This bill (A 1070) provides a $3 million supplemental appropriation to the New Jersey Division of State Police Internet Crimes Against Children (ICAC) Unit for the fiscal year ending June 30, 2026. The funds are designated to cover specific operational costs including advanced training, equipment, vehicle purchases, software licenses, and staff mental health initiatives for the unit. The bill also requires any unspent funds from the previous fiscal year to carry forward for the same purpose. Note: This bill was withdrawn on January 13, 2026, as it was already approved under P.L.2025, c.331.
This bill would create a refundable tax credit for New Jersey residents who make extra principal payments on their primary home mortgage beyond the required minimums. The credit equals 50% of the excess payments (up to $1,000 annually) for mortgages on a primary residence that qualify as "traditional" (15-30 year loans with level payments). It applies only to single filers with income between $125,000-$135,000 or joint filers with income between $250,000-$270,000, with the credit amount reduced based on income in these ranges. The credit cannot be claimed for more than 10 consecutive tax years.
This New Jersey bill exempts specific baby products from state sales and use tax, directly affecting parents and caregivers who purchase these items. It removes tax from cribs, child restraint systems (like car seats meeting federal safety standards), nursing bottles/nipples/funnels, and strollers. The law defines each product category clearly, such as strollers as non-motorized transport devices for infants. The exemption takes effect immediately upon enactment, aiming to reduce the cost of essential infant care items.
S 3326 ends the tax-exempt status for most property owned by the State of New Jersey and its agencies/authorities, requiring them to pay local property taxes starting July 1, 2026. This affects State-owned buildings, land, and facilities (like offices or campuses) that were previously exempt, while leaving local government property (counties, schools) unchanged. The bill allows exceptions if a certification proves tax assessment would violate bondholder covenants signed before July 1, 2026, and requires State payments in lieu of taxes for those parcels. Delinquent taxes would be enforced like other property taxes, and the State cannot reduce municipal aid to offset these new tax payments.
This bill revises New Jersey's tax lien foreclosure process to require returning excess property equity to owners after liens are foreclosed. It directly affects property owners whose tax liens were foreclosed under current law, which allowed lienholders (municipalities or private entities) to keep all proceeds from property sales beyond unpaid taxes plus interest. The key provision mandates that courts must order lienholders to return any excess equity to the former owner once the lienholder is reimbursed for the taxes, interest, and costs they paid. This change responds to court rulings finding the prior practice unconstitutional under both the U.S. Fifth Amendment and New Jersey's Constitution, which prohibit uncompensated taking of property. The bill aims to align New Jersey law with the Supreme Court's Tyler v. Hennepin County decision and recent state appellate rulings.
This bill provides New Jersey taxpayers with a refundable tax credit of up to $500 per year for costs paid to high-impact tutors. It directly affects individual taxpayers who use tutoring services proven to significantly improve student learning through research, as defined in the bill. The credit applies to the tax year the tutoring is received, and if it reduces a taxpayer’s total tax liability to zero, the remaining credit amount is paid as a cash refund. The credit is limited to one claim per married couple filing separately.
This bill allows retired teachers who left the Teachers’ Pension and Annuity Fund (TPAF) to return to public school teaching for up to two years without rejoining the pension fund. School boards must prove they searched for other candidates and that the retired teacher is the only qualified person, and the teacher’s salary must be 40-70% of the median teacher pay in that district. Retired teachers rehired under this bill receive a 50% tax deduction on their rehired salary, with the remaining income taxed at a flat 1.4% rate (instead of standard rates), provided the retirement was genuine and not prearranged. The bill explicitly prohibits tenure or seniority rights during this reemployment period.
This bill requires Rutgers' Edward J. Bloustein School of Planning and Public Policy to study how local governments in New Jersey can deliver services more efficiently. The study will examine seven specific service areas - including municipal courts, fire code enforcement, property tax assessments, public works, and emergency services - to identify cost-saving opportunities while maintaining service quality. The school must complete a report with recommendations for the Governor and Legislature within one year, using $30,000 from the Property Tax Relief Fund. The goal is to inform potential policy changes that could reduce New Jersey's high property tax burden, which the Legislature identifies as a priority. This study directly affects all local government units (municipalities, counties, and special districts) responsible for delivering these services.
This bill allows New Jersey residents with an E-ZPass account to deduct up to $1,000 annually from their state gross income for tolls paid on state toll roads or connecting bridges/tunnels (like those operated by the Port Authority or Delaware River Joint Tollbridge Commission), provided their total E-ZPass tolls exceed $1,000 in a year. It excludes tolls paid as fines, penalties, administrative fees, or amounts reimbursed by employers or already deductible as business expenses. The deduction applies to tolls paid for any household member’s vehicle operation on eligible toll routes. The provision became effective for taxable years beginning January 1, 2017.
This bill changes how New Jersey school districts calculate their local share for state school funding. It requires using a five-year average of each district's equalized property valuation (instead of just the previous year's value) in the formula that determines state aid. This directly affects all public school districts and county vocational school districts when calculating their state funding. The change takes effect for the 2024-2025 school year, making the funding calculation more stable by smoothing out annual property value fluctuations.
