ASSEMBLY SENIOR ISSUES, TOURISM AND GAMING COMMITTEE

STATEMENT TO

ASSEMBLY, No. 846

STATE OF NEW JERSEY

DATED: MAY 16, 1996

      The Assembly Senior Issues, Tourism and Gaming Committee reports favorably Assembly, Bill No. 846.

      This bill extends the senior citizen's and disabled citizen's $250 property tax deduction to qualified citizens and their widows who own manufactured homes, or mobile homes, installed in mobile home parks and who are assessed a municipal service fee by municipal ordinance pursuant to the "Manufactured Home Taxation Act," P.L.1983, c.400 (C.54:4-1.2 et seq.). Under that act, mobile home owners in mobile home parks are not subject to real property taxation and are therefore not eligible to apply for the deduction. They, however, can be assessed a municipal service fee to cover the cost of municipal and local services they receive. Owners of mobile homes not in mobile home parks, whether or not on land owned by the homeowner, are assessed for real property taxes and are eligible for the deduction.

      This bill was prefiled for introduction in the 1996 session pending technical review. As reported, the bill includes the changes required by technical review, which has been performed.