Bill Text: NJ SR18 | 2010-2011 | Regular Session | Introduced
Bill Title: Urges municipalities to waive fee imposed for late payment of residential property taxes.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2010-01-12 - Introduced in the Senate, Referred to Senate Community and Urban Affairs Committee [SR18 Detail]
Download: New_Jersey-2010-SR18-Introduced.html
STATE OF NEW JERSEY
214th LEGISLATURE
PRE-FILED FOR INTRODUCTION IN THE 2010 SESSION
Sponsored by:
Senator FRED H. MADDEN, JR.
District 4 (Camden and Gloucester)
SYNOPSIS
Urges municipalities to waive fee imposed for late payment of residential property taxes.
CURRENT VERSION OF TEXT
Introduced Pending Technical Review by Legislative Counsel
A Senate Resolution urging municipalities to waive any fees imposed on a homeowner for the late payment of property taxes in certain circumstances.
Whereas, Municipalities in New Jersey are authorized to impose and collect taxes on real property for the operation of local units and are permitted to impose fees on the late payment of property taxes pursuant to R.S.54:4-66 and R.S.54:4-67; and
Whereas, The current economic crisis has stretched the budget of the average New Jersey family to the breaking point, making it even more difficult for New Jersey residents to satisfy their property tax obligation in a timely fashion; and
Whereas, Many New Jersey homeowners find themselves in the position of being unable to pay their tax bill by the due date for the first time in their lives, and may be subject to late fees imposed by the municipality if their taxes are delinquent; and
Whereas, It is often the case that credit card companies, banks, and other lenders will waive fees that are usually assessed if there is not a prior history of the behavior that resulted in the imposition of the fee and New Jersey residents should expect this minimum level of customer service from their government; and
Whereas, Municipalities should recognize the financial difficulties facing their residents and waive the late fee if a homeowner has never previously been delinquent in their property taxes and the delinquency is satisfied no later than 30 days of the due date; now, therefore,
Be It Resolved by the Senate of the State of New Jersey:
1. This House urges municipalities to waive any late fee imposed on a homeowner for the late payment of property taxes, provided the homeowner has never previously been delinquent and the taxes are paid in full no later than 30 days after the due date.
2. Duly authenticated copies of this resolution, signed by the President of the Senate and attested by the Secretary of the Senate, shall be transmitted to the New Jersey League of Municipalities, the New Jersey Conference of Mayors, and the Tax Collectors & Treasures Association of New Jersey.
STATEMENT
This resolution urges municipalities to waive any late fee they may impose on the late payment of property taxes under certain circumstances. The combination of New Jersey's high property tax burden and the current economic crisis has made it increasing difficult for homeowners to pay their taxes on time. The late fee should only be waived if the taxpayer has never previously been delinquent on their property taxes and the taxes are paid in full no later than 30 days after the original due date of the taxes.
