Allows gross income tax refunds to be credited against taxpayer's delinquent local property taxes.

This bill allows New Jersey taxpayers to have their state gross income tax refunds automatically applied to any overdue local property taxes they owe. It directly affects residents who receive tax refunds, earned income tax credits, or homestead rebates while having delinquent property tax accounts. The key mechanism requires the state to withhold these refunds and send the money to municipal tax collectors to pay off the debt, with child support obligations taking priority over other debts. Local tax collectors must identify delinquent taxpayers and report them to the state, which then notifies affected residents about the withheld amounts.