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New Jersey Tax Handbook 2026

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JTAX26

A quick, no-nonsense primer on the taxes and the law, with useful examples and helpful insights.

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
Additional Information
SKU JTAX26
Division Name New Jersey Law Journal
Volumes 1
Product Types Books
Brand New Jersey Law Journal
Publication Date November 20, 2025
Jurisdiction New Jersey
ISBN 979-8-89803-070-4
Page Count 532
Edition 2026
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Jeffrey D. Gordon

Jeffrey D. Gordon is the managing partner of Archer & Greiner P.C.'s Princeton office. He is a state and local tax practitioner and is Chair of the firm’s Real Estate Tax Appeal Group.

Mr. Gordon is a former New Jersey Tax Court law clerk to Presiding Judge Michael A. Andrew, Jr., retired; and was a Certified Tax Assessor. Since completing his Tax Court clerkship, his practice has involved the handling of complex commercial and industrial tax appeals in New Jersey, Pennsylvania, Delaware and other East Coast states. He also advises clients about potential property tax liability for property being considered for purchase and/or development. In addition, Mr. Gordon prepares articles regarding tax appeal procedures and valuation theory, and has lectured at seminars for the Institute for Professionals in Taxation, the International Association of Assessing Officers, the New Jersey County Tax Board Administrators Annual Conference, the Appraisal Institute, the New Jersey League of Municipalities, taxpayer groups, accountants, and the bar.

Margaret Wilson

Margaret Wilson is a founding partner of the Wilson Law Group LLC in Princeton, New Jersey. Ms. Wilson is admitted to the bars of New Jersey, New York, and Pennsylvania. Ms. Wilson’s practice focuses on state and local taxation, including state and local tax litigation and audits and multistate tax planning.

She has previously been a partner with two national law firms and in-house tax counsel at Verizon Communications and Oracle. Ms. Wilson frequently lectures and writes on state and local taxation topics.

Ms. Wilson received her J.D. with honors from the University of Michigan Law School in 1994, her LL.M. in Taxation from New York University School of Law in 2002, and her B.A. with honors from the University of Michigan in 1991.

Ms. Wilson is a past President of the Institute for Professionals in Taxation and has served on its Board of Governors. She served on the New Jersey Supreme Court Committee on the Tax Court for ten years and has served as a member of the advisory board of the Paul J. Hartman State and Local Tax Forum, Vice Chair of the American Bar Association State and Local Tax Committee, and Chair of the Taxation Section of the New Jersey State Bar Association.

Robert F. Connolly

Robert F. Connolly, MST is the Co-Founder and Co-Managing Member of BC Compliance Group, LLC (BCC), a management consulting firm, based in Matawan, New Jersey. BCC and its team of professionals are financial historians who specialize in uncovering hidden overcharges, billing errors and compliance gaps in existing complex contracts and commercial leases — often dating back several years. BCC specializes in the areas of contract compliance, real estate accounting, unclaimed property and taxation often utilizing a “risk-free benefit sharing model.” BCC’s services cover contracts in such areas as IT, construction, print/copy services, third party labor, distribution, office supplies, office/commercial leases, telecom, freight/overnight mail, utilizes, as well as tax related incentives and credits.

Prior to founding BCC in 2005, Rob founded and served as the Managing Director of Contract Compliance and Taxation for an international earnings enhancement firm. Before that he spent a number of years serving as a State & Local Tax Manager for various regional and Big Five accounting firms, as well as working within the tax industry for a Dutch multi-national manufacturing corporation.

Susan K. Dromsky-Reed

Susan K. Dromsky-Reed is a Member of the firm of Brach Eichler L.L.C. in the Trusts & Estates, Business and Tax Group. Ms. Dromsky-Reed also serves as Co-Chair of the Trusts & Estates practice. She assists individuals and families with their estate planning and estate administration. As part of her practice, she provides comprehensive advice regarding spousal, intergenerational, business succession and charitable planning. She has assisted clients in implementing such strategies as marital deduction trusts, credit shelter trusts, life insurance trusts, qualified personal residence trusts, grantor retained annuity trusts, limited partnerships, limited liability companies, dynasty trusts, as well as various charitable giving vehicles.

Ms. Dromsky-Reed is a frequent writer and lecturer on estate planning as well as the generation skipping transfer tax. She is a Fellow of the American College of Trust and Estate Counsel and Chair of the Board of Consultors for the Real Property, Trust and Estate Law Section of the New Jersey State Bar Association.

Tiffany Wagner Donio

Tiffany Wagner Donio is a shareholder at Stevens & Lee in the firm’s Valley Forge office. She counsels emerging and established businesses and their principals on the corporate and tax issues they encounter through every stage of their business life cycle, including with respect to entity formation, mergers and acquisitions, divestitures, restructurings, securities offerings, joint ventures, corporate governance, and commercial transactions.

In her tax practice, Tiffany provides planning and compliance advice on a wide variety of federal, state and local tax issues involving income, franchise, sales and use, gross receipts and other miscellaneous taxes. In addition, she has represented clients during federal, state and local tax controversies at the audit, administra­tive and judicial levels.

Tiffany represents clients in a wide range of industries, including food and agriculture, healthcare, real estate, restaurant and beverage, retail, software and technology, petroleum, energy and utilities, cannabis, construction and engineering, media, internet and advertising, manufacturing, and software and technology.

Tiffany received her J.D. with honors from Rutgers Law School and an Executive LL.M. in Taxation from New York University. She earned a B.S. in Accountancy from The College of New Jersey.

Lindsay P. Cambron

Lindsay P. Cambron is an Attorney in Brach Eichler’s Environmental and Land Use Practice Group. She advises clients on regulatory matters and compliance at local, state, and federal levels and has extensive litigation experience, representing clients in cost recovery actions, toxic tort claims, and appeals of agency decisions. Her environmental practice includes handling Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA), the Industrial Site Recovery Act (ISRA), the Site Remediation Reform Act, the New Jersey Spill and Compensation Act matters, as well as those involving other environmental laws and regulations. She handles wetlands, brownfield redevelopment, vapor intrusion, permitting, and compliance for both individual and corporate clients.

Lindsay received her J.D. from Seton Hall University School of Law and her B.A. from Skidmore College. She is admitted to practice in New Jersey and New York.

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