New Jersey S 94: Extends senior freeze benefits to certain senior citizens and disabled persons who have continuously resided in New Jersey for three years.

Bill Text

(Sponsorship Updated As Of: 6/20/2022)
SENATE, No. 94

STATE OF NEW JERSEY
220th LEGISLATURE

PRE-FILED FOR INTRODUCTION IN THE 2022 SESSION

Sponsored by:
Senator JEAN STANFIELD
District 8 (Atlantic, Burlington and Camden)
Senator NIA H. GILL
District 34 (Essex and Passaic)

Co-Sponsored by:
Senator Holzapfel

SYNOPSIS
Extends senior freeze benefits to certain senior citizens and disabled persons
who have continuously resided in New Jersey for three years.

CURRENT VERSION OF TEXT
Introduced Pending Technical Review by Legislative Counsel.

S94 STANFIELD, GILL
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EXPLANATION – Matter enclosed in bold-faced brackets [thus] in the above bill is
not enacted and is intended to be omitted in the law.

Matter underlined thus is new matter.

AN ACT concerning eligibility for the homestead property tax 1
reimbursement program and amending P.L.1997, c.348. 2
3
BE IT ENACTED by the Senate and General Assembly of the State 4
of New Jersey: 5
6
1. Section 1 of P.L.1997, c.348 (C.54:4-8.67) is amended to read 7
as follows: 8
1. As used in this act: 9
"Base year" means, in the case of a person who is an eligible 10
claimant on or before December 31, 1997, the tax year 1997; and in 11
the case of a person who first becomes an eligible claimant after 12
December 31, 1997, the tax year in which the person first becomes 13
an eligible claimant. In the case of an eligible claimant who 14
subsequently moves from the homestead for which the initial 15
eligibility was established, the base year shall be the first full tax year 16
during which the person resides in the new homestead. Provided, 17
however, a base year for an eligible claimant after such a move shall 18
not apply to tax years commencing prior to January 1, 2009. The 19
base year for an eligible claimant who did not meet the criteria for an 20
eligible claimant established prior to enactment of 21
P.L. , c. (C. ) (pending before the Legislature as this bill) 22
shall not be earlier than the tax year beginning January 1, 2021. 23
"Commissioner" means the Commissioner of Community Affairs. 24
"Director" means the Director of the Division of Taxation. 25
"Condominium" means the form of real property ownership 26
provided for under the "Condominium Act," P.L.1969, c.257 27
(C.46:8B-1 et seq.). 28
"Cooperative" means a housing corporation or association which 29
entitles the holder of a share or membership interest thereof to 30
possess and occupy for dwelling purposes a house, apartment or other 31
unit of housing owned or leased by the corporation or association, or 32
to lease or purchase a unit of housing constructed or to be constructed 33
by the corporation or association. 34
"Disabled person" means an individual receiving monetary 35
payments pursuant to Title II of the federal Social Security Act (42 36
U.S.C. s.401 et seq.) on December 31, 1998, or on December 31 in 37
all or any part of the year for which a homestead property tax 38
reimbursement under this act is claimed. 39
"Dwelling house" means any residential property assessed as real 40
property which consists of not more than four units, of which not 41
more than one may be used for commercial purposes, but shall not 42
include a unit in a condominium, cooperative, horizontal property 43
regime or mutual housing corporation. 44
"Eligible claimant" means a person who: 45

S94 STANFIELD, GILL
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is 65 or more years of age, or who is a disabled person; 1
is an owner of a homestead, or the lessee of a site in a mobile home 2
park on which site the applicant owns a manufactured or mobile 3
home; 4
has an annual income of less than $17,918 in tax year 1998, less 5
than $18,151 in tax year 1999, or less than $37,174 in tax year 2000, 6
if single, or, if married, whose annual income combined with that of 7
the spouse is less than $21,970 in tax year 1998, less than $22,256 in 8
tax year 1999, or less than $45,582 in tax year 2000, which income 9
eligibility limits for single and married persons shall be subject to 10
adjustments in tax years 2001 through 2006 pursuant to section 9 of 11
P.L.1997, c.348 (C.54:4-8.68); 12
has an annual income of $60,000 or less in tax year 2007, $70,000 13
or less in tax year 2008, or $80,000 or less in tax year 2009, if single 14
or married, which income eligibility limits shall be subject to 15
adjustments in subsequent tax years pursuant to section 9 of 16
P.L.1997, c.348 (C.54:4-8.68); 17
[as a renter or homeowner,] has made a [long-term] contribution 18
to the fabric, social structure, and finances of one or more 19
communities in this State, as demonstrated through the payment of 20
property taxes directly [, or through rent,] or indirectly on any 21
homestead [or rental unit] used as a principal residence in this State 22
for at least [10 consecutive years at least three of which] three 23
consecutive years as owner of the homestead for which a homestead 24
property tax reimbursement is sought [prior to] , which three years 25
shall immediately precede the date that an ini