Title 54, Title 54: TAXATION

54:4-8.75d Combined single application form, promulgation. 4. a. Not later than February 1, 2025, the director shall promulgate a combined single application form consistent with the requirements of section 6 of P.L.2023, c.75 (C.54:4-8.75f) and the recommendations of the Stay NJ…

54:4-8.75e Stay NJ property tax credit, distribute, tax collector, eligible claimant, homestead, municipality. 5. a. (1) The State Treasurer, upon certification of the director and upon warrant of the Director of the Division of Budget and Accounting, shall pay and distribute, on…

54:4-8.75f Combined single application form, applicant information required; extension, good cause; procedures. 6. a. (1) Notwithstanding the provisions of section 6 of P.L.1990, c.61 (C.54:4-8.62) and section 3 of P.L.1997, c.348 (C.54:4-8.70) concerning the form and deadline of…

54:4-8.75g Stay NJ property tax credit is claimed, eligible claimant's proportionate tax share, assessed against homestead, excess. 7. When title to a homestead for which a Stay NJ property tax credit is claimed, is held by an eligible claimant and another or others, either as te…

54:4-8.75h Delinquency, property tax payment, cooperative, mutual housing corporation, continuing care retirement community, procedure. 8. In the case of a delinquency in the payment of property taxes by a cooperative, mutual housing corporation or continuing care retirement comm…

54:4-8.75i Intentional misrepresentation, repayment, property tax credit, penalties. 9. Any individual who receives a Stay NJ property tax credit otherwise authorized under this act but as a result of an intentional misrepresentation of a material fact shall be required to repay …

54:4-8.75j Erroneous property tax credit payment, failure to return, interest; installment agreement; deficiency. 10. a. Except as provided in subsection b. of this section, a person who receives a Stay NJ property tax credit otherwise authorized under this act but which has been…

54:4-8.75k Regulations. 11. Notwithstanding the provisions of the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.) to the contrary, the Director of the Division of Taxation in the Department of the Treasury may adopt immediately upon filing with the Office of …

54:4-8.75l Annual appropriations. 12. There shall be annually appropriated to the Department of the Treasury such amount as the Director of the Division of Budget and Accounting in the Department of the Treasury shall determine is necessary for the administrative costs, including…

54:4-8.75m Nonlapsing account, property tax benefits, principal residences, homestead owners, tenants, 65 years, age. 16. a. The Department of the Treasury shall establish a dedicated, nonlapsing account for the purpose of providing property tax benefits to homestead owners 65 ye…

54:4-8.75n Restrictions, impact, interference. 17. The appropriation of funds necessary to support the provision of property tax relief under the Stay NJ property tax credit program as provided under sections 1 through 16 of P.L.2023, c.75 (C.54:4-8.75a et al.), as amended and su…

54:4-8.75o "Stay NJ Task Force" established, membership, report to Governor, Legislature. 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 p…

54:4-8.75p Review, Legislature, Governor, Stay NJ Task Force, recommendations. 19. After the Legislature and the Governor review the Stay NJ Task Force's recommendations and determine such recommendations are appropriate, the Legislature shall consider and approve, and the Govern…

54:4-8.75p1 Information collection, property tax credit implementation. 11. a. After the effective date of P.L.2024, c.88 (C.54:4-8.75p1 et al.), the Director of the Division of Taxation in the Department of the Treasury, in consultation with the Director of the Division of Local…

54:4-8.75p2 Authorization of administrative action, Stay NJ program, homestead property tax reimbursement program, ANCHOR Property Tax Relief Program. 19. The Director of the Division of Taxation in the Department of the Treasury is authorized to take any administrative action wi…

54:4-8.76 Short title. 1. This act shall be known and may be referred to as the "Regional Efficiency Aid Program Act." L.1999,c.61,s.1.

54:4-8.77 Findings, declarations relative to regionalization of certain local government services. 2. The Legislature finds and declares: a. One of the most effective ways to reduce property taxes is through the regionalization, consolidation or sharing of services by local units…

54:4-8.78 Definitions relative to regionalization of certain local government services. 3. For the purposes of this act: "Commissioner" means the Commissioner of Education with regard to local units that are school districts. "Director" means the Director of the Division of Local…

54:4-8.79 Application for State aid to reduce property taxes; REAP formula. 4. a. Local units that enter into regional service agreements, either as providers or receivers of services after July 1, 1997, may apply for State aid to reduce property taxes owed on residential propert…

54:4-8.80 Regional Efficiency Aid Program. 5. a. There is created a Regional Efficiency Aid Program within the Property Tax Relief Fund which shall be a non-lapsing revolving account which shall receive appropriations and repayments of loans as may be determined necessary by the …

54:4-8.81 Rules for REAP aid to tenants. 6. In addition to any provisions of the "Tenants' Property Tax Rebate Act," P.L.1976, c.63 (C.54:4-6.2 et seq.), the director shall, through rules adopted pursuant to the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.)…

54:4-8.82 Limitation on amount of deductions. 2. Notwithstanding any other provision of law to the contrary, for tax year 2008 and all subsequent tax years, the total amount of rebates, credits, deductions, or exemptions received by a taxpayer, or on behalf of the taxpayer, for a…

54:4-80. Warrant for distress or imprisonment; deputies; liability of collector A copy of the entry of the tax assessed against the delinquent, certified by the collector to be a copy truly taken from his duplicate, shall be a sufficient warrant for the distress and sale or arres…

54:4-81. Certificate of commitment; certificate of release The collector who commits a person to jail shall give the sheriff or jailer thereof a certificate, signed by him, stating that he has committed the person for nonpayment of his tax, and for want of goods and chattels wher…

54:4-82. Hearing on debtor's ability to pay 54:4-82. Upon presentation of an application setting forth that the applicant is in the custody of the sheriff or jailer of the county for the nonpayment of a tax, that he applies for his discharge and is without sufficient goods and ch…

54:4-83. Limit to imprisonment for dog tax A person committed for the nonpayment of a dog tax shall not be detained in jail for more than fourteen days.

54:4-84. Advertisement and sale of personal property for taxes When goods and chattels have been distrained, the collector shall give public notice of the time and place of sale and of the property to be sold, the name of the delinquent and the amount of his tax in default, at le…

54:4-85. Collector's fees The collector shall be entitled to and shall receive the following fees: or serving warrant or notice thereof ..................... $ .50 For levying ............................................... .75 For advertising sale ...............................…

54:4-86. Further action to collect tax due; collector of arrears; bond If a sufficient amount shall not be realized by the first distress and sale, the collector may make further seizures and sales from time to time in the same manner, and the governing body may, after the collec…

54:4-87. Collectors of arrears; powers and duties The collector of arrears shall have the same powers, and shall receive the same compensation, except as hereinafter provided, and be subject to the same liabilities with respect to delinquent taxes as the collector, and shall acco…

54:4-88. Collector of arrears; no compensation in certain cases; appointment revocable No person appointed collector of arrears under section 54:4-86 of this title shall receive compensation for the payment of taxes in arrears where such taxes shall be paid as a result of litigat…

54:4-9.1. Tangible personal property not used in business other than household property and personal effects; assessment and taxation; valuation; rate Tangible personal property not used in business, other than tangible household personal property and personal effects, shall be a…

54:4-9.2. Tangible household property and personal effects; assessment and taxation; exception; valuation; rate (a) Tangible household personal property and personal effects shall be assessed and taxed for local use unless the governing body of the municipality within which the s…

54:4-9.3. Limitations; increase in taxable value; determination and assessment of taxable value where no return filed Except in the case of a willfully false or fraudulent return made with intent to evade valuation, assessment or taxation of personal property pursuant to chapter …

54:4-90. Sale of timber on unimproved, untenanted and other land When delinquent taxes are assessed upon unimproved or untenanted land, or on land tenanted by one unable to pay the tax, the collector shall, in person or by deputy, levy the tax by distress and sale of so much of t…

54:4-91. Collector's annual statement of receipts 54:4-91. Prior to the 60th day after the close of the preceding fiscal year of the municipality, annually, in all taxing districts, the collector shall file with the treasurer or chief financial officer of the taxing district and …

54:4-91.1. Collector's list of delinquent taxes believed not collectible On or before May first annually, or in municipalities which operate on the State fiscal year, on or before November 1 annually, the collector shall file with the governing body, and in addition thereto he ma…

54:4-91.2. Release of collector; cancellation of uncollectible taxes The governing body, within sixty days after the filing of any such delinquent list, shall examine such list and, on being satisfied that any of the taxes so listed are not collectible, it shall, by resolution, r…

54:4-91.3. Effective date This act shall take effect July first, one thousand nine hundred and forty-four. L.1944, c. 115, p. 318, s. 4.

54:4-95. List of delinquents published; cost charged In cities of the first class the comptroller, and in all other municipalities the officer charged with the duty of the collection of taxes, shall annually, in the month of January unless otherwise directed by vote of one more t…

54:4-96. Taxes exceeding value of realty; adjustment and settlement When taxes or assessments, or both, levied and assessed against real property are in arrears and unpaid and the owner of the real property or other person having an interest therein shall make application in writ…

54:4-97. Settlement of unpaid taxes by city when lien is questioned In a city where taxes or assessments or both, levied and assessed upon or on account of real or personal property remain unpaid, and the lien of the city for those taxes and assessments is questioned, impaired or…

54:4-98. Action when payment is made; cancellation of record When any such revision, alteration, adjustment or settlement of taxes or assessments, or both, and the interest or penalties thereon shall be made, and the person making the application shall, within thirty days after s…

54:4-99. Adjustment of past due taxes and interest charges; lien unaffected The governing body of a municipality may, subject to the provisions of section 54:4-100 of this title, make such abatement, revision, alteration, adjustment and settlement of any past due taxes, assessmen…