NJ S3518

Enables New Jersey to intercept state gross income tax refunds from taxpayers who have delinquent local property taxes and redirect those funds to municipal tax collectors to satisfy the outstanding debt

Requires municipal tax collectors to submit delinquency lists to the state director by April 1 each year, including owner names, property identifiers, addresses, and amounts owed from the preceding year

Mandates the state director to notify affected taxpayers by November 15 that their refund has been withheld and sent to the municipality to credit against their property tax delinquency

Includes any interest earned on overpayment refunds as part of the interceptable amount, not just the base refund

Takes effect July 1 of the year following enactment