Title 54, Title 54: TAXATION

54:4-8.66d Rules, regulations. 18. The Director of the Division of Taxation in the Department of the Treasury is empowered to promulgate rules and regulations in accordance with the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.) and to prescribe forms to adm…

54:4-8.66e Administrative costs appropriated annually. 19. 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 administra…

54:4-8.67 Definitions relative to homestead property tax reimbursement. 1. As used in P.L.1997, c.348 (C.54:4-8.67 et seq.): "Base year" means, in the case of a person who is an eligible claimant on or before December 31, 1997, the tax year 1997; and in the case of a person who f…

54:4-8.68 Income eligibility limits, adjustment. 9. The income eligibility limits provided in the definition of "eligible claimant" under section 1 of P.L.1997, c.348 (C.54:4-8.67) shall increase by the amount of the maximum Social Security benefit cost of living increase for tha…

54:4-8.68a Eligibility determination, benefit payments. 21. The amendatory provisions of section 13 of P.L.2023, c.75 (C.54:4-8.67), modifying ownership requirements and income eligibility, shall be used to determine whether a person first becomes an eligible claimant on and afte…

54:4-8.69 Annual reimbursement entitlement. 2. Every eligible claimant shall be entitled to reimbursement for each year subsequent to the base year and annually thereafter, on proper claim being made therefor to the director, to a homestead property tax reimbursement. The amount …

54:4-8.70 Application for homestead property tax reimbursement. 3. a. For tax years before the implementation of the single combined application required pursuant to section 6 of P.L.2023, c.75 (C.54:4-8.75f), an application for a homestead property tax reimbursement hereunder sh…

54:4-8.71 Payments mailed. 4. a. The director shall administer the homestead property tax reimbursement program. A payment for the homestead property tax reimbursement amount, as calculated by the director, shall be paid, by check, direct deposit, or credit against the eligible c…

54:4-8.72 Proportionate shares, forms of ownership. 5. When title to a homestead as to which a homestead property tax reimbursement is claimed is held by an eligible claimant and another or others, either as tenants in common or as joint tenants, the eligible claimant shall not b…

54:4-8.73 Rules, regulations. 6. Pursuant to the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), the director shall promulgate such rules and regulations and prescribe such forms as the director shall deem necessary to implement this act. The director shall …

54:4-8.74 Determination of base year. 7. a. Except as provided in subsection b. of this section, in the event that a previously eligible claimant ceases to be an eligible claimant for any tax year, the base year for that claimant shall be the year prior to which the claimant agai…

54:4-8.75 Violations, penalties. 10. Any person violating any provisions of this act shall be subject to the applicable civil and criminal penalties under New Jersey law. Any person who violates any provisions of this act shall be subject to a suspension of eligibility for one ye…

54:4-8.75a Short title. 1. This act shall be known and may be cited as the "Stay NJ Act." L.2023, c.75, s.1.

54:4-8.75b Definitions. 2. As used in this act: "ANCHOR" means the Affordable New Jersey Communities for Homeowners and Renters Property Tax Relief Program. "Condominium" means the form of real property ownership provided for under the "Condominium Act," P.L.1969, c.257 (C.46:8B-…

54:4-8.75c Stay NJ property tax credit program, established. 3. a. (1) There is established the Stay NJ property tax credit program. The director shall administer the Stay NJ property tax credit that shall provide to an eligible claimant a property tax credit in the amount of 50 …

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…