S.82

New Jersey S82 provides a $250 annual state income tax credit for homeowners who replace grass lawns with stone or crushed shells near Barnegat Bay.

New Jersey S82 offers a recurring annual tax credit of $250 against the State income tax for property owners within 1,000 feet of Barnegat Bay and its tributaries who replace grass lawns with stone, crushed shells, or other maintenance-free materials. This incentive aims to reduce the use of lawn fertilizers and other chemical agents that contribute to the degradation of Barnegat Bay's waters and ecosystems. The tax credit applies to properties situated near the bay and its tributaries, as defined by the Division of Taxation in consultation with the Department of Environmental Protection.