S734

An Act concerning certain property tax relief programs, supplementing Title 54 of the Revised Statutes, and amending P.L.2023, c.75.

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

1. (New section) The Legislature finds and declares that:

a. The complexity and multiplicity of the State’s property tax relief programs can create confusion and barriers to access, leaving many residents unaware of the existence of the State’s various property tax relief programs or face difficulties in accessing and applying for the benefits they are entitled, potentially preventing eligible residents from receiving crucial property tax relief.

b. Therefore, there is a compelling public need to establish a comprehensive public awareness campaign to educate residents about available property tax relief programs, their eligibility requirements, and application processes.

c. Real-time assistance through a dedicated call center is essential to help residents navigate the application process and resolve issues related to their property tax relief applications.

d. The implementation of this act will enhance transparency, accessibility, and efficiency in the administration of property tax relief programs.

2. (New section) a. The Director of the Division of Taxation in the Department of the Treasury, in consultation with the Stay NJ Task Force, shall undertake a public awareness campaign concerning certain property tax relief programs. The campaign shall inform resident homeowners and tenants concerning the property tax credits, deductions, and exemptions available through the following programs:

(1) the ANCHOR Property Tax Relief Program, authorized pursuant to sections 2 through 10 of P.L.1990, c.61 (C.54:4-8.58 through C.54:4-8.66) and sections 3 and 14 through 16 of P.L.1999, c.63 (C.54:4-8.58a and C.54:4-8.66a through C.54:4-8.66c);

(2) the Homestead Property Tax Reimbursement Program, authorized pursuant to P.L.1997, c.348 (C.54:4-8.67 et seq.);

(3) the Stay NJ Property Tax Credit Program, authorized pursuant to P.L.2023, c.75 (C.54:4-8.75a et seq.);

(4) the disabled veterans property tax exemption, authorized pursuant to P.L.1948, c.259 (C.54:4-3.30 et seq.);

(5) the veterans property tax deduction, authorized pursuant to P.L.1963, c.171 (C.54:4-8.10 et seq.); and

(6) the senior and disabled property tax deduction, authorized pursuant to P.L.1963, c.172 (C.54:4-8.40 et seq.).

b. The public awareness campaign shall include, for each property tax relief program described pursuant to subsection a. of this section, information concerning:

(1) eligibility requirements for each property tax relief program, including those related to age, income, residency, and ownership;

(2) the application process for each program, including any documentation that is required to be included with each application and the deadlines to submit applications under each respective program;

(3) resources available to assist residents with applications submitted under each program; and

(4) any other information the director may deem necessary to accomplish the purposes of this section.

c. The director shall utilize both electronic and print media in disseminating information or materials as part of the public awareness campaign within the limits of available funds. The dissemination of information and materials may include public service announcements on radio and television, in print newspaper publications, and on the division’s Internet website and social media pages.

d. The director shall submit a report to the Governor, and to the Legislature pursuant to section 2 of P.L.1991, c.164 (C.52:14-19.1), concerning the activities and accomplishments of the public awareness campaign.

3. (New section) a. The Director of the Division of Taxation in the Department of the Treasury shall establish a call center through which division employees, or persons under contract with the division, are available in real-time to assist individuals in navigating the division’s website, submitting an application for property tax relief, checking the status of an application, and resolving any other issues related to the submission or processing of an application for the following programs:

(2) the Homestead Property Tax Reimbursement Program, authorized pursuant to P.L.1997, c.348 (C.54:4-8.67 et seq.);

(3) the Stay NJ Property Tax Credit Program, authorized pursuant to P.L.2023, c.75 (C.54:4-8.75a et seq.);

(4) the disabled veterans property tax exemption, authorized pursuant to P.L.1948, c.259 (C.54:4-3.30 et seq.);

(5) the veterans property tax deduction, authorized pursuant to P.L.1963, c.171 (C.54:4-8.10 et seq.); and

(6) the senior and disabled property tax deduction, authorized pursuant to P.L.1963, c.172 (C.54:4-8.40 et seq.).

b. The director shall provide call center services in English and the three most commonly spoken languages in the State besides English.

4. Section 18 of P.L.2023, c.75 (C.54:4-8.75o) is amended to read as follows:

18. a. There is established in the Department of the Treasury the Stay NJ Task Force. The purpose of the task force shall be to develop recommendations for establishing and funding uniform property tax relief to all senior citizen homeowners making under $500,000 per year. The task force shall review all of the existing property tax relief programs and present, to the Governor and the Legislature, no later than May 30, 2024, a report containing recommendations about how to restructure, and consolidate, the various property tax relief programs into one, streamlined, property tax relief program that would deliver to senior citizens having an annual gross income under $500,000 an annual property tax benefit, which for homeowners shall be in the amount of 50 percent of the property tax bill on their principal residence, beginning with the tax year 2026, which commences on January 1 of that year. The report shall include recommendations concerning system improvements that both the State and local government units would need to implement the Stay NJ property tax credit program and the funding required to establish and maintain such system improvements. The task force shall provide recommendations that have a target implementation date of January 1, 2026.

b. The task force shall be comprised of six members. The membership of the task force shall be appointed as follows:

The State Treasurer, or the State Treasurer's designee, who shall serve ex officio;

The Commissioner of Community Affairs, or the commissioner's designee, who shall serve ex officio;

One public member, who shall be appointed by the Governor, who may be an employee of the Executive Branch of State government;

One public member who shall be appointed by the Governor upon the recommendation of the Senate President;

One public member who shall be appointed by the Governor upon the recommendation of the Speaker of the General Assembly; and

One public member who shall be appointed by the Governor upon the joint recommendation of the Senate President and the Speaker of the General Assembly.

The task force shall have a chairperson and a vice chairperson designated by the Governor. The Governor shall designate as the chairperson one of the cabinet members of the task force, or their designee, or the public member appointed by the Governor. The Governor shall designate as the vice chairperson a public member upon the joint recommendation of the Senate President and the Speaker of the General Assembly. The Governor shall also appoint a secretary. There shall be required affirmative vote of four out of the six members of the task force for an action to be taken or a decision made.

The task force shall organize as expeditiously as practicable following the appointment of all its public members. Appointments to the task force shall be made in an expeditious manner to ensure the task force has sufficient time to make the recommendations required by this section in order to facilitate implementation of the Stay NJ program on or before the dates set forth in P.L.2023, c.75 (C.54:4-8.75a et al.).

c. The Governor shall appoint an executive director, who shall be employed by the task force and paid by the task force from funds appropriated for its use pursuant to P.L.2023, c.75 (C.54:4-8.75a et al.).

The Department of the Treasury shall provide staff support to the task force. The task force shall be entitled to call to its assistance and avail itself of the services of the employees of any State, county, or municipal department, board, bureau, commission, or agency as the task force may require and as may be available to the task force for its purposes. The task force may consult with experts or other knowledgeable individuals in the public or private sector on any aspect of its mission outlined in this section; provided, however, any services, professional or otherwise, that the task force requires shall be procured by the Department of the Treasury.

No later than May 30, 2024, the task force shall prepare and submit to the Governor and, pursuant to section 2 of P.L.1991, c.164 (C.52:14-19.1), to the Legislature, a report detailing the task force's recommendations as required by this section, including any recommendations for legislative or regulatory action that are necessary to effectuate the recommendations.

d. Beginning September 1, 2023 and on the first day of each calendar quarter thereafter, the executive director shall submit to the presiding officer of each House of the Legislature, and to the chairs of the Senate Budget and Appropriations Committee and the Assembly Budget Committee, a status update on the work undertaken by the task force during the previous calendar quarter. The presiding officer of each House of the Legislature, and the chairs of the Senate Budget and Appropriations Committee and the Assembly Budget Committee, may request that specific information be included in the quarterly status updates required by this subsection concerning the work of the task force and the formulation of any recommendations it may make for the streamlining of the various property tax relief programs for senior citizens provided by the State into one, uniform program.

e. Following the issuance of its report, the task force shall continue to meet not less than once per calendar quarter for the purpose of assisting the Director of the Division of Taxation in the Department of the Treasury in developing a process to implement a property tax credit for the payment of benefits under the homestead property tax reimbursement program and the Stay NJ property tax credit program, and collecting information from local officials regarding how to effectively implement property tax credits in future years for those programs, as required pursuant to the provisions of section 11 of P.L.2024, c.88 (C.54:4-8.75p1).

f. On or before March 31 of each year, the task force shall prepare and submit to the Governor and, to the Legislature pursuant to section 2 of P.L.1991, c.164 (C.52:14-19.1), an annual report concerning the administration of benefits under the ANCHOR program, homestead property tax reimbursement program, and the Stay NJ property tax credit program for the prior tax year. The report shall contain information on the number of applications processed and approved, the amount of payments made to eligible applicants for the prior tax year, the total costs of each program, any recommendations concerning any legislative or regulatory changes to be made to each property tax relief program, any recommendations concerning system improvements that both the State and local government units should make to provide for continued streamlined application and payment of benefits for each program, and the funding required to implement such system improvements.

(cf: P.L.2024, c.88, s.9)

5. This act shall take effect immediately.

STATEMENT

This bill would require the establishment of a public awareness campaign and a call center for certain property tax relief programs offered by the State. The bill further requires the Stay NJ Task Force to submit an annual report to both the Governor and the Legislature concerning administration of the ANCHOR, Homestead Property Tax Reimbursement (“Senior Freeze”), and Stay NJ Property Tax Credit (“Stay NJ”) programs.

Specifically, the Director of the Division of Taxation in the Department of the Treasury, in consultation with the Stay NJ Task Force, would be required to undertake a public awareness campaign concerning certain property tax relief programs, including the ANCHOR program, Senior Freeze program, Stay NJ program, and various property tax exemptions and deductions provided for veterans, seniors, and disabled persons. For each program, the public awareness campaign would provide information concerning: (1) the eligibility requirements, including those related to age, income, residency, and ownership; (2) the application process, including any documentation that is required to be included in each application and the deadlines for application submissions; (3) resources available to assist residents with applications; and (4) any other information the director may deem necessary.

The bill would further require the Director of the Division of Taxation to establish a call center to assist individuals in navigating the division’s website and submitting applications for property tax relief through certain programs. Call center services would be provided in English and the three most commonly spoken languages in the State besides English. The director would also be required to submit an annual report to the Governor and Legislature concerning the activities and accomplishments of the public awareness campaign.

Finally, the bill would require the Stay NJ Task Force to submit an annual report to the Governor and Legislature concerning the administration of benefits under the ANCHOR, Senior Freeze, and Stay NJ programs for the prior tax year. The report would contain information on the number of applications processed and approved, the amount of payments made to eligible applicants for the prior tax year, the total costs of each program, any recommendations concerning legislative or regulatory changes to be made to each property tax relief program, any recommendations concerning system improvements that both the State and local government units should make to provide for continued streamlined application and payment of benefits for each program, and the funding required to implement such system improvements.