New Jersey S 1759: Requires DOH to establish public awareness campaign and develop policies and procedures to promote recognition and treatment of perinatal anxiety.

Bill Text

S1759 

SENATE, No. 1759 

STATE OF NEW JERSEY

222nd LEGISLATURE

� 

PRE-FILED FOR INTRODUCTION IN THE 2026 SESSION

Sponsored by:

Senator TROY SINGLETON

District 7 (Burlington)

Senator NICHOLAS P. SCUTARI

District 22 (Somerset and Union)

Co-Sponsored by:

Senators Johnson, Zwicker, Gopal, Greenstein, Ruiz, Turner 
and Wimberly

SYNOPSIS

���� Increases amount of rental payments defined as rent 
constituting property taxes for purposes of deduction from gross income for 
property tax payments; increases property tax credit option for certain 
individuals.

CURRENT VERSION OF TEXT 

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

��

An Act 
concerning the gross income tax deduction and credit for property tax payments 
and amending P.L.1996, c.60.

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

���� 1.��� Section 2 of P.L.1996, 
c.60 (C.54A:3A-16) is amended to read as follows:

���� 2.��� As used in this act:

���� "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.).

���� "Continuing care 
retirement community" means a residential facility primarily for retired 
persons where lodging and nursing, medical or other health related services at 
the same or another location are provided as continuing care to an individual 
pursuant to an agreement effective for the life of the individual or for a 
period greater than one year, including mutually terminable contracts, and in 
consideration of the payment of an entrance fee with or without other periodic 
charges.

���� "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, manufactured or mobile home 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.

���� "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.

���� "Homestead" means:

���� a.���� a dwelling house and 
the land on which that dwelling house is located which constitutes the place of 
the taxpayer's domicile and is owned and used by the taxpayer as the taxpayer's 
principal residence;

���� b.��� a dwelling house 
situated on land owned by a person other than the taxpayer which constitutes 
the place of the taxpayer's domicile and is owned and used by the taxpayer as 
the taxpayer's principal residence;

���� c.���� a condominium unit or a 
unit in a horizontal property regime or a continuing care retirement community 
which constitutes the place of the taxpayer's domicile and is owned and used by 
the taxpayer as the taxpayer's principal residence.

���� In addition to the generally 
accepted meaning of owned or ownership, a homestead shall be deemed to be owned 
by a person if that person is a tenant for life or a tenant under a lease for 
99 years or more, is entitled to and actually takes possession of the homestead 
under an executory contract for the sale thereof or under an agreement with a 
lending institution which holds title as security 

for a loan, or is a resident of a 
continuing care retirement community pursuant to a contract for continuing care 
for the life of that person which requires the resident to bear, separately 
from any other charges, the proportionate share of property taxes attributable 
to the unit that the resident occupies;

���� d.��� a unit in a cooperative 
or mutual housing corporation which constitutes the place of domicile of a 
residential shareholder or lessee therein, or of a lessee or shareholder who is 
not a residential shareholder therein, which is used by the taxpayer as the 
taxpayer's principal residence; and

���� e.���� a unit of residential 
rental property, which unit constitutes the place of the taxpayer's domicile 
and is used by the taxpayer as the taxpayer's principal residence.

���� "Horizontal property 
regime" means the form of real property ownership provided for under the 
"Horizontal Property Act," P.L.1963, c.168 (C.46:8A-1 et seq.).

���� "Mutual housing 
corporation" means a corporation not-for-profit, incorporated under the 
laws of this State on a mutual or cooperative basis within the scope of section 
607 of the Lanham Act (National Defense Housing), Pub.L.849, 76th Congress (42 U.S.C.1521 et seq.), as 
amended, which acquired a National Defense Housing Project pursuant to that 
act.

���� "Principal 
residence" means a homestead actually and continually occupied by a 
taxpayer as the taxpayer's permanent residence, as distinguished from a 
vacation home, property owned