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

Summary

The bill permits the state Treasury to use a taxpayer’s gross income‑tax refund, rebate or credit to satisfy any delinquent municipal property tax they owe. It creates a reporting and certification process so municipalities receive the appropriate refund amounts and can credit them against the taxpayer’s outstanding balance. Any excess after the credit can be returned to the taxpayer or applied to the next tax bill.

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