Requires application for homestead property tax reimbursement to be filed with NJ gross income tax return.

This bill requires eligible claimants to file applications for homestead property tax reimbursement (commonly known as "senior freeze") with their New Jersey gross income tax return, rather than submitting a separate application. It simplifies the process by using income data already reported on tax returns to determine eligibility, eliminating the need for claimants to file additional paperwork. The bill directly affects senior citizens and disabled persons who qualify for the homestead property tax reimbursement program, which provides property tax relief to those meeting income and residency requirements. This change would take effect January 1, 2023, allowing time for the Division of Taxation to update their systems.