New Jersey 2026-2027 Regular Session

New Jersey Assembly Bill A4117

Introduced
2/19/26  

Caption

Lowers age of eligibility for surviving spouse under homestead property tax reimbursement program.

Impact

The bill is retroactive to January 1, 2020, meaning that it could potentially benefit those surviving spouses who meet the new age requirement within the specified timeframe. By extending eligibility, A4117 is expected to increase the number of participants in the homestead property tax reimbursement program, providing much-needed financial assistance to that demographic. This enhancement could lead to improved housing stability for eligible surviving spouses, particularly in light of rising property taxes.

Summary

Assembly Bill A4117 aims to lower the minimum age requirement for surviving spouses under New Jersey's homestead property tax reimbursement program. Currently, the law stipulates that a surviving spouse must be at least 65 years of age to maintain eligibility for the reimbursement following the death of an eligible claimant. A4117 proposes to reduce this age threshold to 62. This change is intended to provide additional financial relief to younger surviving spouses who are affected by property tax increases, aligning eligibility more closely with the realities of modern households.

Contention

While the bill appears to be broadly beneficial, there could be points of contention related to its fiscal implications for the state's budget. Critics might argue that expanding eligibility could strain the resources allocated to the property tax reimbursement program, raising concerns about sustainability. Furthermore, there could be debates surrounding the fairness of the adjustment, as it changes long-standing eligibility criteria that were established for specific reasons. Stakeholders may discuss the potential impact on overall state property tax revenue and whether this change might necessitate further adjustments to funding for local services.

Companion Bills

NJ S1864

Same As Lowers age of eligibility for surviving spouse under homestead property tax reimbursement program.

NJ S616

Carry Over Lowers age of eligibility for surviving spouse under homestead property tax reimbursement program.

NJ A3463

Carry Over Lowers age of eligibility for surviving spouse under homestead property tax reimbursement program.

Similar Bills

FL S0276

Homestead Property Tax Benefits for Long-term Owners and Permanent Residents

NJ A2752

Prohibits homestead property tax rebates and credits and ANCHOR property tax benefits from being paid to property owners who move out of State.

FL H0775

Assessment of Homestead Property

NJ S2118

Revises criteria to establish base year for homestead property tax reimbursement after relocation.

NJ A4674

Revises criteria to establish base year for homestead property tax reimbursement after relocation.

NJ S91

"Homestead School Property Tax Reimbursement Act"; provides State reimbursement for 50% of school property taxes paid by seniors, 65 years and older.

NJ A270

"Homestead School Property Tax Reimbursement Act"; provides State reimbursement for 50% of school property taxes paid by seniors, 65 years and older.

IN SB0001

Local government finance.