to the hospital,
and hospital personnel, despite reasonable efforts, are unable to determine a
new mailing address for the patient or responsible party;�

���� (2)� At least three attempts
to reach the patient or responsible party by telephone shall be made if
hospital personnel have determined a residence or business telephone number for
the patient or responsible party.� If hospital personnel are not able to make
telephone contact with the patient or responsible party after three attempts,
the hospital shall send a collection telegram;�

���� (3)� Legal action to collect
the amount due and owing on the patient's account shall be taken; and�

���� (4)� The hospital shall
request the department, on behalf of the fund, to request the Department of the
Treasury to apply or cause to be applied the income tax refund
[
or homestead
rebate
]

due the patient or responsible party, or
[
both
the income tax refund and homestead rebate, or so
]

as
much of
[
either or both
]

the income
tax refund
as is necessary to recover the amount due and owing on the
patient's account, pursuant to section 1 of P.L.1981, c.239 (C.54A:9-8.1), for
which purpose the patient's outstanding balance shall be considered a debt to
the fund and the fund shall be considered an agency of State government.�

���� c.� Unless the cost of
completing the procedure, in part or in its entirety, exceeds the outstanding
balance on a patient's account, a hospital shall complete the procedures in
paragraphs (1) and (2) of subsection b. of this section before submitting appropriate
documentation and requesting from the commissioner that the hospital be
reimbursed on a delinquent account from the fund.�

���� If any payment on a delinquent
account is received as a result of compliance with the procedures in subsection
b. of this section and the hospital has already received payment from the fund,
the amount of money the hospital is entitled to receive from the fund shall be
adjusted pursuant to procedures established by the commission.�

���� d.� This section shall not
apply to a patient who: qualifies for charity care pursuant to rules and
regulations adopted by the commissioner; is found to be indigent by a court of
competent jurisdiction pursuant to the provisions of chapter 4 of Title 30 of
the Revised Statutes; or qualifies for care under the federal Hill-Burton
program pursuant to 42 U.S.C. s. 291 et seq.�

���� e.� The commissioner shall
adopt rules and regulations to effectuate the purposes of this section and
section 8 of P.L.1991, c.187 (C.26:2H-18.31); except that nothing in this
section or section 8 of P.L.1991, c.187 (C.26:2H-18.31) shall be construed to prohibit
the commissioner from adopting rules and regulations that are more stringent
than the provisions of this section and section 8 of P.L.1991, c.187
(C.26:2H-18.31).�

(cf:� P.L.1992, c.160, s.27)

���� 5.� Section 14 of P.L.1991,
c.187 (C.26:2H-18.36) is amended to read as follows:

���� 14.� The Department of the
Treasury shall compile and submit to the Department of Health information about
the income of persons whose income tax refund
[
or
homestead rebate
]

was applied to recover the amount due and owing on a patient's account pursuant
to paragraph (4) of subsection b. of section 10 of P.L.1989, c.1
(C.26:2H-18.13) or to paragraph (4) of subsection b. of section 11 of P.L.1991,
c.187 (C.26:2H-18.33).�

���� The information compiled by
the department shall identify the number of persons whose annual income for
1990 is: below $10,000; between $10,000 and $20,000; between $20,001 and
$40,000; between $40,001 and $60,000; between $60,001 and $80,000; and greater
than $80,000.�

(cf: P.L.1992, c.160, s.27)�

���� 6.� Section 5 of P.L.2006,
c.103 (C.37:1-32) is amended to read as follows:

���� 5.��� The following list of
legal benefits, protections and responsibilities of spouses shall apply in like
manner to civil union couples, but shall not be construed to be an exclusive
list of such benefits, protections and responsibilities:

���� a.���� laws relating to title,
tenure, descent and distribution, intestate succession,� survivorship, or other
incidents of the acquisition, ownership or transfer, inter vivos or at death,
of real or personal property, including but not limited to eligibility to hold
real and personal property as tenants by the entirety;

���� b.��� causes of action related
to or dependent upon spousal status, including an action for wrongful death,
emotional distress, loss of consortium, or other torts or actions under
contracts reciting, related to, or dependent upon spousal status;

���� c.���� probate law and
procedure, including nonprobate transfer;

���� d.��� adoption law and
procedures;

���� e.���� laws relating to
insurance, health and pension benefits;

���� f.���� domestic violence
protections pursuant to the "Prevention of Domestic Violence Act of
1991," P.L.1991, c.261 (C.2C:25-17 et al.) and domestic violence programs;

���� g.��� prohibitions against
discrimination based upon marital status;

���� h.��� victim's compensation
benefits, including but not limited to compensation to spouse, children and
relatives of homicide victims;

���� i.���� workers' compensation
benefits pursuant to chapter 15 of Title 34 of the Revised Statutes, including
but not limited to survivors' benefits and payment of back wages;

���� j.���� laws relating to
emergency and nonemergency medical care and treatment, hospital visitation and
notification, and any rights guaranteed to a hospital patient pursuant to
P.L.1989, c.170 (C.26:2H-12.7 et seq.) or a nursing home resident pursuant to
P.L.1976, c.120 (C.30:13-1 et seq.);

���� k.��� advance directives for
health care and designation as a health care representative pursuant to
P.L.1991, c.201 (C.26:2H-53 et al.);

���� l.���� family leave benefits
pursuant to P.L.1989, c.261 (C.34:11B-1 et seq.);

���� m.�� public assistance
benefits under State law, including, but not limited to:� Work First New Jersey
benefits pursuant to P.L.1997, c.38 (C.44:10-55 et seq.); medical assistance
pursuant to P.L.1968, c.413 (C.30:4D-1 et seq.); Supplemental Security Income pursuant
to P.L.1973, c.256 (C.44:7-85 et seq.); pharmaceutical assistance pursuant to
P.L.1975, c.194 (C.30:4D-20 et seq.) and P.L.2001, c.96 (C.30:4D-43 et seq.);
hearing aid assistance pursuant to P.L.1987, c.298 (C.30:4D-36 et seq.); and
utility benefits pursuant to P.L.1979, c.197 (C.48:2-29.15 et seq.) and
P.L.1981, c.210 (C.48:2-29.30 et al.);

���� n.��� laws relating to taxes
imposed by the State or a municipality� including but not limited to
[
homestead
rebate tax allowances,
]

tax deductions based on marital status or exemptions from realty transfer tax
based on marital status;

���� o.��� laws relating to
immunity from compelled testimony and the marital communication privilege;

���� p.��� the home ownership
rights of a surviving spouse;

���� q.��� the right of a spouse to
a surname change without petitioning the court;

���� r.���� laws relating to the
making of, revoking and objecting to anatomical gifts pursuant to P.L.1969,
c.161 (C.26:6-57 et seq.);

���� s.���� State pay for military
service;

���� t.���� application for
absentee ballots;

���� u.��� legal requirements for
assignment of wages; and

���� v.��� laws related to tuition
assistance for higher education for surviving spouses or children.

(cf: P.L.2006, c.103, s.5)

���� 7.� Section 3 of P.L.2021,
c.371 (C.47:1B-3) is amended to read as follows:

���� 3.� a. The following
exceptions shall apply to the requirement to redact, and the prohibition
against the disclosure of, a home address pursuant to section 2 of P.L.2021,
c.371 (C.47:1B-2) in accordance with section 2 of P.L.2015, c.226 (C.47:1-17),
section 1 of P.L.1995, c.23 (C.47:1A-1.1), or section 6 of P.L.2001, c.404
(C.47:1A-5):

���� (1)�� Copies of voter
registration files maintained in the Statewide voter registration system
pursuant to section 2 of P.L.2005, c.145 (C.19:31-32) and maintained by the
commissioner of registration in each county pursuant to R.S.19:31-3 shall be
provided as redacted pursuant to section 2 of P.L.2021, c.371 (C.47:1B-2),
except that copies of the files as unredacted pursuant thereto shall be
provided to the following individuals, upon the individual's signing of an
affidavit attesting to the individual's qualifying status pursuant hereto:

���� (a)�� the chairperson of the
county or municipal committee of a political party, as appropriate under
R.S.19:7-1, or a designee thereof, for distribution to any person authorized to
serve as a challenger pursuant to R.S.19:7-1 or section 2 of P.L.2021, c.40 (C.19:15A-2),
subject to the limitations in section 1 of P.L.1960, c.82 (C.19:7-6.1); and the
unredacted copies may only be used for the purpose specified in R.S.19:7-5;

���� (b)�� a candidate, or a
designee thereof, for distribution to a challenger appointed thereby pursuant
to section 2 of P.L.2021, c.40 (C.19:15A-2) for the person's use in accordance
with R.S.19:7-5;

���� (c)�� a candidate acting as a
challenger pursuant to R.S.19:7-2 or the other person appointed thereunder, for
use in accordance with R.S.19:7-5;

���� (d)�� any vendor, contractor,
or organization carrying out a function of a county or of the State concerning
the administration or conduct of elections; and

���� (e)�� upon order of a judge of
the Superior Court after a finding that the unredacted copy is necessary to
determine the merits of a petition filed in accordance with R.S.19:29-3, a
person filing such petition or the respondent or both.

���� This paragraph shall apply to
registry lists as described in section 2 of P.L.1947, c.347 (C.19:31-18.1).

���� (2)�� Other than as provided
in subparagraphs (d) and (e) of paragraph (4) of this subsection, a document
affecting the title to real property, as defined by N.J.S.46:26A-2, recorded
and indexed by a county recording officer, or as otherwise held or maintained
by the Division of Taxation, a county board of taxation, a county tax
administrator, or a county or municipal tax assessor, that contains an address
subject to redaction or nondisclosure consistent with this act, P.L.2021, c.371
(C.47:1B-1 et al.):

���� may instead or in addition
include the redaction and nondisclosure of the names or other information of
approved covered persons, as specified by the Director of the Division of
Taxation, which redaction and nondisclosure may include masking of such names
or other information, and

���� shall be provided as
unredacted to the following persons when requested in such person's ordinary
course of business:

���� (a)�� a title insurance
company, a title insurance agent, or an approved attorney, as defined in
section 1 of P.L.1975, c.106 (C.17:46B-1);

���� (b)�� a mortgage guarantee
insurance company, as described in section 4 of P.L.1968, c.248 (C.17:46A-4);

���� (c)�� a mortgage loan
originator, as defined in section 3 of P.L.2009, c.53 (C.17:11C-53);

���� (d)�� a registered title
search business entity, as defined in section 4 of P.L.2021, c.371
(C.17:46B-1.1);

���� (e)�� a real estate broker, a
real estate salesperson, a real estate broker-salesperson, a real estate
salesperson licensed with a real estate referral company, or a real estate
referral company, as such terms are defined in R.S.45:15-3; and

���� (f)�� an individual or
business that has made or received an offer for the purchase of real estate and
real property, or any portion thereof, to or from a covered person whose
address is subject to redaction or nondisclosure pursuant to section 2 of
P.L.2021, c.371 (C.47:1B-2).

���� This act shall not be
construed to prohibit a county recording officer from returning a document as
unredacted to any person who submitted the document for recordation.

���� (3)�� A home address as
unredacted may be provided by a public agency to the majority representative of
such agency's employees.

���� (4)�� The following shall not
be subject to redaction or nondisclosure pursuant to section 2 of P.L.2021,
c.371 (C.47:1B-2):

���� (a)�� records and documents,
including Uniform Commercial Code filings and financing statements, maintained
by the Division of Revenue and Enterprise Services in the Department of the
Treasury;

���� (b)�� petitions naming
candidates for office pursuant to R.S.19:13-1 and R.S.19:13-4;

���� (c)�� petitions signed in
accordance with R.S.19:13-6;

���� (d)�� records evidencing any
lien, judgement, or other encumbrance upon real or other property;

���� (e)�� assessment lists subject
to inspection pursuant to R.S.54:4-38 when inspected in person;

���� (f)�� the index of all
recorded documents maintained by a county recording officer as under
N.J.S.46:26A-8 when inspected in person; and

���� (g)�� property that is
presumed abandoned under the "Uniform Unclaimed Property Act,"
P.L.1989, c.58 (C.46:30B-1 et seq.).

���� (5)�� A public agency may
share unredacted information with any vendor, contractor, or organization to
carry out the purposes for which the public agency entered into an agreement
with the vendor, contractor, or organization.� The vendor, contractor, or
organization shall not use such information in any manner other than as
necessary to carry out the purposes of the agreement.

���� (6)�� For a record or other
document containing a home address required to be redacted pursuant to section
2 of P.L.2021, c.371 (C.47:1B-2) that, because of the characteristics or
properties of the record or document, is only available to be viewed in person,
a custodian or other government official shall make every reasonable effort to
hide such address when allowing an individual without authority to view such
address as unredacted to view the record or document.

���� (7)��
[
For the
purposes of the calculation of property tax benefits and the administration of
property tax credits for eligible claimants pursuant to the "Stay NJ
Act," P.L.2021, c.75 (C.54:4-8.75a et al.), municipalities may share
unredacted property tax information with the Director of the Division of
Taxation in the Department of the Treasury, and the director may provide to
municipalities unredacted amounts of property tax credits to be applied against
property tax bills of eligible claimants.
]

(Deleted by amendment, P.L.��� , c.�� ) (pending before the Legislature as
this bill)

���� b.��� Nothing in this act
shall be construed to require redaction or nondisclosure of any information in
any document, record, information, or database shared with or otherwise
provided to any other government entity.

���� c.���� Information otherwise
subject to redaction or nondisclosure pursuant to section 2 of P.L.2021, c.371
(C.47:1B-2) may be provided as unredacted upon order of a judge of the Superior
Court or of any other court of competent jurisdiction.

���� d.��� This section shall not
be construed to require a record to be made available that is not otherwise
required to be made available under any other law or regulation.

���� e.���� The Director of the
Division of Taxation may issue any guidance, guidelines, or rules and
regulations necessary to effectuate the purposes of this section. The rules and
regulations shall be effective immediately upon filing with the Office of
Administrative Law for a period not to exceed 18 months, and shall, thereafter,
be amended, adopted, or readopted in accordance with the provisions of the
"Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.).

(cf: P.L.2024, c.88, s.20)

���� 8.� Section 1 of P.L.2015,
c.167 (C.52:18-51) is amended to read as follows:

���� 1.��� As used in P.L.2015,
c.167 (C.52:18-51 et seq.):

���� "Economic development
subsidy" means the provision of an amount of funds to a recipient business
by or from a State public body with a value of greater than $25,000 for the
purpose of stimulating economic development in New Jersey, including, but not
limited to, any bond, grant, loan, loan guarantee, matching fund, tax credit,
or other tax expenditure.� "Economic development subsidy" shall not
mean any contract under which a State public body purchases or otherwise
procures goods, services, or construction on an unsubsidized basis, including
any contract solely for the construction or renovation of a facility owned by a
State public body.

���� "Recipient business"
means any non-governmental person, association, for-profit or non-profit
corporation, joint venture, limited liability company, partnership, sole
proprietorship, or other form of business organization or entity either within
or outside this State that receives an economic development subsidy.� A
"recipient business" shall not mean a public or private institution
of higher education.

���� "State public body"
means the State of New Jersey or any agency, authority, board, commission, or
instrumentality of the State.� "State public body" shall not mean a
political subdivision of the State or an agency, authority, board, commission,
or instrumentality of a political subdivision of the State.

���� "Tax expenditure"
means the amount of foregone tax collections due to any abatement, reduction,
exemption, credit, or transfer certificate against any State tax, including,
but not limited to: taxes on raw materials, inventories, or other assets; taxes
on gross receipts, income, or sales; and any use, excise, or utility tax.�
"Tax expenditure" shall not mean: any credit against any tax
liability of an employee; any personal exemption,
[
homestead rebate,
]
credit, or
deduction for the expenses of a household or individual; or other reduction of
the tax liability of an individual or household.

(cf: P.L.2015, c.167, s.1)

���� 9.� Section 1 of P.L.2017,
c.36 (C.52:27D-18.3) is amended to read as follows:

���� 1.��� The Division of Local
Government Services in the Department of Community Affairs shall post on its
Internet web page a summary of property tax data, based on information provided
by the Division of Taxation in the Department of the Treasury, for the current
calendar year, and for each of the immediately preceding 10 calendar years.�
The division shall also post on its web page a summary of local government
budget data for the current calendar year, and for each of the immediately
preceding 10 calendar years, except that the first calendar year such data
shall be published for is calendar year 2015.

���� The property tax data summary
shall provide the public with information about the property tax levy for the
previous year in each county, municipality, fire district, and school district
in the State, and shall include such other statistical information as the
division determines to be useful for the public's understanding of the
individual components that make up each taxpayer's property tax bill.

���� In each year, the data shall
include, but shall not be limited to, the amount of the average residential
property tax bill, the number of residential taxpayers who received a homestead
credit payment, and the amount of the average homestead credit payment for each
municipality in the State.� The property tax data summary shall also include
information about the following property tax relief programs:�
[
the
"Homestead Property Tax Credit Act," sections 1 through 10 of
P.L.1990, c.61 (C.54:4-8.57 through 54:4-8.66) and sections 3, 14 through 16,
18 and 19 of P.L.1999, c.63 (C.54:4-8.58a and C.54:4-8.66a through
C.54:4-8.66e);
]

the "Property Tax Deduction Act," P.L.1996, c.60 (C.54A:3A-15 et
seq.); the homestead property tax reimbursement program, P.L.1997, c.348
(C.54:4-8.67 et al.); the disabled veterans property tax exemption, P.L.1948,
c.259 (C.54:4-3.30 et seq.); the veterans property tax deduction, P.L.1963,
c.171 (C.54:4-8.10 et seq.); and the senior and disabled property tax
deduction, P.L.1963, c.172 (C.54:4-8.40 et seq.).

���� The data shall also include,
but shall not be limited to, the following information:

���� a.���� total net valuation
taxable,

���� b.��� State equalization table
average ratio,

���� c.���� net county taxes,

���� d.��� county library levy,

���� e.���� county health services
levy,

���� f.���� county open space
preservation levy,

���� g.��� total county levy,

���� h.��� school property tax
levy,

���� i.���� school property tax
levy for consolidated, joint, and regional school districts,

���� j.���� municipal levy required
for debt service of Type I school districts,

���� k.��� total school levy,

���� l.���� municipal purposes
property tax levy,

���� m.�� municipal open space
preservation levy,

���� n.��� municipal library levy,

���� o.��� total municipal levy,

���� p.��� the total levy used to
determine the tax rate for each county, municipality, fire district, and school
district; and

���� q.��� the equalized and
non-equalized tax rates for each local unit.

(cf: P.L.2017, c.36, s.1)

���� 10. Section 3 of P.L.2007,
c.200 (C.52:39-3) is amended to read as follows:

���� 3.��� For the purposes of this
act:

���� "Corporate parent"
means either: a person, association, corporation, joint venture, partnership,
or other business entity, that owns or controls 50% or more of a recipient
corporation; or the recipient corporation itself, if no other person, association,
corporation, joint venture, partnership, or other entity, owns or controls 50%
or more of the recipient corporation.

���� "Date of development
subsidy" means the initial date that a granting body provides the monetary
value of a development subsidy to a recipient corporation provided, however,
that if the development subsidy is for the installation of new equipment, the
date shall be the date the recipient corporation puts the equipment into
service and provided, further, that if the development subsidy is for
improvements to property, the date shall be the date the improvements are
finished or the date the recipient corporation occupies the property, whichever
is earlier.

���� "Development
subsidy" means the authorizing of the provision or providing to a
recipient corporation of an amount of funds by or from a public body with a
value of not less than $25,000 for the purpose of stimulating economic
development in New Jersey, including, but not limited to, any bond, grant,
loan, loan guarantee, matching fund or any tax expenditure.� "Development
subsidy" does not refer to any contract under which a public body
purchases or otherwise procures goods, services or construction on an unsubsidized
basis, including any contract solely for the construction or renovation of a
facility owned by a public body.� "Development subsidy" does not mean
any authorizing or providing of funds by or from a public body to a recipient
corporation, including by means of a tax expenditure, for the exclusive purpose
of the development or production of affordable housing, for the exclusive
purpose of subsidizing site remediation, recycling, commuter transportation
assistance, pollution reduction, energy conservation or other programs to
improve the environment, or for the exclusive purpose of providing benefits to
employees of the recipient corporation.� "Development subsidy" does
not mean any authorizing or providing of funds by or from a public body to a
non-profit organization, including by means of a tax expenditure, for the
exclusive purpose of subsidizing the development of facilities used to provide
recreational, educational, arts or cultural programs or childcare or healthcare
services.

���� "Employee benefits"
means the average rate of benefit costs paid by a recipient corporation to or
for its employees, including, but not limited to, the cost to the recipient
corporation of health care benefits, pension benefits and apprenticeship or
other training and education benefits, but excluding any costs to the recipient
corporation of unemployment compensation, workers' compensation or temporary
disability benefits, Social Security benefits, or any other employee benefits
which the recipient corporation is required by State or federal law to pay.�
"Employee benefits" do not include any payroll deductions or other
costs paid by employees for the benefits.

���� "Full-time job"
means a job in which an individual is employed by a recipient corporation for
at least 35 hours per week.

���� "Granting body"
means a public body that provides or authorizes a development subsidy and, in
the case of a tax expenditure related to any tax paid to the State, means the
State Treasurer.

���� "Health benefits"
means health benefits provided under a group health plan as defined in section
14 of P.L.1997, c.146 (C.17B:27-54), a health benefits plan as defined in
section 1 of P.L.1992, c.162 (C.17B:27A-17), or a policy or contract of health
insurance covering more than one person issued pursuant to Title 17B of the New
Jersey Statutes.

���� "Part-time job"
means a job in which an individual is employed by a recipient corporation for
less than 35 hours per week.

���� "Project site" means
the site of a project inside New Jersey for which any development subsidy is
provided.

���� "Public body" or
"State" means the State of New Jersey or any agency, instrumentality
or authority of the State, but not a political subdivision of the State.

���� "Recipient
corporation" means any non-governmental person, association, corporation,
joint venture, partnership or other entity that receives a development subsidy.

���� "Tax expenditure"
means the amount of foregone tax collections due to any abatement, reduction,
exemption or credit against any State tax, including, but not limited to, taxes
on raw materials, inventories or other assets, taxes on gross receipts, income
or sales, and any use, excise or utility tax.� "Tax expenditure" does
not refer to any credit against any tax liability of an employee or any
personal exemption,
[
homestead
rebate,
]

credit or deduction for the expenses of a household or individual, or other
reduction of the tax liability of an individual or household.

���� "Temporary job"
means a job for which an individual is hired for a limited period of time,
which shall include all jobs for construction at the project site.

���� "Value of a development
subsidy" means the dollar value of the development subsidy provided to the
recipient corporation.� In the case of a loan or loan guarantee provided by a
public body to a recipient corporation or tax-exempt financing authorized by a
public body, the "value of a development subsidy" means the amount
loaned.

(cf: P.L.2007, c.200, s.3)

���� 11.� Section 8 of P.L.1963,
c.171 (C.54:4-8.17) is amended to read as follows:

���� 8.��� No person shall be
allowed a veteran's deduction from the tax assessed against real and personal
property of more than $100 in the aggregate in tax year 2000, $150 in the
aggregate in tax year 2001, $200 in the aggregate in tax year 2002 and $250 in
the aggregate in any subsequent tax year, but a veteran's deduction may be
claimed in any taxing district in which the claimant has taxable property and
may be apportioned, at the claimant's option, between two or more taxing
districts; provided such claims shall not exceed $100 in the aggregate in tax
year 2000, $150 in the aggregate in tax year 2001, $200 in the aggregate in tax
year 2002 and $250 in the aggregate in any subsequent tax year.� If a surviving
spouse, as herein defined, shall have been honorably discharged or released
under honorable circumstances from active service in any branch of the Armed
Forces of the United States, the surviving spouse shall be entitled to a
veteran's deduction for each status.� The veteran's deductions herein provided shall
be in addition to any exemptions now or hereafter provided by any other statute
for disabled veterans or surviving spouses, as herein defined, and in addition
to any deductions provided under P.L.1963, c.172 (C.54:4-8.40 et seq.) for
senior citizens and the permanently and totally disabled, and certain surviving
spouses thereof, to which the claimant is entitled.
[
In addition, a claimant may
receive any homestead rebate or credit provided by law.
]

(cf: P.L.2019, c.413, s.6)

���� 12.� Section 2 of P.L.1963,
c.172 (C.54:4-8.41) is amended to read as follows:

���� 2.� Every person, a citizen
and resident of this State of the age of 65 or more years, or less than 65
years of age who is permanently and totally disabled, having an annual income
not in excess of the limitations provided in this section and residing in a dwelling
house owned by him which is a constituent part of his real property or residing
in a dwelling house owned by him which is assessed as real property but which
is situated on land owned by another or others, or residing as a tenant
shareholder in a cooperative or mutual housing corporation, shall be entitled,
annually, on proper claim being made therefor, to a deduction against the tax
or taxes assessed against such real property, to an amount not exceeding the
amount of said tax, the proportionate share of said tax attributable to his
unit, or the sum provided in this section, whichever is the lesser, but no such
deduction from taxes shall be in addition to any other deduction or exemption
from taxes to which said person may be entitled, except a veteran's deduction
provided under P.L.1963, c.171 (C.54:4-8.10 et seq.).�
[
A citizen and
resident granted a deduction pursuant to this section may receive in addition
any homestead rebate or credit provided by law.
]
�

���� For the purposes of this
section, the annual income limitation shall be: $5,000.00 for any year prior to
1981; $8,000.00 for the year 1981; $9,000.00 for the year 1982; and $10,000.00
for year 1983 and each year thereafter.�

���� The sum deducted pursuant to
this section shall not exceed:� in any year prior to 1981, $160.00; in the year
1981, $200.00; in the year 1982, $225.00; and in the year 1983 and in each year
thereafter, $250.00.�

���� For the purposes of this act:

���� a.�� The income of a married
person shall be deemed to include an amount equal to the income of the spouse
during the applicable income year, except for such portion of that year as the
two were living apart in a state of separation, whether under judicial decree
or otherwise.�

���� b.�� The requirement of
ownership shall be satisfied by the holding of a beneficial interest in the
dwelling house where legal title thereto is held by another who retains a
security interest in the dwelling house.�

(cf: P.L.1989, c.252, s.2)�

���� 13.� Section 1 of P.L.1997,
c.348 (C.54:4-8.67) is amended to read as follows:

���� 1.��� As used in P.L.1997,
c.348 (C.54:4-8.67 et seq.):

���� "Base year" means,
in the case of a person who is an eligible claimant on or before December 31,
1997, the tax year 1997; and in the case of a person who first becomes an
eligible claimant after December 31, 1997, the tax year in which the person
first becomes an eligible claimant.� In the case of an eligible claimant who
subsequently moves from the homestead for which the initial eligibility was
established, the base year shall be the first full tax year during which the
person resides in the new homestead. Provided however, a base year for an
eligible claimant after such a move shall not apply to tax years commencing
prior to January 1, 2009.�
[
In
the case of an eligible claimant who receives a Stay NJ property tax credit in
lieu of a homestead property tax reimbursement pursuant to section 4 of
P.L.2023, c.75 (C.54:4-8.75d), the base year of that eligible claimant shall
remain unchanged.
]

���� "Commissioner" means
the Commissioner of Community Affairs.

���� "Director" means the
Director of the Division of Taxation.

���� "Condominium" means
the form of real property ownership provided for under the "Condominium
Act," P.L.1969, c.257 (C.46:8B-1 et seq.).

���� "Cooperative" means
a housing corporation or association which entitles the holder of a share or
membership interest thereof to possess and occupy for dwelling purposes a
house, apartment or other unit of housing owned or leased by the corporation or
association, or to lease or purchase a unit of housing constructed or to be
constructed by the corporation or association.

���� "Disabled person"
means an individual receiving monetary payments pursuant to Title II of the
federal Social Security Act (42 U.S.C. s.401 et seq.), or receiving disability
payments pursuant to the federal Railroad Retirement Act, 45 U.S.C. s.231 et
seq., on December 31, 1998 or on December 31 in all or any part of the year for
which a homestead property tax reimbursement under this act is claimed.

���� "Dwelling house"
means any residential property assessed as real property which consists of not
more than four units, of which not more than one may be used for commercial
purposes, but shall not include a unit in a condominium, cooperative, horizontal
property regime, or mutual housing corporation.

���� "Eligible claimant"
means a person who:

���� is 65 or more years of age on
or before December 31 of any tax year for which a homestead property tax
reimbursement is sought, or who is a disabled person;

���� is an owner of a homestead or
the lessee of a site in a mobile home park on which site the applicant owns a
manufactured or mobile home for the entire tax year for which a homestead
property tax reimbursement is sought;

���� has an annual income of less
than $17,918 in tax year 1998, less than $18,151 in tax year 1999, or less than
$37,174 in tax year 2000 if single or, if married, whose annual income combined
with that of the spouse is less than $21,970 in tax year 1998, less than
$22,256 in tax year 1999, or less than $45,582 in tax year 2000, which income
eligibility limits for single and married persons shall be subject to
adjustments in tax years 2001 through 2006 pursuant to section 9 of P.L.1997,
c.348 (C.54:4-8.68);

���� has an annual income of
$60,000 or less in tax year 2007, $70,000 or less in tax year 2008, or $80,000
or less in tax year 2009, if single or married, which income eligibility limits
shall be subject to adjustments in tax years 2010 through 2021 pursuant to
section 9 of P.L.1997, c.348 (C.54:4-8.68);

���� has an annual income of
$150,000 or less in tax year 2022, if single or married, which income
eligibility limits shall be subject to adjustments in subsequent tax years
pursuant to section 9 of P.L.1997, c.348 (C.54:4-8.68);

���� has, for at least three
calendar years, including the entire tax year for which a homestead property
tax reimbursement is sought, owned and resided in the homestead for which a
homestead property tax reimbursement is sought prior to the date that an initial
application for a homestead property tax reimbursement is filed.� A person who
has been an eligible claimant for a previous tax year shall qualify as an
eligible claimant beginning the second full tax year following a move to
another homestead in New Jersey, despite not meeting the three-year minimum
residency and ownership requirement required for initial claimants under this
paragraph, provided that the person satisfies the income eligibility limits for
the tax year.� Provided, however, eligibility beginning in a second full tax
year after such a move shall not apply to tax years commencing prior to January
1, 2010.

���� "Homestead" means:

���� a dwelling house and the land
on which that dwelling house is located which constitutes the place of the
eligible claimant's domicile and is owned and used by the eligible claimant as
the eligible claimant's principal residence;

���� a site in a mobile home park
equipped for the installation of manufactured or mobile homes, where these
sites are under common ownership and control for the purpose of leasing each
site to the owner of a manufactured or mobile home for the installation thereof
and such site is used by the eligible claimant as the eligible claimant's
principal residence;

���� a dwelling house situated on
land owned by a person other than the eligible claimant which constitutes the
place of the eligible claimant's domicile and is owned and used by the eligible
claimant as the eligible claimant's principal residence;

���� a condominium unit or a unit
in a horizontal property regime or a continuing care retirement community which
constitutes the place of the eligible claimant's domicile and is owned and used
by the eligible claimant as the eligible claimant's principal residence.

���� In addition to the generally
accepted meaning of "owned" or "ownership," a homestead
shall be deemed to be owned by a person if that person is a tenant for life or
a tenant under a lease for 99 years or more, is entitled to and actually takes
possession of the homestead under an executory contract for the sale thereof or
under an agreement with a lending institution which holds title as security for
a loan, or is a resident of a continuing care retirement community pursuant to
a contract for continuing care for the life of that person which requires the
resident to bear, separately from any other charges, the proportionate share of
property taxes attributable to the unit that the resident occupies;

���� a unit in a cooperative or
mutual housing corporation which constitutes the place of domicile of a
residential shareholder or lessee therein or of a lessee or shareholder who is
not a residential shareholder therein, which is used by the eligible claimant
as the eligible claimant's principal residence.

���� "Homestead property tax
reimbursement" means payment of the difference between the amount of
property tax or site fee constituting property tax due and paid in any year on
any homestead, exclusive of improvements not included in the assessment on the
real property for the base year, and the amount of property tax or site fee
constituting property tax due and paid in the base year, when the amount paid
in the base year is the lower amount, but such calculations shall be reduced by
any current year property tax reductions or reductions in site fees
constituting property taxes resulting from judgments entered by county boards
of taxation or the State Tax Court.

���� "Horizontal property
regime" means the form of real property ownership provided for under the
"Horizontal Property Act," P.L.1963, c.168 (C.46:8A-1 et seq.).

���� "Income" means all
New Jersey gross income required to be reported pursuant to the "New
Jersey Gross Income Tax Act," N.J.S.54A:1-1 et seq., before the
application of any authorized exclusion or deduction, except also including:
interest income excluded from taxation pursuant to N.J.S.54A:6-14; pension and
annuity income excluded from taxation pursuant to N.J.S.54A:6-10 ; income
derived from distributions from, or roll over to, a Roth IRA excluded from
taxation pursuant to N.J.S.54A:6-28; other retirement income excluded from
taxation pursuant to
[
N.J.S.54A:6-15
]

section 3
of P.L.1977, c.273 (C.54A:6-15)
; and Social Security income excluded from
taxation pursuant to N.J.S.54A:6-2, as self-reported by the homeowner.

���� "Manufactured home"
or "mobile home" means a unit of housing which:

���� Consists of one or more
transportable sections which are substantially constructed off site and, if
more than one section, are joined together on site;

���� Is built on a permanent
chassis;

���� Is designed to be used, when
connected to utilities, as a dwelling on a permanent or nonpermanent
foundation; and

���� Is manufactured in accordance
with the standards promulgated for a manufactured home by the Secretary of the
United States Department of Housing and Urban Development pursuant to the
"National Manufactured Housing Construction and Safety Standards Act of
1974," Pub.L.93-383 (42 U.S.C. s.5401 et seq.) and the standards
promulgated for a manufactured or mobile home by the commissioner pursuant to
the "State Uniform Construction Code Act," P.L.1975, c.217
(C.52:27D-119 et seq.).

���� "Mobile home park"
means a parcel of land, or two or more parcels of land, containing no fewer
than 10 sites equipped for the installation of manufactured or mobile homes,
where these sites are under common ownership and control for the purpose of
leasing each site to the owner of a manufactured or mobile home for the
installation thereof and where the owner or owners provide services, which are
provided by the municipality in which the park is located for property owners
outside the park, which services may include but shall not be limited to:

���� The construction and
maintenance of streets;

���� Lighting of streets and other
common areas;

���� Garbage removal;

���� Snow removal; and

���� Provisions for the drainage of
surface water from home sites and common areas.

���� "Mutual housing
corporation" means a corporation not-for-profit, incorporated under the
laws of this State on a mutual or cooperative basis within the scope of section
607 of the Lanham Act (National Defense Housing), Pub.L.849, (42 U.S.C. s.1521
et seq.), as amended, which acquired a National Defense Housing Project
pursuant to that act.

���� "Principal
residence" means a homestead actually and continually occupied by an
eligible claimant as his or her permanent residence, as distinguished from a
vacation home, property owned and rented or offered for rent by the claimant,
and other secondary real property holdings.

���� "Property tax" means
the general property tax due and paid as set forth in this section, and shall
include the amount of property tax credit as defined in section 1 of P.L.2018,
c.11 (C.54:4-66.6), on a homestead, but does not include special assessments
and interest and penalties for delinquent taxes.� For the sole purpose of
qualifying for a benefit under P.L.1997, c.348 (C.54:4-8.67 et seq.), property
taxes paid by June 1 of the year following the year for which the benefit is
claimed will be deemed to be timely paid.

���� "Site fee constituting
property tax" means 18 percent of the annual site fee paid or payable to
the owner of a mobile home park.

���� "Tax year" means the
calendar year in which a homestead is assessed and the property tax is levied
thereon and it means the calendar year in which income is received or accrued.

(cf:� P.L.2025, c.24, s.1).

���� 14.� Section 3 of P.L.1997,
c.348 (C.54:4-8.70) is amended to read as follows:

���� 3. a.
[
For tax years
before the implementation of the single combined application required pursuant
to section 6 of P.L.2023, c.75 (C.54:4-8.75f), an
]

An
application for a
homestead property tax reimbursement hereunder shall be filed with the director
annually beginning April 1 and ending October 31 of the year following the year
for which the claim is being made and shall reflect the prerequisites for a
homestead property tax reimbursement on December 31 of the tax year for which
the claim is being made; provided, however, that the director may, by rule,
designate a later date as the date by which the application shall be filed or
waive the requirement for filing an annual application for any year or years
subject to any limitations and conditions the director may deem appropriate.�
The application shall be on a form prescribed by the director and provided for
the use of applicants hereunder.� Each applicant making a claim for a homestead
property tax reimbursement under this act shall provide, if required by the director,
to the director a copy of his or her current year property tax bill or current
year site fee bill on the homestead constituting that person's principal
residence and a copy of his or her property tax bill for the base year or site
fee bill for the base year on the same homestead, or other equivalent proof as
permitted by the director.

���� It shall be the duty of every
eligible claimant to inform the director of any change in his or her status or
homestead which may affect his or her right to continuance of the homestead
property tax reimbursement.

���� If an eligible claimant
receives an additional homestead property tax reimbursement to which the
claimant was not entitled or greater than the reimbursement to which the
claimant was entitled, the director shall permit the claimant to enter into an
installment payment agreement for a reasonable period of time that will enable
the claimant to completely satisfy the amount of the reimbursement paid to
which the claimant was not entitled.� If the claimant does not enter into an
installment payment agreement, the director may, in addition to all other
available legal remedies, offset such amount against a gross income tax refund
or amount due pursuant to P.L.1990, c.61.

���� b.���
[
For tax years
on and after the implementation of the single combined application required
pursuant to section 6 of P.L.2023, c.75 (C.54:4-8.75f), an application for a
homestead property tax reimbursement hereunder shall be filed with the director
annually, beginning February 1 and ending October 31of the year following the
year for which the claim is being made, using the single combined application
and in accordance with the requirements of section 6 of P.L.2023, c.75
(C.54:4-8.75f).
]

(Deleted by amendment, P.L.��� , c.�� ) (pending before the Legislature as
this bill)

(cf: P.L.2024, c.88, s.17)

���� 15.� Section 7 of P.L.1997,
c.348 (C.54:4-8.74) is amended to read as follows:

���� 7. a. Except as provided in
subsection b. of this section, in the event that a previously eligible claimant
ceases to be an eligible claimant for any tax year, the base year for that
claimant shall be the year prior to which the claimant again becomes an
eligible claimant.

����
[
In the case of an eligible
claimant who receives a Stay NJ property tax credit in lieu of a homestead
property tax reimbursement pursuant to section 4 of P.L.2023, c.75
(C.54:4-8.75d), the eligible claimant shall remain an eligible claimant for the
purposes of P.L.1997, c.348 (C.54:4-8.67 et seq.), and the base year of that
eligible claimant shall remain unchanged as long as the eligible claimant meets
all of the other eligibility requirements of P.L.1997, c.348 (C.54:4-8.67 et
seq.).
]

���� b.��� If, for any tax year, a
person, who was in the prior tax year an eligible claimant, shall have income
that exceeds the income limit for that tax year, that person shall not receive
a homestead property tax reimbursement for that tax year but shall maintain
their base year without change, as long as the person shall have income in the
next immediately succeeding tax year that does not exceed the income limit for
that tax year.� If that person's income for any succeeding tax year exceeds the
income limit for that tax year as well, the base year for that claimant shall
be changed to be the year prior to which the claimant again becomes an eligible
claimant.

(cf: P.L.2023, c.84, s.1)

���� 16.� Section 2 of P.L.2008,
c.119 (C.54:4-8.82) is amended to read as follows:

���� 2.��� Notwithstanding any
other provision of law to the contrary, for tax year 2008 and all subsequent
tax years, the total amount of rebates, credits, deductions, or exemptions
received by a taxpayer, or on behalf of the taxpayer, for a tax year pursuant
to
:

[
the
"Homestead Property Tax Credit Act," sections 1 through 10 of
P.L.1990, c.61 (C.54:4-8.57 through 54:4-8.66) and sections 3, 14 through 16,
18 and 19 of P.L.1999, c.63 (C.54:4-8.58a and C.54:4-8.66a through
C.54:4-8.66e);
]

the homestead property tax reimbursement program, P.L.1997, c.348 (C.54:4-8.67
et al.); the annual veterans deduction, P.L.1963, c.171 (C.54:4-8.10 et seq.);
or the property tax deduction for senior citizens and disabled persons,
P.L.1963, c.172 (C.54:4-8.40 et seq.) may not exceed the total amount of
property taxes or rent constituting property taxes and site fee constituting
property tax paid by the taxpayer for the taxpayer's residence for the same tax
year.

(cf: P.L.2008, c.119, s.2)

���� 17.� R.S.54:4-65 is amended to
read as follows:

���� 54:4-65. a. The Director of
the Division of Local Government Services in the Department of Community
Affairs shall approve the form and content of property tax bills.

���� b. (1) Each tax bill shall
have printed thereon a brief tabulation showing the distribution of the amount
raised by taxation in the taxing district, in such form as to disclose the rate
per $100.00 of assessed valuation or the number of cents in each dollar paid by
the taxpayer which is to be used for the payment of State school taxes, other
State taxes, county taxes, local school expenditures, free public library
taxes, and other local expenditures.� The last named item may be further
subdivided so as to show the amount for each of the several departments of the
municipal government.� In lieu of printing such information on the tax bill,
any municipality may furnish the tabulation required hereunder and any other
pertinent information in a statement accompanying the mailing or delivery of
the tax bill.

���� (2)��
[
When a parcel
receives a homestead property tax credit pursuant to the provisions of
P.L.2007, c.62 (C.18A:7F-37 et al.), the amount of the credit shall be included
with the tax calculation as a reduction in the total tax calculation for the
year.� One-half of the amount of the credit shall be deducted from taxes
otherwise due for the third installment and the remaining one-half shall be
deducted from taxes otherwise due for the fourth installment.
]

(Deleted
by amendment, P.L.��� , c.�� ) (pending before the Legislature as this bill)

���� (3)�� There shall be included
on or with the tax bill the delinquent interest rate or rates to be charged and
any end of year penalty that is authorized and any other such information that
the director may require from time to time.

���� (4)�� In municipalities
wherein a property tax reward program is operational, there shall be included
on or with the tax bill the amount of the property tax reward as a credit
against property taxes due and payable by a property owner who participates in
the program.� The property tax reward program shall be identified on the tax
bill as the source of the property tax credit.

���� �c.��� The tax bill shall also
include a statement about the availability, on the Internet website of the
Department of Community Affairs, of the amounts of State aid and assistance
received by the municipality, school districts, special districts, free public libraries,
county governments that offset property taxes that are otherwise due on each
parcel, along with a statement about the availability, on the Internet website
of the Division of Taxation in the Department of the Treasury, of a listing of,
and eligibility requirements for, the various State property tax relief
programs.� The tax bill shall also include the links to the Internet websites
of the Department of Community Affairs and the Division of Taxation containing
this information.� The director shall cause the amounts of said State aid and
assistance that shall serve as the basis for the calculation for each parcel to
be displayed on the Internet website of the Department of Community Affairs.�
The director shall set standards for the display of the statement on the tax
bill.�

���� �d.�� The tax bill or form
mailed with the tax bill shall include thereon the date upon which each
installment is due.

���� �e.���
[
If a property
tax bill includes in its calculation a homestead property tax credit, the bill
shall, in addition to the calculation showing taxes due, either display a
notice concerning the credit on the face of the property tax bill or with a
separate notice, with the content and wording as the director provides.
]

(Deleted
by amendment, P.L.��� , c.�� ) (pending before the Legislature as this bill)

���� �f. (1) At the sole discretion
of the municipality, the tax bill may also include a statement listing the
number and type of shared services entered into by the municipality, the dollar
value of the savings to the municipality from each of those shared services,
and a total amount of municipal savings resulting from those shared services.�
The statement shall be in a format promulgated by the Director of the Division
of Local Government Services in the Department of Community Affairs pursuant to
paragraph (2) of this subsection.

���� (2)�� On or before the first
day of the third month next following the enactment of P.L.2019, c.393, the
Director of the Division of Local Government Services in the Department of
Community Affairs shall promulgate the format for the shared services statement
permitted to be placed on the tax bill by a municipality pursuant to paragraph
(1) of this subsection.

(cf:� P.L.2021, c.99, s.3)

���� 18.� Section 3 of P.L.1994,
c.72 (C.54:4-66.2) is amended to read as follows:

���� 3. a. Notwithstanding any
provision of law, rule or regulation to the contrary, whenever a municipal
governing body determines that the municipal tax collector will be unable to
complete the mailing or delivery of tax bills in a municipality operating under
a calendar fiscal year by June 14 or in a municipality operating under the
State fiscal year by June 14 or December 1, as appropriate, because the county
board of taxation has not certified a tax levy, or for any other reason,
subject to regulations promulgated by the Local Finance Board, the governing
body may direct, by resolution, the collector to prepare, complete, mail or
otherwise deliver as soon as practicable to each individual assessed, or as
provided in R.S.54:4-64 to the individual's mortgagee or servicing
organization, estimated and reconciled tax bills in accordance with the
procedures set forth in section 4 or 5, as appropriate, of P.L.1994, c.72
(C.54:4-66.3 or C.54:4-66.4).�

���� b.��� Except as otherwise
provided for by this section, an estimated tax bill and a reconciled tax bill
issued pursuant to subsection a. of this section shall be considered the same
as a regular tax bill with regard to other laws governing tax bills.

���� c.���� An estimated tax bill
issued pursuant to this section may be used by a mortgagee or servicing
organization in calculating the anticipated disbursements from mortgage escrow
accounts as provided in section 6 of P.L.1990, c.69 (C.17:16F-20).�

���� d.��� Notwithstanding anything
in Title 54 of the Revised Statutes to the contrary, a municipality shall not
issue more than four quarterly installment tax bills, whether estimated or
final, during any calendar year.� This subsection shall not apply to bills for
added or omitted assessments.

���� e.����
[
The provisions
of this section and sections 4 and 5 of P.L.1994, c.72 (C.54:4-66.3 and
C.54:4-66.4) related to third installment tax bills shall not be operative in
years when homestead property tax credits are provided through the property tax
billing process.� In such years, the director shall notify municipal officials
of the suspension of this provision and that no estimated tax bills shall be
printed or otherwise issued.
]

(Deleted by amendment P.L. , c. ) (pending
before the Legislature as this bill)

(cf:� P.L.2007, c.62, s.35)

���� 19.� Section 7 of P.L.2018,
c.11 (C.54:4-66.12) is amended to read as follows:

���� 7.��� Notwithstanding the
provisions of the "Administrative Procedure Act," P.L.1968, c.410
(C.52:14B-1 et seq.), to the contrary, the State Treasurer, the Director of the
Division of Taxation, Commissioner of the Department of Banking and Insurance,
Commissioner of Education, and the Director of the Division of Local Government
Services in the Department of Community Affairs may adopt immediately upon
filing with the Office of Administrative Law such rules and regulations as that
official determines to be necessary to effectuate the purposes of this act.�
Any rules and regulations so filed shall be effective for a period not
exceeding 360 days following the effective date of this act and may thereafter
be amended, adopted, or readopted by such official in accordance with the
requirements of P.L.1968, c.410 (C.52:14B-1 et seq.).

���� a.���� The rules and
regulations adopted by the Director of the Division of Local Government
Services in the Department of Community Affairs may include, without
limitation, provisions to: (1) protect local units against the loss of property
tax revenues that may apply to a local unit due to operation of the property
tax levy cap attributable to receipt of charitable donations; (2) establish
procedures for management of the charitable funds, and the establishment of
appropriate timelines to coordinate the various responsibilities of fund
administrators and tax collectors established under P.L.2018, c.11 (C.54:4-66.6
et al.); (3) provide guidance to tax collectors as to when a tax bill is deemed
assessed for the purposes of subsection c. of section 4 of P.L.2018, c.11
(C.54:4-66.9); (4) provide guidance as to how servicing organizations shall
implement the election of a local property owner to meet his or her obligation
to a local unit and obtain resulting local property tax credits in accordance
with P.L.1990, c.69 (C.17:16F-15 et seq.), including, but not limited to,
provisions for notice to the servicing organization of credits awarded under
P.L.2018, c.11 (C.54:4-66.6 et al.); (5) adjust the percentage of the annual
credit-eligible donation cap that may be credited against property tax payments
pursuant to paragraph (1) of subsection d. of section 2 of P.L.2018, c.11
(C.54:4-66.7), if deemed appropriate; (6) establish standards for implementing
local property tax credits for qualified charitable contributions toward a
school district-established charitable fund where the municipality defers a
portion of the school tax levy; and (7) harmonize to the extent necessary the
provisions of P.L.2018, c.11 (C.54:4-66.6 et al.) with the provisions of the
"Local Budget Law," N.J.S.40A:4-1 et seq., and the "Local Fiscal
Affairs Law," N.J.S.40A:5-1 et seq.

���� b.��� The rules and
regulations adopted by the State Treasurer may include, without limitation,
guidance as to how qualified donations made pursuant to P.L.2018, c.11
(C.54:4-66.6 et al.) shall impact payments allocated pursuant to
[
the
"Homestead Property Tax Credit Act," P.L.1990, c.61 (C.54:4-8.57 et
seq.),
]

the "Property Tax Deduction Act," P.L.1996, c.60 (C.54A:3A-15 et
seq.)
[
,
]
and the
homestead property tax reimbursement program, P.L.1997, c.348 (C.54:4-8.67 et
al.).

(cf:� P.L.2018, c.11, s.7)

���� 20.� R.S.54:50-8 is amended to
read as follows:

���� 54:50-8.� a.� The records and
files of the director respecting the administration of the State Uniform Tax
Procedure Law or of any State tax law, or respecting the administration of
[
the Stay NJ
property tax credit, the ANCHOR Property Tax Relief Program, and
]
the homestead
property tax reimbursement program, shall be considered confidential and
privileged and neither the director nor any employee engaged in the
administration thereof or charged with the custody of any such records or
files, nor any former officer or employee, nor any person who may have secured
information therefrom under subsection d., e., f., g., p., q., r., or s. of
R.S.54:50-9 or any other provision of State law, shall divulge, disclose, use
for their own personal advantage, or examine for any reason other than a reason
necessitated by the performance of official duties any information obtained
from the said records or files or from any examination or inspection of the
premises or property of any person.� Neither the director nor any employee
engaged in such administration or charged with the custody of any such records
or files shall be required to produce any of them for the inspection of any
person or for use in any action or proceeding except when the records or files
or the facts shown thereby are directly involved in an action or proceeding
under the provisions of the State Uniform Tax Procedure Law or of the State tax
law affected, or where the determination of the action or proceeding will
affect the validity or amount of the claim of the State under some State tax
law, or in any lawful proceeding for the investigation and prosecution of any
violation of the criminal provisions of the State Uniform Tax Procedure Law or
of any State tax law.

���� b.��� The prohibitions of this
section, against unauthorized disclosure, use or examination by any present or
former officer or employee of this State or any other individual having custody
of such information obtained pursuant to the explicit authority of State law,
shall specifically include, without limitation, violations involving the
divulgence or examination of any information from or any copy of a federal
return or federal return information required by New Jersey law to be attached
to or included in any New Jersey return.� Any person violating this section by
divulging, disclosing or using information shall be guilty of a crime of the
fourth degree.� Any person violating this section by examining records or files
for any reason other than a reason necessitated by the performance of official
duties shall be guilty of a disorderly persons offense.

���� c.���� Whenever records and
files are used in connection with the prosecution of any person for violating
the provisions of this section by divulging, disclosing or using records or
files or examining records and files for any reason other than a reason necessitated
by the performance of official duties, the defendant shall be given access to
those records and files.� The court shall review such records and files in
camera, and that portion of the court record containing the records and files
shall be sealed by the court.

(cf:� P.L.2024, c.88, s.21)

���� 21.� Section 1 of P.L.1981,
c.239 (C.54A:9-8.1) is amended to read as follows:

���� 1. a.� Whenever any taxpayer
or resident shall be entitled to any refund of taxes pursuant to the "New
Jersey Gross Income Tax Act" (N.J.S.54A:1-1 et seq.), including an earned
income tax credit provided as a refund pursuant to P.L.2000, c.80 (C.54A:4-6 et
al.), or whenever any individual is eligible to receive a rebate pursuant to
section 3 of P.L.2020, c.94 (C.54A:9-30),
[
or
a homestead rebate or credit pursuant to P.L.1990, c.61 (C.54:4-8.57 et al.),
P.L.1999, c.63 (C.54:4-8.58a et al.), P.L.2004, c.40 or P.L.2007, c.62
(C.18A:7F-37 et al.), and if the rebate or credit is not required to be paid
over to the municipal tax collector under the provisions of section 8 of
P.L.1990, c.61 (C.54:4-8.64),
]

and at the same time the taxpayer or resident shall be indebted to any agency
or institution of State Government, to the Victims of Crime Compensation Board
for the portion of an assessment ordered pursuant to section 2 of P.L.1979,
c.396 (C.2C:43-3.1) for deposit in the Victims of Crime Compensation Board
Account or restitution ordered to be paid to the board pursuant to
N.J.S.2C:44-2 for deposit in the Victims of Crime Compensation Board Account,
or for child support under Title IV-A, Title IV-D, or Title IV-E of the federal
Social Security Act (42 U.S.C. s.601 et seq.), or other indebtedness in
accordance with section 1 of P.L.1995, c.290 (C.2A:17-56.11b) the Department of
the Treasury shall apply or cause to be applied the refund, homestead rebate or
credit, or all, or so much of any or all as shall be necessary, to satisfy the
indebtedness.� Child support indebtedness shall take precedence over all other
indebtedness.� The Department of the Treasury shall retain a percentage of the
proceeds of any collection setoff as shall be necessary to provide for any
expenses of the collection effort.

���� b.��� A State department or
agency which is owed a debt shall notify the Department of the Treasury of the
existence of the debt and shall request that the Department of the Treasury
execute a setoff as provided for in this section.

(cf:� P.L.2020, c.94, s.4)

���� 22.� Section 2 of P.L.1981,
c.239 (C.54A:9-8.2) is amended to read as follows:

���� 2.��� The Department of the
Treasury shall promulgate regulations concerning the procedures and methods to
be employed by all agencies and institutions in the executive branch in the
collection or the setting off of delinquent accounts.� The regulations shall be
consistent with all federal requirements or limitations regarding any
information utilized in any collection or setoff, and shall in addition provide
for due notice to the debtor and opportunity for a� hearing upon request prior
to any setoff; safeguards against the disclosure or inappropriate use of any
personally identifiable information regarding the debtor obtained or maintained
pursuant to this act; and the appropriate apportionment of any setoff in the
case of a debtor's joint filing of a joint income tax return
[
or homestead
rebate or credit application
]
.

(cf:� P.L.2007, c.62, s.39)

���� 23.� a.� The following
sections are repealed:

���� Section 20 of P.L.2002, c.43
(C.52:27BBB-20);

���� Sections 1 through 10 of
P.L.1990, c.61 (C.54:4-8.57 through C.54:4-8.66);

���� Section 3 of P.L.1999, c.63
(C.54:4-8.58a);

���� Section 15 of P.L.2023, c.75
(C.54:4-8.61a);

���� Section 15 of P.L.2024, c.88
(C.54:4-8.63a);

���� Sections 14 through 16 of
P.L.1999, c.63 (C.54:4-8.66a through C.54:4-8.66c);

���� Sections 18 and 19 of
P.L.1999, c.63 (C.54:4-8.66d and C.54:4-8.66e);

���� Sections 1 through 12 of
P.L.2023, c.75 (C.54:4-8.75a through 54:4-8.75l);

���� Sections 16 through 19 of
P.L.2023, c.75 (C.54:4-8.75m through C.54:4-8.75p);

���� Section 11 of P.L.2024. c.88
(C.54:4-8.75p1); and

���� Section 19 of P.L.2024, c.88
(C.54:8-8.75p2);

���� b.� The repeal of the sections
of statutory law provided in subsection a. of this section shall first apply to
ANCHOR homestead property tax credits and rebates and Stay NJ property tax
benefits claimed or payable after the effective date of P.L.��� , c.���
(pending before the Legislature as this bill); provided, however, that the
repeal of those provisions shall not affect the right of the taxpayer to obtain
a credit or refund for any overpayment as a result of the failure to properly
claim or otherwise calculate an ANCHOR homestead property tax credit or rebate
or a Stay NJ property tax benefit prior to the effective date of P.L.��� ,
c.��� (pending before the Legislature as this bill), and shall not affect the
right of a claimant to obtain an ANCHOR homestead property tax credit or rebate
or a Stay NJ property tax benefit as a result of the failure to properly claim
or otherwise appeal the denial of an ANCHOR homestead property tax credit or
rebate or a Stay NJ property tax benefit prior to the effective date of P.L.���
, c.��� (pending before the Legislature as this bill).

���� 24.� This act shall take
effect immediately and shall apply to taxable years beginning on or after
January 1 of the year next following the date of enactment.

STATEMENT

���� This bill repeals provisions
of current law establishing two of the State�s property tax relief programs
namely, the ANCHOR Property Tax Relief Program and the Stay NJ Property Tax
Credit Program.� While these programs are presented as tax relief, they
ultimately redistribute taxpayer dollars through layers of government
administration rather than address in the root cause of New Jersey�s high
taxes.

���� Under these programs, the
State first collects billions of dollars from residents through taxes and then
returns a portion of that money to selected recipients through complex
bureaucratic systems.� In many cases, the relief provided represents only a fraction
of the taxes originally paid by New Jersey residents.

���� Rather than expanding
government programs that redistribute taxpayer funds, this legislation seeks to
pursue a more straightforward approach: reducing the overall tax burden on New
Jersey residents.� True tax relief should come from lowering taxes in the first
place, not from creating additional programs that take money from taxpayers
only to return a portion of it later.

���� This bill reflects the
principle that New Jersey families deserve meaningful and lasting tax relief
achieved through responsible fiscal policy and lower taxes, not temporary
rebates administered through costly government programs.