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Indigo New Jersey Tax Handbook 2026 | Erin Mills Town Centre
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New Jersey Tax Handbook is a primer on taxes and the law in New Jersey. The book presents essential knowledge for tax practitioners in New Jersey, including everything from discussion of state tax provisions to extensive treatment of the latest tax credits.
The 2026 edition includes these new and updated topics:
Analysis of the streamlining of the application process for all New Jersey residential property tax relief programs, with the state updating its homeowner (and renter) property tax relief programs, including Senior Freeze, ANCHOR, and Stay NJ
Review of changes to environmental taxes including updated Spill Act tax rates, evaluation of relevant case law, and new analysis of applicable statutes
Updates to inheritance and estate tax coverage, including a new NJ Inheritance Tax Return (NJ IT-R) form and updated process to amend this form, 2025 federal estate tax exclusion amount, and discussion of the One Big Beautiful Bill Act of 2025 (OBBBA) in the context of federal estate tax
Discussion of whether the four-year limitations period governing the additional assessment of New Jersey Sales and Use Tax (SUT) is applicable to the issuance of a Notice of Finding of Responsible Person by the Division of Taxation, regarding personal liability of an officer or responsible person of a business with respect to certain collected SUT
Updates to gross income topics including a new unified property tax relief application for seniors and disabled taxpayers; a new senior property tax credit program; capital gains exemption for Qualified Small Business Stock; and increase in child tax credit
New Jersey Tax Handbook is a primer on taxes and the law in New Jersey. The book presents essential knowledge for tax practitioners in New Jersey, including everything from discussion of state tax provisions to extensive treatment of the latest tax credits.
The 2026 edition includes these new and updated topics:
Analysis of the streamlining of the application process for all New Jersey residential property tax relief programs, with the state updating its homeowner (and renter) property tax relief programs, including Senior Freeze, ANCHOR, and Stay NJ
Review of changes to environmental taxes including updated Spill Act tax rates, evaluation of relevant case law, and new analysis of applicable statutes
Updates to inheritance and estate tax coverage, including a new NJ Inheritance Tax Return (NJ IT-R) form and updated process to amend this form, 2025 federal estate tax exclusion amount, and discussion of the One Big Beautiful Bill Act of 2025 (OBBBA) in the context of federal estate tax
Discussion of whether the four-year limitations period governing the additional assessment of New Jersey Sales and Use Tax (SUT) is applicable to the issuance of a Notice of Finding of Responsible Person by the Division of Taxation, regarding personal liability of an officer or responsible person of a business with respect to certain collected SUT
Updates to gross income topics including a new unified property tax relief application for seniors and disabled taxpayers; a new senior property tax credit program; capital gains exemption for Qualified Small Business Stock; and increase in child tax credit
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