reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54:4-8.66e (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-8.66e - Administrative costs appropriated annually.

54:4-8.66e Administrative costs appropriated annually.  19. There shall be annually appropriated to the Department of the Treasury such amount as the Director of the Division of Budget and Accounting in the Department of the Treasury shall determine is necessary for the administrative costs of implementing the provisions of this act. L.1999,c.63,s.19.
NJ Rev Stat § 54:4-8.68 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-8.68 - Income eligibility limits, adjustment.

54:4-8.68 Income eligibility limits, adjustment.  9. The income eligibility limits provided in the definition of "eligible claimant" under section 1 of P.L.1997, c.348 (C.54:4-8.67) shall increase by the amount of the maximum Social Security benefit cost of living increase for that year for single and married persons, respectively. The director shall adopt new income limits annually by notice or regulation. L.1997,c.348,s.9.
NJ Rev Stat § 54:4-8.69 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-8.69 - Annual reimbursement entitlement.

54:4-8.69 Annual reimbursement entitlement.  2. Every eligible claimant shall be entitled to reimbursement for each year subsequent to the base year and annually thereafter, on proper claim being made therefor to the director, to a homestead property tax reimbursement. The amount of the homestead property tax reimbursement shall not be reduced by the amount of the deductions taken by the eligible claimant pursuant to P.L.1963, c.171 (C.54:4-8.10 to 54:4-8.23) and P.L.1964, c.255 (C.54:4-8.40 to 54:4-8.45 et al.). The surviving spouse of a deceased resident of this State who during his or her life received a homestead property tax reimbursement pursuant to P.L.1997, c.348 (C.54:4-8.67 et seq.) shall be entitled, so long as he or she remains a resident in the same homestead with respect to which the homestead property tax reimbursement was granted, and so long as he or she is an eligible claimant, to the same homestead property tax reimbursement, upon the same conditions, with respect to the same homestead. L.1997,c.348,s.2; amended 1999, c.63, s.17.
NJ Rev Stat § 54:4-8.70 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-8.70 - Application for homestead property tax reimbursement.

54:4-8.70 Application for homestead property tax reimbursement.  3. An application for a homestead property tax reimbursement hereunder shall be filed with the director annually beginning April 1 and ending October 31 of the year following the year for which the claim is being made and shall reflect the prerequisites for a homestead property tax reimbursement on December 31 of the tax year for which the claim is being made; provided, however, that the director may, by rule, designate a later date as the date by which the application shall be filed or waive the requirement for filing an annual application for any year or years subject to any limitations and conditions the director may deem appropriate. The application shall be on a form prescribed by the director and provided for the use of applicants hereunder. Each applicant making a claim for a homestead property tax reimbursement under this act shall provide, if required by the director, to the director a copy of his or her current year property tax bill or current year site fee bill on the homestead constituting that person's principal residence and a copy of his or her property tax bill for the base year or site fee bill for the base year on the same homestead, or other equivalent proof as permitted by the director. It shall be the duty of every eligible claimant to inform the director of any change in his or her status or homestead which may affect his or her right to continuance of the homestead property tax reimbursement. If an eligible claimant receives an additional homestead property tax reimbursement to which the claimant was not entitled or greater than the reimbursement to which the claimant was entitled, the director shall permit the claimant to enter into an installment payment agreement for a reasonable period of time that will enable the claimant to completely satisfy the amount of the reimbursement paid to which the claimant was not entitled. If the claimant does not enter into an installment payment agreement, the director may, in addition to all other available legal remedies, offset such amount against a gross income tax refund or amount due pursuant to P.L.1990, c.61. L.1997, c.348, s.3; amended 2003, c.30, s.1; 2017, c.207, s.3; 2017, c.370.
NJ Rev Stat § 54:4-8.71 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-8.71 - Payments mailed

54:4-8.71. Payments mailed  4. The director shall administer the homestead property tax reimbursement program. A payment for the homestead property tax reimbursement amount, as calculated by the director, shall be mailed to each person determined by the director to be an eligible claimant under this act on or before July 15, 1999 and July 15 annually thereafter, except that the payment of any homestead property tax reimbursement amount for an eligible claimant whose application is filed during the period May 1 through June 1 shall be mailed on or before September 1 annually. Provided further, however, that the payment of any homestead property tax reimbursement amount for an eligible claimant whose application is filed during a period after June 1 pursuant to an extended application deadline as may be designated by the director shall be mailed on or before such latter mailing date as the director may determine. All payments made pursuant to this section shall be appropriated from receipts in the Casino Revenue Fund. L.1997,c.348,s.4; amended 2003, c.30, s.2.
NJ Rev Stat § 54:4-8.72 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-8.72 - Proportionate shares, forms of ownership.

54:4-8.72 Proportionate shares, forms of ownership.  5. When title to a homestead as to which a homestead property tax reimbursement is claimed is held by an eligible claimant and another or others, either as tenants in common or as joint tenants, the eligible claimant shall not be allowed a homestead property tax reimbursement in an amount in excess of his or her proportionate share of the taxes assessed against the homestead, which proportionate share, for the purposes of this act, shall be deemed to be equal to that of each of the other tenants, unless it is shown that the interests in question are not equal, in which event the eligible claimant's proportionate share shall be as shown. Nothing herein shall preclude more than one tenant, whether title be held in common or joint tenancy, from claiming a homestead property tax reimbursement from the taxes assessed against the property so held, but no more than the equivalent of one full homestead property tax reimbursement in regard to such homestead shall be allowed in any year. In any case in which the eligible claimants cannot agree as to the apportionment thereof, such homestead property tax reimbursement shall be apportioned between or among them in proportion to their interest. Property held by husband and wife, as tenants by the entirety, shall be deemed wholly owned by each tenant, but no more than one full homestead property tax reimbursement in regard to such homestead shall be allowed in any year. Right to claim a homestead property tax reimbursement hereunder shall extend to a homestead the title to which is held by a partnership, to the extent of the eligible claimant's interest as a partner therein, and by a guardian, trustee, committee, conservator or other fiduciary for any person who would otherwise be entitled to claim such homestead property tax reimbursement hereunder, but not to a homestead the title to which is held by a corporation; except that a residential shareholder in a cooperative or mutual housing corporation shall be entitled to claim a homestead property tax reimbursement if he or she is otherwise eligible to receive it, to the extent of the proportionate share of the taxes assessed against the homestead of the corporation, or any other entity holding title, attributable to his or her unit therein. No eligible claimant shall be entitled to payment under this act for a homestead property tax reimbursement on more than one homestead within the State in the same tax year. L.1997,c.348,s.5.
NJ Rev Stat § 54:4-8.73 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-8.73 - Rules, regulations.

54:4-8.73 Rules, regulations.  6. Pursuant to the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), the director shall promulgate such rules and regulations and prescribe such forms as the director shall deem necessary to implement this act. The director shall also promulgate rules and regulations to implement an appeals process for aggrieved persons to use if eligibility for a homestead property tax reimbursement rebate or credit is denied. L.1997, c.348, s.6; amended 2007, c.62, s.32.
NJ Rev Stat § 54:4-8.74 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-8.74 - Determination of base year.

54:4-8.74 Determination of base year.  7. In the event that a previously eligible claimant ceases to be an eligible claimant for any tax year, the base year for that claimant shall be the year prior to which the claimant again becomes an eligible claimant.  L.1997,c.348,s.7.
NJ Rev Stat § 54:4-8.75 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-8.75 - Violations, penalties.

54:4-8.75 Violations, penalties.  10. Any person violating any provisions of this act shall be subject to the applicable civil and criminal penalties under New Jersey law. Any person who violates any provisions of this act shall be subject to a suspension of eligibility for one year for a first offense and permanent revocation of eligibility for a second offense. L.1997,c.348,s.10.
NJ Rev Stat § 54:4-8.76 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-8.76 - Short title.

54:4-8.76 Short title.  1. This act shall be known and may be referred to as the "Regional Efficiency Aid Program Act." L.1999,c.61,s.1.
NJ Rev Stat § 54:4-8.77 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-8.77 - Findings, declarations relative to regionalization of certain local government services.

54:4-8.77 Findings, declarations relative to regionalization of certain local government services.  2. The Legislature finds and declares: a. One of the most effective ways to reduce property taxes is through the regionalization, consolidation or sharing of services by local units and school districts. b. Due to institutional and financial limitations on these governmental units, regionalized, consolidated and shared alternatives have not been widely adopted, resulting in duplication of services and excess costs levied on property taxpayers. c. A program of providing State aid to governmental units that successfully implement strategies to regionalize, consolidate and share services will be an innovative and important means of providing a financial incentive to overcome the institutional limitations of local units and school districts. d. To overcome these institutional limitations and to ensure property tax relief, the State should provide State aid in the form of a property tax credit of a sum of money related to property taxes as authorized by Article VIII, Section I, paragraph 5 of the Constitution directly to the taxpayer, while the governmental unit realizes the budgetary savings from shared, regionalized or consolidated services and passes these additional savings through to taxpayers through a reduction in property tax obligations. e. Further, combining State-funded property tax relief with fiscal assistance for the planning and start-up costs associated with new shared, regionalized or consolidated services will provide additional incentives for government units to take advantage of the potential savings. L.1999,c.61,s.2.
NJ Rev Stat § 54:4-8.78 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-8.78 - Definitions relative to regionalization of certain local government services.

54:4-8.78 Definitions relative to regionalization of certain local government services.  3. For the purposes of this act: "Commissioner" means the Commissioner of Education with regard to local units that are school districts. "Director" means the Director of the Division of Local Government Services in the Department of Community Affairs with regard to local units that are not school districts. "Local unit" means any municipal government, county government, board of education, fire or other special district that raises or relies upon property tax revenue as a budget revenue, or joint meeting. "Residential property" means a homestead as defined in P.L.1990, c.61, s.2 (C.54:4-8.58). "Regional service agreement" means any agreement entered into on or after July 1, 1997, between local units, or local units and authorities, pursuant to the "Interlocal Services Act," P.L.1973, c.208 (C.40:8A-1 et seq.), the "Municipal Consolidation Act," P.L.1977, c.435 (C.40:43-66.35 et seq.), the "Consolidated Municipal Service Act," P.L.1952, c.72 (C.40:48B-1 et seq.) or any agreement, entered into on or after July 1, 1997, between two or more boards of education to provide regional, consolidated, or joint services as may be allowed by law, which agreement shall contain projections by the local units or authorities of their total cost savings anticipated through the agreement. L.1999,c.61,s.3.
NJ Rev Stat § 54:4-8.80 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-8.80 - Regional Efficiency Aid Program.

54:4-8.80 Regional Efficiency Aid Program.  5. a. There is created a Regional Efficiency Aid Program within the Property Tax Relief Fund which shall be a non-lapsing revolving account which shall receive appropriations and repayments of loans as may be determined necessary by the State Treasurer. b. Each year the Legislature shall appropriate such funds for REAP as are determined to be appropriate based upon certification by the commissioner and director, subject to the approval of the State Treasurer. L.1999,c.61,s.5.
NJ Rev Stat § 54:4-8.81 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-8.81 - Rules for REAP aid to tenants.

54:4-8.81 Rules for REAP aid to tenants.  6. In addition to any provisions of the "Tenants' Property Tax Rebate Act," P.L.1976, c.63 (C.54:4-6.2 et seq.), the director shall, through rules adopted pursuant to the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), provide that REAP aid received by owners of residential property under P.L.1999, c.61 (C.54:4-8.76 et seq.) shall be provided to tenants as a tenant property tax rebate. L.1999,c.61,s.6.
NJ Rev Stat § 54:4-8.82 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-8.82 - Limitation on amount of deductions.

54:4-8.82 Limitation on amount of deductions.  2. Notwithstanding any other provision of law to the contrary, for tax year 2008 and all subsequent tax years, the total amount of rebates, credits, deductions, or exemptions received by a taxpayer, or on behalf of the taxpayer, for a tax year pursuant to the "Homestead Property Tax Credit Act," sections 1 through 10 of P.L.1990, c.61 (C.54:4-8.57 through 54:4-8.66) and sections 3, 14 through 16, 18 and 19 of P.L.1999, c.63 (C.54:4-8.58a and C.54:4-8.66a through C.54:4-8.66e); the homestead property tax reimbursement program, P.L.1997, c.348 (C.54:4-8.67 et al.); the annual veterans deduction, P.L.1963, c.171 (C.54:4-8.10 et seq.); or the property tax deduction for senior citizens and disabled persons, P.L.1963, c.172 (C.54:4-8.40 et seq.) may not exceed the total amount of property taxes or rent constituting property taxes and site fee constituting property tax paid by the taxpayer for the taxpayer's residence for the same tax year. L.2008, c.119, s.2.
NJ Rev Stat § 54:4-9.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-9.1 - Tangible personal property not used in business other than household property and personal effects; assessment and taxation; valuation; rate

54:4-9.1. Tangible personal property not used in business other than household property and personal effects; assessment and taxation; valuation; rate  Tangible personal property not used in business, other than tangible household personal property and personal effects, shall be assessed and taxed for local use at the general tax rate of the taxing district wherein such property is found. Such property shall be assessed according to the fair value thereof, which shall be the fair market value thereof, and the assessment shall be expressed at that percentage of such fair value as is established pursuant to law as the percentage level for the taxation of real property within the county in which the municipality is located. The taxable valuations of tangible personal property determined under this section shall be included by the assessor of each taxing district in his tax list and duplicate required to be filed on or before January 10 in each year. L.1960, c. 51, s. 12.
NJ Rev Stat § 54:4-9.2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-9.2 - Tangible household property and personal effects; assessment and taxation; exception; valuation; rate

54:4-9.2. Tangible household property and personal effects; assessment and taxation; exception; valuation; rate  (a) Tangible household personal property and personal effects shall be assessed and taxed for local use unless the governing body of the municipality within which the same is located shall determine, by ordinance, not to tax the same, in which event such property shall not be so assessed and taxed so long as the ordinance is in effect. A certified copy of such ordinance shall be filed with the Division of Taxation in the Department of the Treasury, and with the county board of taxation. Such property shall be assessed according to the fair value thereof, and the assessment shall be expressed at that percentage of such fair value as is established pursuant to law as the percentage level for the taxation of real property within the county in which the municipality is located. Such property shall be taxed at the general tax rate of the taxing district for the year preceding the year in which the tax is payable. The valuations of such property shall not be included in computing the "apportionment valuation" to be determined under R.S. 54:4-49 or in computing the "equalized valuation" to be determined under section 2, chapter 86 of the laws of 1954, and the revenue from such taxation shall be treated as anticipated revenue from sources other than the general taxation of property. The taxable valuations of tangible household personal property and personal effects determined under this section shall be reported by the assessor of each taxing district on a separate tax list and duplicate which shall be filed with the county board of taxation on or before January 10 in each year. (b) The fair value of tangible household personal property taxable pursuant to law shall be the value thereof for each household if offered for sale as a single lot. The owner of such property may file proofs with the assessor to assist in the determination of such fair value. In the absence of such proof, or of other proof, the assessor may assess the same by estimating the fair value thereof in terms of an average value per room, taking into account the size of the household, the general economic level of the neighborhood in which it is located, and such other relevant factors as will assist him in arriving at a fair, equitable and practicable valuation; but any such assessment shall be made according to standards and practices set forth in uniform rules and regulations promulgated by the Director of the Division of Taxation. L.1960, c. 51, s. 13. Amended by L.1961, c. 72, p. 598, s. 1, eff. June 3, 1961.
NJ Rev Stat § 54:4-9.3 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-9.3 - Limitations; increase in taxable value; determination and assessment of taxable value where no return filed

54:4-9.3. Limitations; increase in taxable value; determination and assessment of taxable value where no return filed  Except in the case of a willfully false or fraudulent return made with intent to evade valuation, assessment or taxation of personal property pursuant to chapter 4 of Title 54 of the Revised Statutes, no increase in any taxable valuation of property reported or required to be reported in such return shall be made by the assessor after the expiration of 2 years from the date of the filing of a return; provided that where no return required by law has been filed, the taxable value may be determined and assessed at any time within 6 years after the date upon which such return was required to be filed. Notwithstanding any other provision of law relating to the assessment of taxable property omitted from assessment under said chapter, the times within which such assessments of tangible personal property may be made shall be as provided in this section. L.1960, c. 51, s. 33.
NJ Rev Stat § 54:4-10 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-10 - Guardians and representatives; assessments in name of; estates

54:4-10. Guardians and representatives; assessments in name of; estates  Personal property in the possession or under the control of a person as trustee, guardian, executor or administrator, shall be assessed in his name as such, separate from his individual assessment, or in the name of any one of several joint trustees, guardians, executors or administrators, if the one of them having actual control or possession cannot be ascertained by the assessor, but the personal property belonging to the estate of a decedent shall be assessed in the taxing district wherein the decedent resided at the time of his death, except such part of the tangible property thereof as may be actually located in some other taxing district in this state and assessed therein.
NJ Rev Stat § 54:4-12 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-12 - Assessor; duties; ascertain persons and property taxable

54:4-12. Assessor; duties; ascertain persons and property taxable  On or before July 1, 1965 and on or before July 1 in each year thereafter, each person owning personal property used in business within the taxing district during any part of the 12-month period ending on the preceding listing date and taxable under this article shall prepare and file with the assessor a return of such taxable personal property in such form and containing such information relating thereto as the Director of the Division of Taxation shall prescribe. The return shall list such property for taxation according to its fair value as of the preceding listing date, and a separate return shall be required for personal property situated in each taxing district. All such returns shall be verified by the owner or his authorized agent under the penalties of perjury. The assessors of the respective taxing districts shall review, audit and determine the taxable valuations of each taxpayer required to file a return with them and shall also determine the taxable value of tangible personal property not used in business. On or before January 10 in each year, the respective assessors shall complete such review, audit and determination. The assessor of each taxing district shall include in his tax list and duplicate the taxable valuations of tangible personal property determined by him. Amended by L.1945, c. 163, p. 577, s. 4; L.1960, c. 51, s. 10; L.1965, c. 20, s. 1.