Converts senior freeze reimbursement into credit applied directly to property tax bills.

S 210 changes New Jersey's homestead property tax freeze benefit program to apply the benefit as a direct credit on property tax bills instead of issuing separate reimbursements. Eligible seniors (65+), disabled persons meeting Social Security criteria, and those meeting income and residency requirements will have the benefit amount deducted from their annual property tax bill. This eliminates the need for taxpayers to file for a separate reimbursement after paying taxes. The bill amends the existing "homestead property tax reimbursement freeze" program (P.L.1997, c.348) to implement this direct credit system.