Allows gross income tax refunds to be credited against taxpayer's delinquent local property taxes.

This bill allows New Jersey taxpayers with overdue local property taxes to have their state income tax refunds (including earned income tax credits and homestead rebates) automatically applied toward those delinquent property tax bills. It updates state procedures so the Department of Treasury will apply refunds directly to property tax arrears instead of issuing refunds to taxpayers who owe property taxes. Child support debt takes priority over other debts in this process. The bill affects taxpayers who would otherwise receive a refund but have unpaid property taxes, streamlining how the state collects these debts. It modifies existing laws to require tax collectors to report delinquent property owners to the state.