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Bill > A4961


NJ A4961

NJ A4961
Provides temporary gross income tax credit to first time home buyers and seniors.


summary

Introduced
01/28/2019
In Committee
01/28/2019
Crossed Over
Passed
Dead
01/08/2020

Introduced Session

2018-2019 Regular Session

Bill Summary

This bill provides temporary but immediate property tax relief to first time home buyers and senior citizens while a structural solution for relief from high property taxes is developed. Pursuant to the bill, a gross income tax credit is provided to eligible taxpayers in the amount of 25 percent of the taxpayer's property taxes each year from 2019 through 2021, up to $2,500. If the value of the credit is more than what the taxpayer owes for income taxes, the amount of credit left over will be paid to the taxpayer. To be eligible for the credit, a taxpayer must have bought the home in 2019, 2020, or 2021, or instead, be at least 65 years old.

AI Summary

This bill provides temporary but immediate property tax relief to first-time home buyers and senior citizens while a structural solution for relief from high property taxes is developed. The bill allows a gross income tax credit of 25% of the taxpayer's property taxes each year from 2019 through 2021, up to $2,500. If the credit exceeds the taxpayer's income tax liability, the remaining amount will be paid to the taxpayer as a refund. To be eligible, a taxpayer must have bought the home in 2019, 2020, or 2021, or be at least 65 years old.

Committee Categories

Housing and Urban Affairs

Sponsors (9)

Last Action

Introduced, Referred to Assembly Housing and Community Development Committee (on 01/28/2019)

bill text


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