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NJ A4961

Bill

Status

Introduced

10/21/2024

Primary Sponsor

John Azzariti

Click for details

Origin

General Assembly

2024-2025 Regular Session

AI Summary

  • Raises the "Mansion Tax" threshold from $1 million to $1.5 million for the additional 1% fee imposed on real property transfers, including residential, commercial, certain farm properties, and cooperative units

  • Increases the threshold for the 1% tax on transfers of controlling interests in entities owning commercial property from $1 million to $1.5 million

  • Requires annual inflation adjustments to the threshold beginning July 1 following enactment, based on the Consumer Price Index for urban consumers in the New York City and Philadelphia metropolitan areas

  • Mandates the Director of the Division of Taxation to calculate and publish the adjusted threshold amount on the division's website by May 1 of each year

  • Takes effect 30 days after enactment

Legislative Description

Increases threshold for imposition of certain fees and taxes on certain real property transfers from $1 million to $1.5 million, subject to annual adjustment based on Consumer Price Index.

Housing

Last Action

Introduced, Referred to Assembly Housing Committee

10/21/2024

Committee Referrals

Housing10/21/2024

Full Bill Text

No bill text available