A1186

Permits taxpayers to deduct total amount of State property taxes paid on principal residence from gross income tax obligation.

Introduced·1/13/26
Introduced Text

New Jersey A1186 allows taxpayers to deduct the full amount of state property taxes paid on their principal residence from their gross income tax.

New Jersey A1186 amends the state's gross income tax law to permit taxpayers to deduct the total amount of state property taxes paid on their principal residence from their gross income tax obligation. Previously, taxpayers could only deduct up to $15,000 of property taxes. This bill removes that cap, allowing full deduction of property taxes paid. The change applies to taxable years beginning on or after January 1, 2022.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
State and Local Government Committee
Next
Committee decision

Sponsors

0
5
RRRRR
Democratic CaucusRepublican Caucus

History

Jan 13

Assembly

Introduced, Referred to Assembly State and Local Government Committee