LEGISLATIVE FISCAL ESTIMATE

[First Reprint]

ASSEMBLY, No. 5277

STATE OF NEW JERSEY

221st LEGISLATURE

 

DATED: JUNE 27, 2025

 

 

SUMMARY

 

Synopsis:

Establishes public awareness campaign and call center for certain property tax relief programs; requires submission of annual report by Stay NJ Task Force.

Type of Impact:

Annual State cost increases.

Agencies Affected:

Department of the Treasury.

 

 

Office of Legislative Services Estimate

Fiscal Impact

 Annual

 

State Cost Increase

Indeterminate

 

 

 

 

 

·         The Office of Legislative Services (OLS) concludes that the bill will result in indeterminate annual State cost increases due to the establishment of a public awareness campaign and call center for property tax relief programs.  The magnitude of cost increases cannot be determined as the bill does not specify operational parameters that would allow for precise cost estimation.

 

 

BILL DESCRIPTION

 

            The bill requires the Division of Taxation to undertake a public awareness campaign for certain property tax relief programs, including the ANCHOR program, Homestead Property Tax Reimbursement program, Stay NJ Property Tax Credit program, and various veterans and senior property tax exemptions and deductions.  The campaign must include information on eligibility requirements, application processes, documentation requirements, deadlines, and available resources for each program.

      The bill also requires the establishment of a call center staffed by Division of Taxation employees or contractors to provide real-time assistance for navigating the division’s website, submitting applications, checking application status, and resolving issues related to these property tax relief programs.  The call center must be located at a facility in the state and staffed by personnel who provide assistance while physically located at such facility.  Call center services must be provided in English and the three most commonly spoken languages in the state besides English.

 

 

FISCAL ANALYSIS

 

EXECUTIVE BRANCH

 

      None received.

 

OFFICE OF LEGISLATIVE SERVICES

 

      The OLS concludes that this bill will result in indeterminate annual State cost increases.  The bill requires the Division of Taxation to establish and operate both a public awareness campaign and a call center for property tax relief programs, but does not specify operational parameters that would allow for precise cost estimation.

      The public awareness campaign costs will depend on several factors including the scope and frequency of media placements, the types of electronic and print media utilized, the geographic reach of campaigns, and the duration of promotional activities.  The bill authorizes the use of public service announcements on radio and television, print newspaper publications, and division website and social media content, but provides no guidance on campaign intensity.  Costs could range from marginal amounts for basic social media posts and website updates to substantial expenditures for comprehensive multimedia advertising campaigns.

      The call center establishment represents a potentially significant ongoing operational cost that cannot be quantified without additional details.  Key cost drivers include staffing levels, hours of operation, technology infrastructure requirements, multilingual service provision, and whether services will be provided by state employees or contractors.  The bill requires services in English plus the three most commonly spoken languages besides English in New Jersey. Multilingual staffing or translation services will increase operational costs beyond English-only service provision.  Without knowing the operational parameters, the OLS cannot provide quantitative estimates for these program costs, and the fiscal impact will ultimately depend on implementation decisions made by the Division of Taxation.

      The OLS anticipates marginal administrative cost increases associated with annual reporting requirements for the Stay NJ Task Force.

 

 

Section:

Revenue, Finance, and Appropriations

Analyst:

Patrick Walsh

Associate Fiscal Analyst

Approved:

Thomas Koenig

Legislative Budget and Finance Officer

 

 

This legislative fiscal estimate has been produced by the Office of Legislative Services due to the failure of the Executive Branch to respond to our request for a fiscal note.

 

This fiscal estimate has been prepared pursuant to P.L.1980, c.67 (C.52:13B-6 et seq.).