New Jersey A4607 allows gross income tax refunds to be credited against a taxpayer's delinquent local property taxes.

New Jersey A4607 amends the state's tax laws to allow gross income tax refunds to be credited against a taxpayer's delinquent local property taxes, aligning this process with the current system for homestead property tax rebates and credits. This change means that if a taxpayer owes delinquent local property taxes, their gross income tax refunds can be applied directly to these debts. The bill also specifies that child support and other state debts take precedence over property tax delinquencies when applying refunds.

New Jersey A4607 allows gross income tax refunds to be credited against a taxpayer's delinquent local property taxes.

New Jersey A4607 amends the state's tax laws to allow gross income tax refunds to be credited against a taxpayer's delinquent local property taxes, aligning this process with the current system for homestead property tax rebates and credits. This change means that if a taxpayer owes delinquent local property taxes, their gross income tax refunds can be applied directly to these debts. The bill also specifies that child support and other state debts take precedence over property tax delinquencies when applying refunds.