Bill

Bill > A1232


NJ A1232

NJ A1232
Requires State personal income tax materials to include notice of certain property tax relief programs.


summary

Introduced
01/13/2026
In Committee
01/13/2026
Crossed Over
Passed
Dead

Introduced Session

2026-2027 Regular Session

Bill Summary

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.

AI Summary

This bill requires the Director of the Division of Taxation to include information about specific property tax relief programs in the instructions for filing New Jersey Gross Income Tax returns, starting with taxable years after the bill is enacted. This means that when individuals file their state income taxes, the instructions will now inform them about the availability of the Homestead Benefit Program, which provides a homestead benefit, the Senior Freeze Program, which offers property tax reimbursement, and the state's personal income tax deductions and alternative credit for property taxes. The goal of these changes is to better align the personal income tax system with its constitutional purpose of providing property tax relief.

Committee Categories

Government Affairs

Sponsors (2)

Last Action

Introduced, Referred to Assembly State and Local Government Committee (on 01/13/2026)

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