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

This bill allows New Jersey to automatically apply a taxpayer's gross income tax refund (including homestead rebates and credits) to pay off delinquent local property taxes. It directly affects taxpayers who owe unpaid property taxes and are due a state income tax refund, such as those receiving earned income tax credits or homestead benefits. The Department of the Treasury will use the refund to cover the property tax debt, with child support obligations taking priority over all other debts. Taxpayers will be notified if their refund is applied to reduce their property tax delinquency.