Bill

Bill > A1063


NJ A1063

NJ A1063
Exempts from property taxation real property privately owned and leased to certain public entities for public purposes.


summary

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

Introduced Session

2026-2027 Regular Session

Bill Summary

This bill exempts from property taxation all buildings and lands that are privately owned and leased to the State of New Jersey, its counties, or municipalities, and their agencies and authorities, school districts, and other taxing districts, provided that such buildings and lands are used for a public purpose for the duration of the lease agreement. For purposes of the bill, a "public purpose" would include use of land and buildings for: the operation of government functions and the provision of government services; stadiums and arenas; the preservation or exhibit of historical data, records or property; school district property which is leased to an exempt nonprofit organization, another board of education, or governmental agency; and property acquired by a municipality through tax title foreclosure or by deed in lieu of foreclosure which is not otherwise used for a private purpose.

AI Summary

This bill exempts from property taxes privately owned buildings and lands that are leased to the State of New Jersey, its counties, municipalities, or their agencies, authorities, school districts, and other taxing districts, as long as these properties are used for a public purpose for the duration of the lease. A "public purpose" is broadly defined to include government operations and services, stadiums and arenas, historical preservation or exhibition, school property leased to exempt non-profit organizations or other government entities, and property a municipality acquired through tax foreclosure or deed in lieu of foreclosure that isn't used for private purposes. This change aims to provide tax relief for private property owners whose land and buildings are being utilized for the benefit of the public.

Committee Categories

Government Affairs

Sponsors (1)

Last Action

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

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