New Jersey A 271: Requires in public schools instruction on the contributions of United States veterans and the observance of patriotic exercises on certain holidays.

Bill Text

A271 

ASSEMBLY, No. 271 

STATE OF NEW JERSEY

222nd LEGISLATURE

� 

PRE-FILED FOR INTRODUCTION IN THE 2026 SESSION

Sponsored by:

Assemblyman PAUL KANITRA

District 10 (Monmouth and Ocean)

Assemblyman GREGORY P. MCGUCKIN

District 10 (Monmouth and Ocean)

SYNOPSIS

���� Increases annual income limit for eligibility to 
receive homestead property tax reimbursement.

CURRENT VERSION OF TEXT 

���� Introduced Pending Technical Review by Legislative 
Counsel.

�� 

An Act concerning the eligibility requirements to 
receive a homestead property tax reimbursement and amending P.L.1997, c.348.

���� Be It 
Enacted by the Senate and General Assembly of 
the State of New Jersey:

���� 1.��� Section 1 of P.L.1997, 
c.348 (C.54:4-8.67) is amended to read as follows:

���� 1.��� As used in this act:

���� "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 first becomes an 
eligible claimant after December 31, 1997, the tax year in which the person 
first becomes an eligible claimant.� In the case of an eligible claimant who 
subsequently moves from the homestead for which the initial eligibility was 
established, the base year shall be the first full tax year during which the 
person resides in the new homestead. Provided however, a base year for an 
eligible claimant after such a move shall not apply to tax years commencing 
prior to January 1, 2009. 

���� "Commissioner" means 
the Commissioner of Community Affairs. 

���� "Director" means the 
Director of the Division of Taxation.

���� "Condominium" means 
the form of real property ownership provided for under the "Condominium 
Act," P.L.1969, c.257 (C.46:8B-1 et seq.).

���� "Cooperative" means 
a housing corporation or association which entitles the holder of a share or 
membership interest thereof to possess and occupy for dwelling purposes a 
house, apartment or other unit of housing owned or leased by the corporation or 
association, or to lease or purchase a unit of housing constructed or to be 
constructed by the corporation or association.

���� "Disabled person" 
means an individual receiving monetary payments pursuant to Title II of the 
federal Social Security Act 

(42 U.S.C. s.401 et seq.) on December 31, 1998, or on December 31 in all or any 
part of the year for which a homestead property tax reimbursement under this 
act is claimed. 

���� "Dwelling house" 
means any residential property assessed as real property which consists of not 
more than four units, of which not more than one may be used for commercial 
purposes, but shall not include a unit in a condominium, cooperative, horizontal 
property regime or mutual housing corporation. 

���� "Eligible claimant" 
means a person who: 

���� is 65 or more years of age, or 
who is a disabled person; 

���� is an owner of a homestead, or 
the lessee of a site in a mobile home park on which site the applicant owns a 
manufactured or mobile home; 

���� [has an annual income of less than 
$17,918 in tax year 1998, less than $18,151 in tax year 1999, or less than 
$37,174 in tax year 2000, if single, or, if married, whose annual income 
combined with that of the spouse is less than $21,970 in tax year 1998, less 
than $22,256 in tax year 1999, or less than $45,582 in tax year 2000, which 
income eligibility limits for single and married persons shall be subject to 
adjustments in tax years 2001 through 2006 pursuant to section 9 of P.L.1997, 
c.348 (C.54:4-8.68);] 

���� has an annual income of 
$60,000 or less in tax year 2007, $70,000 or less in tax year 2008, [or] $80,000 or 
less in tax [year] years 
2009 through 2016, and $100,000 or less in tax year 2017 and in each tax 
year thereafter, if single or married, which income eligibility limits 
shall be subject to adjustments in subsequent tax years pursuant to section 9 
of P.L.1997, c.348 (C.54:4-8.68);

���� as a renter or homeowner, has 
made a long-term contribution to the fabric, social structure and finances of 
one or more communities in this State, as demonstrated through the payment of 
property taxes directly, or through rent, on any homestead or rental unit used 
as a principal residence in this State for at least 10 consecutive years at 
least three of which as owner of the homestead for which a homestead property 
tax reimbursement is sought prior to the date that an initial application for a 
homestead property tax reimbursement is filed.� A person who has been an 
eligible claimant for a previous tax year shall qualify as an eligible claimant 
beginning the second full tax year following a move to another homestead in New 
Jersey, despite not meeting the three-year minimum residency and ownership 
requirement required for initial claimants under this paragraph; provided that 
the person satisfies the income eligibility limits for the tax year.� Provided 
however, eligibility beginning in a second full tax year after such a move