Bill > A3751

Introduced Session

This bill would permit any municipality, by resolution, to create a "Municipal Volunteer Property Tax Reduction Program," permitting a municipal resident, age 60 years or older, who has owned and lived in a home in the municipality as the resident's primary residence for not less than 15 years in the aggregate, to volunteer the resident's services to the municipality in ways determined by the municipality, in exchange for property tax credits not to exceed $1,000 per tax year. Under this program, a municipality will determine the type of volunteer services that a resident may perform, and the amount of property tax credits, up to $1,000 per resident per tax year, that a volunteer shall be awarded for service. The bill sets the amount of the property tax credit per hour worked to the amount of the State minimum wage. The bill directs that property tax credits earned under the program shall not carry over from year to year, and credits earned in a tax year shall be applied to the municipal purposes property taxes due and owing only for that tax year. The property tax credits earned under the bill would not be considered as part of the general property tax due and paid for the purposes of the homestead property tax reimbursement program established pursuant to P.L.1997, c.348 (C.54:4-8.67 et al.). A municipality that creates a volunteer program cannot utilize volunteers for any position for which a salary is budgeted in the municipal budget. Volunteers can only be utilized by a municipality for non-professional, non-salaried positions or uses. The bill calls for a volunteer who participates in such a municipal program and who earns property tax credits from the municipality to be awarded a voucher by the municipality which would be used by the volunteer solely and exclusively to offset the property taxes for municipal purposes due and owing on the volunteer's residence in the municipality during the tax year in which the person is a volunteer. The voucher shall otherwise have no value and shall not be transferrable. The bill does not allow a voucher to be applied toward property taxes which become payable in a year succeeding the year in which the voucher is earned. The bill requires a municipality that creates a Municipal Volunteer Property Tax Reduction Program to advise the Director of the Division of Local Government Services in the Department of Community Affairs of the creation of the program not later than the third business day next following the adoption of the resolution creating the program. The bill requires that a resolution approved by a municipality operating under the provisions of Article Four of the "Local Government Supervision Act (1947)," P.L.1947, c.151 (C.52:27BB-54 et seq.) or the "Municipal Rehabilitation and Economic Recovery Act," P.L.2002, c.43 (C.52:27BBB-1 et seq.), or that is otherwise subject to a memorandum of understanding or similar agreement with the division as a condition of receiving supplemental State aid, will not be effective unless it is approved by the director. Any rules or regulations promulgated under the bill would become effective immediately upon filing with the Office of Administrative Law for a period not to exceed 365 days and thereafter may be amended, adopted, or readopted by the director pursuant to P.L.1968, c.410 (C.52:14B-1 et seq.).

AI Summary

Committee Categories

Alixon Collazos-Gill (D)*, 

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

Official Document