S.1921

Increase statutory property tax exemption amounts for improvements to single dwelling units under "Five-Year Exemption and Abatement Law."

Introduced·1/13/26
Introduced Text

New Jersey S1921 increases property tax exemption amounts for improvements to single dwelling units under the "Five-Year Exemption and Abatement Law.

New Jersey S1921 amends the "Five-Year Exemption and Abatement Law" to increase the statutory property tax exemption amounts for improvements to certain dwelling units. The bill allows municipalities to exempt the first $15,000, $45,000, or $75,000 of the value of improvements to dwelling units more than 20 years old from taxation for a period of five years. This change triples the current exemption amounts of $5,000, $15,000, or $25,000. The bill also allows for abatements of up to 30% of the assessed value of the property for each year of the exemption period.

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Where it stands

Current
Community and Urban Affairs Committee
Next
Committee decision

Sponsors

0
1
R
Democratic CaucusRepublican Caucus

History

Jan 13

Senate

Introduced in the Senate, Referred to Senate Community and Urban Affairs Committee