NJ A4607

Authorizes the New Jersey Division of Taxation to withhold state gross income tax refunds from taxpayers who have delinquent local property taxes and redirect those funds to municipal tax collectors

Expands existing law that already allows homestead property tax rebates and credits to be withheld from delinquent property taxpayers to now include income tax refunds

Requires municipal tax collectors to submit annual lists of delinquent property taxpayers to the state director by April 1 each year, identifying amounts owed from the preceding tax year

Mandates the state notify affected taxpayers by November 15 that their income tax refund has been sent to the municipal tax collector to pay down their property tax delinquency

Takes effect July 1 of the year following enactment