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

This bill requires New Jersey municipalities to refund property taxes paid in error when an assessor makes a mistake or a taxpayer accidentally pays another's tax. It specifically mandates refunds without interest for overpayments due to duplicate assessments, wrong parcel assignments, or mistaken payments between property owners. Refunds are limited to the tax year of notification plus the three preceding years, and must be claimed within a three-year window. The law changes current practice by making refunds mandatory rather than optional for these specific error scenarios.