N.J. Stat. Ann. § 52:27D-280 et seq. § 52:27D-284
Benefits not income for eligibility and tax purposes
Operative Text
Benefits under this program shall not be treated as income in determining eligibility requirements for other State programs or for New Jersey gross income tax purposes. L.1984, c. 180, s. 6, eff. Nov. 9, 1984.
Under N.J.S.A. 52:27D-284, any benefits received through this New Jersey housing assistance program are excluded from the definition of income when state agencies assess a person's eligibility for other State programs. These benefits are also excluded from gross income for New Jersey state income tax calculations. The rule prevents program benefits from inadvertently disqualifying recipients from other assistance or creating an unexpected state tax burden.
Plain English — not legal advice.
Section 52:27D-284 is primarily directed at benefit recipients rather than property owners, but landlords who participate in or administer benefits under this program should be aware that tenant benefit amounts are not counted as income under New Jersey gross income tax rules or for other State program eligibility determinations. Compliant operators generally keep accurate records of any program benefits associated with a tenancy without treating those amounts as taxable income to the tenant for state purposes. Understanding this distinction can be relevant when preparing documentation or responding to inquiries from state agencies.
General guidance for property managers — not legal advice for your specific situation. Consult an attorney for advice on your case.
Under N.J.S.A. 52:27D-284, benefits you receive through this program cannot be counted against you as income when New Jersey determines your eligibility for other State assistance programs, and they are not included in your gross income for New Jersey state tax purposes. This means receiving these benefits should not reduce your access to other State programs that use income thresholds. Tenant-rights organizations or a tax professional familiar with New Jersey law can help clarify how this exclusion applies in general terms.
General guidance for tenants — not legal advice for your specific situation. Consult a tenant-rights organization or attorney for advice on your case.
Generated October 14, 2026 — auto-generated, not yet human-reviewed. See /transparency for methodology.
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