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New Legislation 2017

“Property Tax Assessment Concerning Depreciation”

P.L. 2017, Chapter 228 – This law amends P.L.1945, Chapter 260 concerning the assessment of buildings or structures following material depreciation.

“CBT Funds for Municipal Farmland Preservation Grants”

P.L. 2017, Chapter 226 – This law appropriates $7,500,000 from constitutionally dedicated Corporation Business Tax (CBT) revenues to the State Agriculture Development Committee for planning incentive grants to municipalities for farmland preservation purposes.

“CBT Funds for Farmland Preservation Grants”

P.L. 2017, Chapter 225 – This law appropriates $32,500,000 from constitutionally dedicated Corporation Business Tax (CBT) revenues to the State Agriculture Development Committee for planning incentive grants to counties for farmland preservation purposes.

“Garden State Create Zones”

P.L. 2017, Chapter 221 – This law provides increased tax credit amounts under Grow New Jersey Assistance Program for certain businesses that have collaborative research relationships with colleges or universities, which will be known as “Garden State Create Zones.”

“Senior and Disabled Homestead Overpayment Installment Plan”

P.L. 2017, Chapter 207 – This law allows installment payments for senior, individuals 65 or older, and disabled property taxpayers to repay overpayments of Homestead Credits and Homestead Property Tax reimbursements.

“NJ World War II Veterans' Memorial Fund”

P.L. 2017, Chapter 203 – This law, for taxable years beginning on January 1, 2018, allows each taxpayer the opportunity to indicate on the taxpayer’s New Jersey Gross Income Tax return that a portion of the taxpayer’s Gross Income Tax refund or an enclosed contribution be deposited in the “NJ World War II Veterans' Memorial Fund.”

“Jersey Fresh Program Fund”

P.L. 2017, Chapter 197 – This law establishes a special fund in the Department of the Treasury to be known as the "Jersey Fresh Program Fund." For taxable years beginning on January 1, 2018 each taxpayer will have the opportunity to indicate on the taxpayer's New Jersey Gross Income Tax return that a portion of the taxpayer's Gross Income Tax refund or an enclosed contribution be deposited in the “Jersey Fresh Program Fund.”

“NJ Memorials to War Veterans Maintenance Fund”

P.L. 2017, Chapter 190 – This law establishes a special fund in the Department of the Treasury to be known as the "NJ Memorials to War Veterans Maintenance Fund." For taxable years beginning on January 1, 2018 each taxpayer will have the opportunity to indicate on the taxpayer's New Jersey Gross Income Tax return that a portion of the taxpayer's Gross Income Tax refund or an enclosed contribution be deposited in the “NJ Memorials to War Veterans Maintenance Fund.”

“Wounded Warrior Caregivers Relief Act”

P.L. 2017, Chapter 67 – This law, known as the “Wounded Warrior Caregivers Relief Act,” provides a refundable income tax credit to a qualified family caregiver of a qualified armed service member. For purposes of the Act, a qualified armed service member is an individual who has a physical disability arising out of service in the active US military or naval service in any war or conflict after September 11, 2001.

 “Changes to Sales and Use Tax of Certain Limousine Services”

P.L. 2017, Chapter 27 This law amends certain provisions of the Sales and Use Tax Act to eliminate the tax charged on receipts from transportation services that originate in this State and are provided by a limousine operator on or after May 1, 2017.

“Autism Programs Fund Check Off”

P.L. 2017, Chapter 24 – This law establishes the “Autism Programs Fund” in the “Autism Medical Research and Treatment Fund” in the Department of the Treasury. The law provides for voluntary contributions to the Autism Programs Fund by taxpayers on Gross Income Tax returns or by enclosing a contribution with their return.

“Boldface Print Annual Assessment”

P.L. 2017, Chapter 16 – This law amends N.J.S.A. 54:4-38.1 to require that any notice of a change in assessment and the notice of annual assessment issued to a property owner must contain the deadline to file an appeal in boldface type.

  

Last Updated: Tuesday, 10/17/17



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