New Jersey 2024-2025 Regular Session

New Jersey Assembly Bill A3331

Introduced
1/9/24  

Caption

Requires premium payment made to municipality by purchaser of tax lien to be paid to property owner under certain circumstances.

Impact

The implications of A3331 are significant for the interaction between property owners and municipalities regarding tax liens. By introducing a structured process for the return of premium payments post-foreclosure, the bill aims to limit the duration these funds are retained by the municipality and enhance financial recovery options for property owners. This adjustment addresses the concerns from numerous stakeholders about the lack of recourse for property owners in situations where their properties undergo tax lien sales potent to foreclosure. As a result, it may foster a more equitable environment for those facing financial hardships due to property taxes.

Summary

Assembly Bill A3331 aims to modify the existing law concerning premium payments made to municipalities by purchasers of tax liens. The bill proposes that when a tax lien is sold, the premium payment typically held by the municipal tax collector will have new stipulations regarding its handling, particularly under foreclosure circumstances. Specifically, A3331 mandates that within a year after a final judgment of foreclosure is entered, the premium payment must be deposited with the court and can be claimed by the person against whom the foreclosure was judged. This seeks to ensure that owners of the properties have a pathway to recover funds that might otherwise be lost to the municipality if not redeemed in a specified timeframe.

Contention

While many support A3331 for its beneficial changes to existing law, there may be contention surrounding the logistics of managing these premium payments and the court's role in adjudicating claims. Some lawmakers and municipal authorities may express concern about the added administrative burden and potential delays in fund recovery, while proponent advocates may argue the need for greater protections for property owners facing foreclosure. Furthermore, discussions might arise around ensuring the court processes are straightforward and efficient to prevent unnecessary complications that would hinder the bill's intended benefits.

Companion Bills

NJ S718

Same As Requires premium payment made to municipality by purchaser of tax lien to be paid to property owner under certain circumstances.

NJ A5542

Carry Over Requires premium payment made to municipality by purchaser of tax lien to be paid to property owner under certain circumstances.

NJ S4048

Carry Over Requires premium payment made to municipality by purchaser of tax lien to be paid to property owner under certain circumstances.

Previously Filed As

NJ A3547

Requires municipality to return to taxpayer property taxes paid in error due to assessor's or owner's mistake.

NJ A1117

Clarifies notice required to be provided to property taxpayers of change in interest rate on delinquent property taxes under certain emergency circumstances; permits municipality to extend grace period under certain emergency circumstances.

NJ A5220

Permits municipalities to waive interest on certain delinquent property tax payments delivered after required due date.

NJ A836

Revises Energy Tax Receipts Property Tax Relief Aid program; requires all energy taxes to be paid directly to municipalities.

NJ S1807

Requires municipalities to share certain payments in lieu of property taxes with school districts; informs counties, school districts, and DCA of certain information related to property tax exemptions and abatements.

NJ A1095

Requires detailed disclosure of information concerning required payments in lieu of property taxes to be provided to purchaser of real property constructed pursuant to financial agreement containing long term tax exemption.

NJ A4953

Requires municipalities to share certain payments received in lieu of property taxes with school districts; informs counties and school districts of application for property tax exemption.

AL SB256

Mobile County; amend definition of municipal tax lien to authorize the inclusion of certain weed liens on a tax bill under certain circumstances; deem municipality as prevailing party in certain bid auctions resulting in a tie; authorize municipality to enter property to make repairs under certain circumstances; and authorize tax collecting official to sell a tax lien under certain circumstances.

NJ S2507

Revises Energy Tax Receipts Property Tax Relief Aid program; requires all energy taxes to be paid directly to municipalities.

NJ S1816

Requires Division of Purchase and Property to issue annual report on State-owned underutilized real property with potential for other uses.

Similar Bills

CA SB1352

Property taxation: newly constructed: reconstructed property.

CA AB245

Property taxation: application of base year value: disaster relief.

CA SB1053

Property taxation: transfer of base year value: disaster relief.

HI HB1398

Relating To Property.

HI HB1398

Relating To Property.

CA SB603

An act to amend Section 69 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

TX HB2011

Relating to the right to repurchase from a condemning entity certain real property for which ad valorem taxes are delinquent.