Provides for fair notice and opportunity to contest, or obtain waiver of a repayment of, overpayment of homestead rebate or credit and homestead property tax reimbursement.

This bill requires New Jersey's Division of Taxation to provide clear written notice to homeowners who receive an overpayment of homestead rebates, credits, or property tax reimbursements. It guarantees recipients a fair chance to contest the overpayment or request a waiver if they didn't intentionally misrepresent facts or withhold information. Seniors (65+ or those with blindness/disability deductions) can arrange interest-free installment plans to repay overpayments, while all others get written explanations of the overpayment basis and rights to appeal. The law ensures the state must consider equity before demanding repayment and provides specific procedural steps for contesting overpayment claims.