Sponsored by:
Assemblyman RONALD S. DANCER
District 12 (Burlington, Middlesex, Monmouth and Ocean)
Co-Sponsored by:
Assemblywoman Phoebus and Assemblyman Space
SYNOPSIS
Requires State personal income tax materials to include notice of certain property tax relief programs.
CURRENT VERSION OF TEXT
As introduced.
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, 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, 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, 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.