Update New Jersey Stay NJ property tax relief baseline

changelog.d/nj-staynj-property-tax-relief.changed.md

@@ -0,0 +1 @@
+Update New Jersey Stay NJ property tax relief baseline calculations.

policyengine_us/parameters/gov/household/household_state_benefits.yaml

@@ -173,6 +173,99 @@ values:
     - ar_child_care_subsidies
     # Washington child care subsidies
     - wa_child_care_subsidies
+  2026-01-01:
+    # Delaware benefits
+    - de_ssp
+    - de_child_care_subsidies
+    # Indiana benefits
+    - in_ssp
+    - in_child_care_subsidies
+    # Connecticut benefits
+    - ct_ssp
+    # Georgia benefits
+    - ga_ssp
+    # Maine benefits
+    - me_ssp
+    # Missouri benefits
+    - mo_ssp
+    # Massachusetts benefits
+    - ma_state_supplement
+    # Maryland benefits
+    - md_paa
+    # Michigan benefits
+    - mi_ssp
+    # Minnesota benefits
+    - mn_msa
+    # Colorado benefits
+    - co_state_supplement
+    - co_oap
+    - co_child_care_subsidies
+    # California benefits
+    - ca_child_care_subsidies
+    - ca_cvrp
+    - ca_care
+    - ca_fera
+    - ca_la_ez_save
+    - ca_la_infant_supplement
+    - ca_la_expectant_parent_payment
+    - ca_capi
+    - ca_state_supplement
+    # Alabama benefits
+    - al_ssp
+    - al_child_care_subsidies
+    # Alaska benefits
+    - ak_ssp
+    # Arizona benefits
+    - az_child_care_subsidies
+    # Florida benefits
+    - fl_oss
+    # Idaho benefits
+    - id_aabd
+    - id_child_care_subsidies
+    # Kentucky benefits
+    - ky_ssp
+    # Georgia benefits
+    - ga_child_care_subsidies
+    # Maryland benefits
+    - md_child_care_subsidies
+    # Nebraska benefits
+    - ne_aabd
+    - ne_child_care_subsidies
+    # New Mexico benefits
+    - nm_ssi_state_supplement
+    # South Carolina benefits
+    - sc_ssi_state_supplement
+    # Texas benefits
+    - tx_ssi_state_supplement
+    # Virginia benefits
+    - va_child_care_subsidies
+    # West Virginia benefits
+    - wv_child_care_subsidies
+    # North Carolina benefits
+    - nc_scca
+    # South Carolina benefits
+    - sc_child_care_subsidies
+    # Massachusetts benefits
+    - ma_eaedc
+    - ma_tafdc
+    # DC benefits
+    - dc_ossp
+    # Kansas benefits
+    - ks_sspp
+    # Hawaii benefits
+    - hi_oss
+    # Washington benefits
+    - wa_ssp
+    - wa_sfa
+    - wa_rca
+    # Louisiana benefits
+    - la_oss
+    # Arkansas benefits
+    - ar_child_care_subsidies
+    # Washington child care subsidies
+    - wa_child_care_subsidies
+    # New Jersey benefits
+    - nj_property_tax_relief
 metadata:
   unit: list
   period: year

policyengine_us/parameters/gov/states/nj/tax/income/credits/property_tax_relief/income/additional_sources.yaml

@@ -0,0 +1,15 @@
+description: New Jersey uses these additional income sources when calculating property tax relief application income under the property tax relief program.
+metadata:
+  unit: list
+  period: year
+  label: New Jersey property tax relief additional income sources
+  reference:
+    - title: NJ Division of Taxation - PAS-1 Income Calculation
+      href: https://www.nj.gov/treasury/taxation/relief.shtml#collapsePAS
+    - title: 2025 Form PAS-1 instructions, lines 17a-17f and 18a-18f
+      href: https://www.nj.gov/treasury/taxation/pdf/25-pas1in.pdf#page=9
+values:
+  2025-01-01:
+    - tax_exempt_interest_income
+    - tax_exempt_ira_distributions
+    - social_security

policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/credits/anchor/nj_anchor.yaml

@@ -686,3 +686,52 @@
     # Senior homeowner, income $250K at upper limit (uses <=)
     # Senior homeowner upper income tier: $1,250
     nj_anchor: 1_250
+
+- name: Edge case 17, homeowner ANCHOR is capped by property taxes paid.
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 72
+        employment_income: 100_000
+        real_estate_taxes: 100
+        is_tax_unit_head: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+    spm_units:
+      spm_unit:
+        members: [person1]
+        spm_unit_tenure_type: OWNER_WITH_MORTGAGE
+    households:
+      household:
+        members: [person1]
+        state_fips: 34
+  output:
+    # Senior homeowner lower income tier would be $1,750.
+    # Total property tax relief is capped by property taxes paid.
+    nj_anchor: 100
+
+- name: Edge case 18, homeowner ANCHOR is unchanged when property taxes exceed the benefit.
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 72
+        employment_income: 100_000
+        real_estate_taxes: 2_000
+        is_tax_unit_head: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+    spm_units:
+      spm_unit:
+        members: [person1]
+        spm_unit_tenure_type: OWNER_WITH_MORTGAGE
+    households:
+      household:
+        members: [person1]
+        state_fips: 34
+  output:
+    # Senior homeowner lower income tier is below property taxes paid.
+    nj_anchor: 1_750

policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/credits/property_tax_relief/nj_property_tax_relief.yaml

@@ -0,0 +1,112 @@
+- name: Case 1, combined relief reaches the Stay NJ target.
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 70
+        employment_income: 100_000
+        real_estate_taxes: 10_000
+        is_tax_unit_head: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+        nj_senior_freeze: 500
+    spm_units:
+      spm_unit:
+        members: [person1]
+        spm_unit_tenure_type: OWNER_WITH_MORTGAGE
+    households:
+      household:
+        members: [person1]
+        state_fips: 34
+  output:
+    # Stay NJ target = 50% of $10,000 = $5,000.
+    nj_anchor: 1_750
+    nj_capped_senior_freeze: 500
+    nj_staynj: 2_750
+    nj_property_tax_relief: 5_000
+    household_state_benefits: 5_000
+
+- name: Case 2, combined relief is capped by property taxes paid.
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 70
+        employment_income: 100_000
+        real_estate_taxes: 2_000
+        is_tax_unit_head: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+        nj_senior_freeze: 1_000
+    spm_units:
+      spm_unit:
+        members: [person1]
+        spm_unit_tenure_type: OWNER_WITH_MORTGAGE
+    households:
+      household:
+        members: [person1]
+        state_fips: 34
+  output:
+    # ANCHOR = $1,750 and Senior Freeze is capped to the remaining $250.
+    nj_anchor: 1_750
+    nj_capped_senior_freeze: 250
+    nj_staynj: 0
+    nj_property_tax_relief: 2_000
+    household_state_benefits: 2_000
+
+- name: Case 3, New Jersey property tax relief starts in 2026.
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 70
+        employment_income: 100_000
+        real_estate_taxes: 10_000
+        is_tax_unit_head: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+        nj_senior_freeze: 500
+    spm_units:
+      spm_unit:
+        members: [person1]
+        spm_unit_tenure_type: OWNER_WITH_MORTGAGE
+    households:
+      household:
+        members: [person1]
+        state_fips: 34
+  output:
+    nj_property_tax_relief: 0
+    household_state_benefits: 0
+
+- name: Case 4, Senior Freeze fully absorbs the Stay NJ residual without binding the property tax cap.
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 70
+        employment_income: 100_000
+        real_estate_taxes: 12_000
+        is_tax_unit_head: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+        nj_senior_freeze: 6_000
+    spm_units:
+      spm_unit:
+        members: [person1]
+        spm_unit_tenure_type: OWNER_WITH_MORTGAGE
+    households:
+      household:
+        members: [person1]
+        state_fips: 34
+  output:
+    # Stay NJ target = 50% of $12,000 = $6,000.
+    # ANCHOR + capped Senior Freeze exceed that target, while total relief remains below property taxes.
+    nj_anchor: 1_750
+    nj_capped_senior_freeze: 6_000
+    nj_staynj: 0
+    nj_property_tax_relief: 7_750
+    household_state_benefits: 7_750