S.2110

Limits amount of real property that may be exempt from property taxation under "Long Term Tax Exemption Law."

Introduced·1/9/24
Introduced Text

Limits the amount of real property exempt from property taxation under the "Long Term Tax Exemption Law.

New Jersey S2110 amends the "Long Term Tax Exemption Law" to limit the amount of real property that can be exempt from property taxation. The bill sets a cap on the percentage of a municipality's property that can be exempt, preventing further financial agreements if the threshold exceeds five percent. It also outlines the duration and stages of tax exemptions for redevelopment projects, including annual service charges paid by urban renewal entities. The bill aims to prevent understating a municipality's property wealth, which affects state school aid allocations.

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

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Where it stands

Current
Community and Urban Affairs Committee
Next
Session adjourned — paused until it reconvenes

Sponsors

0
1
R
Democratic CaucusRepublican Caucus

History

Jan 9, 2024

Senate

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