Bill Text: NJ A1268 | 2018-2019 | Regular Session | Introduced
Bill Title: Authorizes veterans' property tax exemption and veterans' property tax deduction for honorably discharged veterans of United States Armed Forces who did not serve in time of war or other emergency. *
Spectrum: Moderate Partisan Bill (Democrat 16-3)
Status: (Introduced - Dead) 2020-01-13 - Substituted by S2599 (SCS) [A1268 Detail]
Download: New_Jersey-2018-A1268-Introduced.html
STATE OF NEW JERSEY
218th LEGISLATURE
PRE-FILED FOR INTRODUCTION IN THE 2018 SESSION
Sponsored by:
Assemblywoman CLEOPATRA G. TUCKER
District 28 (Essex)
Assemblyman TIM EUSTACE
District 38 (Bergen and Passaic)
Assemblyman HERB CONAWAY, JR.
District 7 (Burlington)
Assemblywoman PAMELA R. LAMPITT
District 6 (Burlington and Camden)
Assemblywoman ANNETTE QUIJANO
District 20 (Union)
Co-Sponsored by:
Assemblymen Benson, Webber and Assemblywoman Pinkin
SYNOPSIS
Expands eligibility to receive the veteran's property tax deduction and the veteran's property tax exemption.
CURRENT VERSION OF TEXT
Introduced Pending Technical Review by Legislative Counsel.
An Act concerning eligibility to receive a veterans' property tax deduction and a veterans' property tax exemption, amending P.L.1963, c.171 and P.L.1948, c.259, and supplementing chapter 4 of Title 54 of the Revised Statutes.
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. Section 1 of P.L.1948, c.259 (C.54:4-3.30) is amended to read as follows:
1. a. The dwelling house and the lot or curtilage whereon the same is erected, of any [citizen and] resident of this State, [now or hereafter] honorably discharged or released under honorable circumstances [,] from [active service, in time of war, in any branch of] the Armed Forces of the United States or a reserve component thereof, who has been [or shall be] declared by the United States [Veterans Administration] Department of Veterans' Affairs or its successor to have a service-connected [disability from paraplegia, sarcoidosis, osteochondritis resulting in permanent loss of the use of both legs, or permanent paralysis of both legs and lower parts of the body, or from hemiplegia and has permanent paralysis of one leg and one arm or either side of the body, resulting from injury to the spinal cord, skeletal structure, or brain or from disease of the spinal cord not resulting from any form of syphilis; or from total blindness; or from amputation of both arms or both legs, or both hands or both feet, or the combination of a hand and a foot; or from other service-connected disability declared by the United States Veterans Administration or its successor to be a total or] 100% total and permanent disability, [and not so evaluated solely because of hospitalization or surgery and recuperation, sustained through enemy action, or accident, or resulting from disease contracted while in such active service,] shall be exempt from taxation, on proper claim made therefor [, and such]. An exemption under this section shall be in addition to any other exemption of such person's real [and personal] property which [now] is [or hereafter shall be] prescribed or allowed by the Constitution or by law but no taxpayer shall be allowed more than one exemption under this act.
b. (1) The surviving
spouse of any such [citizen
and]
resident of this State, who at the time of death was entitled to the exemption
provided under this act, shall be entitled, on proper claim made therefor, to
the same exemption [as
the deceased had],
during the surviving spouse's widowhood or widowerhood [, as the
case may
be,]
and while a resident of this State, [for
the time]
provided that the surviving spouse is the legal owner [thereof and
actually occupies the said]
and occupant of the dwelling house [or
any other dwelling house thereafter acquired]
for which the exemption is claimed.
(2) The surviving spouse of any [citizen and] resident of this State who was honorably discharged and, after the [citizen and] resident's death, is declared to have suffered a service-connected disability as provided in subsection a. of this section, shall be entitled, on proper claim made therefor, to the same exemption the deceased would have become eligible for. The exemption shall continue during the surviving spouse's widowhood or widowerhood [, as the case may be,] and while a resident of this State, [for the time] provided that the surviving spouse is the legal owner [thereof and actually occupies] and occupant of the dwelling house [or any other dwelling house thereafter acquired] for which the exemption is claimed.
c. The surviving spouse of any [citizen and] resident of this State, who died in active service in [time of war in any branch of] the Armed Forces of the United States or a reserve component thereof as a result of a service-connected injury or disease, shall be entitled, on proper claim made therefor, to an exemption from taxation on the dwelling house and lot or curtilage whereon the same is erected, during the surviving spouse's widowhood or widowerhood [, as the case may be,] and while a resident of this State, [for the time] provided that the surviving spouse is the legal owner [thereof and actually occupies the said dwelling or any other] and occupant of the dwelling house [thereafter acquired] for which the exemption is claimed.
d. The surviving spouse of any citizen and resident of this State who died prior to [January 10, 1972, that being] the effective date of [P.L.1971, c.398] P.L. , c. (pending before the Legislature as this bill), and whose circumstances were such that, had said law become effective during the deceased's lifetime, the deceased would have become eligible for the exemption granted under this section as amended by said law, shall be entitled, on proper claim made therefor, to the same exemption [as the deceased would have become eligible for upon the dwelling house and lot or curtilage occupied by the deceased at the time of death,] during the surviving spouse's widowhood or widowerhood [, as the case may be,] and while a resident of this State, [for the time] provided that the surviving spouse is the legal owner [thereof and actually occupies the said] and occupant of the dwelling house [on the premises to be exempted] for which the exemption is claimed.
e. [Nothing in this act shall be intended to include paraplegia or hemiplegia resulting from locomotor ataxia or other forms of syphilis of the central nervous system, or from chronic alcoholism, or to include other forms of disease resulting from the veteran's own misconduct which may produce signs and symptoms similar to those resulting from paraplegia, osteochondritis, or hemiplegia] (Deleted by amendment, P.L. , c. ) (pending before the Legislature as this bill).
(cf: P.L.2007, c.317, s.1)
2. Section 2 of P.L.1948, c.259 (C.54:4-3.31) is amended to read as follows:
2. [All exemptions from taxation under P.L.1948, c.259 (C.54:4-3.30 et seq.) shall be allowed by the assessor upon the filing with him of a claim in writing under oath, made by or on behalf of the person claiming the same, showing the right to the exemption, briefly describing] A municipal tax assessor shall allow an exemption under section 1 of P.L.1948, c.259 (C.54:4-3.30) to a claimant when the claimant, or a person acting on behalf of the claimant, files with the assessor a claim in writing under oath that contains: (1) a brief description of the property for which exemption is claimed [and having annexed thereto] ; (2) a certificate of the claimant's honorable discharge or release under honorable circumstances [,] from active service [, in time of war,] in [any branch of the armed forces] the Armed Forces of the United States or a reserve component thereof; and (3) a certificate from the United States [Veterans Administration] Department of Veterans' Affairs or its successor, certifying to a service-connected disability of [such] the claimant of the character described in section 1 of P.L.1948, c.259 (C.54:4-3.30). In the case of a claim by a surviving spouse of such veteran, the claimant shall establish in writing under oath that (1) the claimant is the owner of the legal title to the premises on which exemption is claimed; (2) that the claimant occupies the dwelling house on said premises as the claimant's legal residence in this State; (3) that the veteran [shall have been] was declared, either during the veteran's lifetime or after the veteran's death, by the United States [Veterans Administration] Department of Veterans' Affairs to have or to have had a service-connected disability of a character described in [this act] section 1 of P.L.1948, c.259 (C.54:4-3.30), or, in the case of a claim for an exemption under subsection c. of [section 1 of P.L.1948, c.259 (C.54:4-3.30)] that section, that the veteran [shall have been] was declared to have died in active service [in time of war]; (4) that the veteran was entitled to an exemption provided [for in this act] under section 1 of P.L.1948, c.259 (C.54:4-3.30), except for an exemption under paragraph (2) of subsection b. and subsection c. or d. of section 1 [hereof] of that section, at the time of death; and (5) that the claimant is a resident of this State and has not remarried. [Such exemptions] Exemptions provided for under section 1 of P.L.1948, c.259 (C.54:4-3.30 et seq.) shall be allowed and prorated by the assessor for the remainder of any taxable year from the date the claimant shall have acquired title to the real property intended to be exempt by this act. Where a portion of a multiple-family building or structure occupied by the claimant is the subject of such exemption, the assessor shall aggregate the assessment on the lot or curtilage and building or structure and allow an exemption of that percentage of the aggregate assessment as the value of the portion of the building or structure occupied by the claimant bears to the value of the entire building or structure.
(cf: P.L.2007, c.317, s.2)
3. Section 1 of P.L.1963, c.171 (C.54:4-8.10) is amended to read as follows:
1. (a) ["Active service in time of war" means active service at some time during one of the following periods:
Operation "Iraqi Freedom", on or after the date the President of the United States or the United States Secretary of Defense designates as the inception date of that operation, who served in Iraq or in another area in the region in direct support of that operation for a period, continuously or in the aggregate, of at least 14 days in such active service commencing on or before the date the President of the United States or the United States Secretary of Defense designates as the termination date of that operation; provided, that any person receiving an actual service-incurred injury or disability while engaged in such service shall be classed as a veteran whether or not that person has completed the 14 days' service as herein provided;
Operation "Enduring Freedom", on or after September 11, 2001, who served in a theater of operation and in direct support of that operation for a period, continuously or in the aggregate, of at least 14 days in such active service commencing on or before the date the President of the United States or the United States Secretary of Defense designates as the termination date of that operation; provided, that any person receiving an actual service-incurred injury or disability while engaged in such service shall be classed as a veteran whether or not that person has completed the 14 days' service as herein provided;
Operation "Restore Hope" in Somalia, on or after December 5, 1992, or the date of inception of that operation as proclaimed by the President of the United States or Congress, whichever date is earliest, who has served in Somalia or on board any ship actively engaged in patrolling the territorial waters of that nation for a period, continuously or in the aggregate, of at least 14 days in such active service commencing on or before March 31, 1994; provided that any person receiving an actual service-incurred injury or disability shall be classed as a veteran whether or not that person has completed the 14-day service as herein provided;
Operations "Joint Endeavor" and "Joint Guard" in the Republic of Bosnia and Herzegovina, on or after November 20, 1995, who served in such active service in direct support of one or both of the operations for at least 14 days, continuously or in the aggregate, commencing on or before June 20, 1998, and (1) was deployed in that nation or in another area in the region, or (2) was on board a United States naval vessel operating in the Adriatic Sea, or (3) operated in airspace above the Republic of Bosnia and Herzegovina; provided that any person receiving an actual service-incurred injury or disability shall be classed as a veteran whether or not that person completed the 14-day service requirement;
Operation Northern Watch and Operation Southern Watch, on or after August 27, 1992, or the date of inception of that operation, as proclaimed by the President of the United States, Congress or United States Secretary of Defense, whichever date of inception is earliest, who served in the theater of operation, including in the Arabian peninsula and the Persian Gulf, and in direct support of that operation for a period, continuously or in the aggregate, of at least 14 days in such active service, commencing on or before the date of termination as proclaimed by the President of the United States, Congress or United States Secretary of Defense, whichever date of termination is the latest; provided, that any person receiving an actual service-incurred injury or disability while engaged in such service shall be classed as a veteran whether or not that person has completed the 14 days' service as herein provided;
Operation "Desert Shield/Desert Storm" mission in the Arabian peninsula and the Persian Gulf, on or after August 2, 1990 or the date of inception of that operation, as proclaimed by the President of the United States or Congress, whichever date of inception is earliest, who has served in the Arabian peninsula or on board any ship actively engaged in patrolling the Persian Gulf for a period, continuous or in the aggregate, of at least 14 days commencing on or before the date of termination of that mission, as proclaimed by the President of the United States or Congress, whichever date of termination is the latest, in such active service; provided, that any person receiving an actual service-incurred injury or disability shall be classed as a veteran whether or not that person has completed the 14 days' service as herein provided;
The Panama peacekeeping mission, on or after December 20, 1989 or the date of inception of that mission, as proclaimed by the President of the United States or Congress, whichever date of inception is earliest, who has served in Panama or on board any ship actively engaged in patrolling the territorial waters of that nation for a period, continuous or in the aggregate, of at least 14 days commencing on or before January 31, 1990 or the date of termination of that mission, as proclaimed by the President of the United States or Congress, whichever date of termination is the latest, in such active service; provided, that any person receiving an actual service-incurred injury or disability shall be classed as a veteran whether or not that person has completed the 14 days' service as herein provided;
The Grenada peacekeeping mission, on or after October 23, 1983, who has served in Grenada or on board any ship actively engaged in patrolling the territorial waters of that nation for a period, continuous or in the aggregate, of at least 14 days commencing on or before November 21, 1983 or the date of termination of that mission as proclaimed by the President of the United States or Congress, whichever date of termination is the latest, in such active service; provided, that any person receiving an actual service-incurred injury or disability shall be classed as a veteran whether or not that person has completed the 14 days' service as herein provided;
The Lebanon peacekeeping mission, on or after September 26, 1982, who has served in Lebanon or on board any ship actively engaged in patrolling the territorial waters of that nation for a period, continuous or in the aggregate, of at least 14 days commencing on or before December 1, 1987 or the date of termination of that mission, as proclaimed by the President of the United States or Congress, whichever date of termination is the latest, in such active service; provided, that any person receiving an actual service-incurred injury or disability shall be classed as a veteran whether or not that person has completed the 14 days' service as herein provided;
The Vietnam conflict, December 31, 1960, to May 7, 1975;
The Lebanon crisis, on or after July 1, 1958, who has served in Lebanon or on board any ship actively engaged in patrolling the territorial waters of that nation for a period, continuous or in the aggregate, of at least 14 days commencing on or before November 1, 1958 or the date of termination of that conflict, as proclaimed by the President of the United States or Congress, whichever date of termination is the latest, in such active service; provided, that any person receiving an actual service-incurred injury or disability shall be classed as a veteran whether or not that person has completed the 14 days' service as herein provided;
The Korean conflict, June 23, 1950 to January 31, 1955;
World War II, September 16, 1940 to December 31, 1946;
World War I, April 6, 1917 to November 11, 1918, and in the case of service with the United States military forces in Russia, April 6, 1917 to April 1, 1920;
Spanish-American War, April 21, 1898 to August 13, 1898;
Civil War, April 15, 1861 to
May 26, 1865; or, as to any subsequent war, during the period from the date of
declaration of war to the date on which actual hostilities shall cease] (Deleted
by
amendment, P.L. , c. ) (pending before the Legislature as this bill).
(b) "Assessor" means the assessor, board of assessors or any other official or body of a taxing district charged with the duty of assessing real and personal property for the purpose of general taxation.
(c) "Collector" means the collector or receiver of taxes of a taxing district.
(d) "Honorably discharged or released under honorable circumstances [from active service in time of war,]" means [and includes] every form of separation from active [, full-time duty with military or naval pay and allowances in some branch of the] service in the Armed Forces of the United States [in time of war] or from military service in a reserve component thereof, other than those marked "dishonorable," "undesirable," "bad conduct," "by sentence of general court martial," "by sentence of summary court martial" or similar expression indicating that the discharge or release was not under honorable circumstances. [A] "Honorably discharged or released under honorable circumstances" shall not include a disenrollment certificate or other form of release terminating temporary service in [a military or naval branch of the armed forces] the Armed Forces of the United States or a reserve component thereof rendered on a voluntary and part-time basis without pay, or a release from or deferment of induction into [the] active [military or naval] service [shall not be deemed to be included in the aforementioned phrase] of the Armed Forces of the United States, or military service in a reserve component thereof.
(e) "Pre-tax year" means the particular calendar year immediately preceding the "tax year."
(f) "Resident" means one legally domiciled within the State of New Jersey. Mere seasonal or temporary residence within the State, of whatever duration, shall not constitute domicile within the State for the purposes of this act. Absence from this State for a period of 12 months shall be prima facie evidence of abandonment of domicile in this State. The burden of establishing legal domicile within the State shall be upon the claimant.
(g) "Tax year" means the particular calendar year in which the general property tax is due and payable.
(h) "Veteran" means any [citizen and] resident of this State who served at least 90 days of active service in the Armed Forces of the United States, excluding any period of service for basic training or as a cadet or midshipman at one of the service academies, or served as a member of a reserve component of the Armed Forces of the United States for an entire period for which called to federal active service, not including active duty for training, and was honorably discharged or released therefrom under honorable circumstances [from active service in time of war in any branch of the Armed Forces of the United States]. A person who served fewer than 90 days of active service or who served less than the entire period to which called to active service shall be classed as a veteran if that person has been honorably discharged or released under honorable circumstances from active service as a result of a service-connected disability incurred as a result of such service.
(i) "Veteran's deduction" means the deduction against the taxes payable by any person, allowable pursuant to this act.
(j) "Surviving spouse" means the surviving wife or husband of [any of the following,] a veteran, or of a resident of this State who died in active service in the Armed Forces of the United States or a reserve component thereof, while [he or she] the surviving wife or husband is a resident of this State, during widowhood or widowerhood [:
1. A citizen and resident of this State who has died or shall die while on active duty in time of war in any branch of the Armed Forces of the United States; or
2. A citizen and resident of this State who has had or shall hereafter have active service in time of war in any branch of the Armed Forces of the United States and who died or shall die while on active duty in a branch of the Armed Forces of the United States; or
3. A citizen and resident of this State who has been or may hereafter be honorably discharged or released under honorable circumstances from active service in time of war in any branch of the Armed Forces of the United States].
(k) "Cooperative" means a housing corporation or association incorporated or organized under the laws of New Jersey which entitles a shareholder thereof to possess and occupy for dwelling purposes a house, apartment or other structure owned or leased by the corporation or association.
(l) "Mutual housing corporation" means a corporation not-for-profit incorporated under the laws of New Jersey on a mutual or cooperative basis within the scope of section 607 of the "National Defense Housing Act," Pub.L.76-849 (42 U.S.C.s.1521 et seq.), which acquired a National Defense Housing Project pursuant to that act.
(cf: P.L.2005, c.64, s.5)
4. Section 2 of P.L.1963, c.171 (C.54:4-8.11) is amended to read as follows:
2. Every [person a citizen and resident of this State now or hereafter honorably discharged or released under honorable circumstances from active service in time of war in any branch of the Armed Forces of the United States] veteran and [a] surviving spouse [as defined herein, during her widowhood or his widowerhood, and while a resident of this State,] shall be entitled, annually, on proper claim [being made] therefor, to a deduction from the amount of any tax bill for taxes on real [or personal] property [or both] in the sum of $100 in tax year 2000, $150 in tax year 2001, $200 in tax year 2002, and $250 in each subsequent tax year, or if the amount of any such tax shall be less than $100 in tax year 2000, $150 in tax year 2001, $200 in tax year 2002, and $250 in each subsequent tax year, to a cancellation thereof.
(cf: P.L.2000, c.9, s.1)
5. Section 3 of P.L.1963, c.171 (C.54:4-8.12) is amended to read as follows:
3. No veteran's deduction from taxes assessed against real [and personal] property, as provided herein, shall be allowed except upon written application therefor, which application shall be on a form prescribed by the Director of the Division of Taxation, in the Department of the Treasury, and provided for the use of claimants hereunder by the governing body of the municipality constituting the taxing district in which such claim is to be filed and the application has been approved as provided in this act.
[An assessor shall not require the filing of an application for a veteran's deduction under this act of any person who has filed, or shall file, a claim for an exemption from taxation under chapter 184 of the laws of 1951, on or before December 31, 1963, but shall approve a veteran's deduction for such person, if it appears from such claim for exemption that such person meets all the other prerequisites required by law for the approval of a claim for a veteran's deduction.]
Each assessor may at any time inquire into the right of a claimant to the continuance of a veteran's deduction [hereunder] and for that purpose he or she may require the filing of a new application or the submission of such proof as [he] shall [deem] be deemed necessary to determine the right of the claimant to continuance of such deduction. No application for a veteran's deduction based upon active service in the Armed Forces of the United States or a reserve component thereof shall be allowed unless there is annexed thereto a copy [, which may be photostatic,] of the claimant's certificate of honorable discharge or [of his certificate of] release under honorable circumstances from [active service in time of war in a branch of] the Armed Forces of the United States or a reserve component thereof.
In the case of an application by a surviving spouse said application shall not be allowed unless it clearly establishes that:
(a) Claimant's spouse died while on active [duty] service in [a branch of] the Armed Forces of the United States [, having had active service in time of war, as herein defined, in a branch of the Armed Forces of the United States] or a reserve component thereof, or in the case of a surviving spouse of a veteran, claimant shall establish that the veteran was honorably discharged or released under honorable circumstances from [active service in time of war in any branch of] the Armed Forces of the United States, or a reserve component thereof; (b) claimant's spouse was a [citizen and] resident of this State at the time of death[,]; (c) claimant was the spouse of the veteran at the time of the veteran's death[,]; and (d) claimant is a resident of this State and has not remarried.
(cf: P.L.1997, c.30, s.1)
6. Section 4 of P.L.1963, c.171 (C.54:4-8.13) is amended to read as follows:
4. An application for a veteran's deduction [hereunder] may be filed with the assessor of the taxing district at any time on or before December 31 of the pretax year. If so filed and approved by the assessor, he or she shall allow a veteran's deduction from taxes on the real [or personal] property [, or both,] assessed to the claimant in the amount [of the claim approved by him and] prescribed by section 2 of P.L.1963, c.171 (C.54:4-8.11). The assessor shall indicate, upon the assessment list and duplicates, (1) the veteran's deduction application approval [thereof] in such manner as shall be prescribed by rules of the Director of the Division of Taxation [, together with]; and (2) the proportionate share of [such] property deemed to be owned by the claimant for the purposes of [this act] establishing a claim to a veteran's deduction, if the claimant is not the sole owner thereof. [The] If the application [, if] is not filed with the assessor [within the time aforementioned,] on or before December 31 of the pretax year, it may be filed with the collector during the tax year [and upon approval by] for review. If the collector [of such] approves the application, he or she shall determine the amount of the reduction in tax to which the claimant is entitled and shall allow said amount as an offset against the tax then remaining unpaid. If the amount allowable as an offset [shall exceed] exceeds the amount of the tax then unpaid for that tax year, or if the application for a veteran's deduction is not filed with the collector until after all taxes for the tax year have been fully paid, the claimant may make application to the governing body of the municipality constituting the taxing district for the refund of any tax overpaid, but without interest, and the governing body may, in its discretion, direct the return of any tax [deemed by it] it deems to have been overpaid by reason of claimant's failure to make timely application for a veteran's deduction; provided, however, that an assessor, collector or governing body shall not allow an [no] application for a veteran's deduction for any previous tax year [shall be allowed by any assessor, collector or governing body]. Where an application for a veteran's deduction is filed with and allowed by a collector [he], the collector shall promptly transmit such application and all exhibits attached thereto, or a [photostatic] copy thereof, to the assessor of the taxing district. Upon receipt thereof the assessor shall review the application and if approved by [him] the assessor, it shall have the same force as if originally filed with him or her.
(cf: P.L.1985, c.515, s.9)
7. Section 8 of P.L.1963, c.171 (C.54:4-8.17) is amended to read as follows:
8. No person shall be allowed a veteran's deduction from the tax assessed against real [and personal] property of more than $100 in the aggregate in tax year 2000, $150 in the aggregate in tax year 2001, $200 in the aggregate in tax year 2002 and $250 in the aggregate in any subsequent tax year, but a veteran's deduction may be claimed in any taxing district in which the claimant has taxable property and may be apportioned, at the claimant's option, between two or more taxing districts; provided such claims shall not exceed $100 in the aggregate in tax year 2000, $150 in the aggregate in tax year 2001, $200 in the aggregate in tax year 2002 and $250 in the aggregate in any subsequent tax year. If a surviving spouse [, as herein defined, shall have been honorably discharged or released under honorable circumstances from active service in time of war in any branch of the Armed Forces of the United States,] is also a veteran, the surviving spouse shall be entitled to a veteran's deduction for each status.
The veteran's deductions herein provided shall be in addition to any exemptions now or hereafter provided by any other statute for disabled veterans or surviving spouses [, as herein defined,] and in addition to any deductions provided under P.L.1963, c.172 (C.54:4-8.40 et seq.) for senior citizens and the permanently and totally disabled, and certain surviving spouses thereof, to which the claimant is entitled. In addition, a claimant may receive any homestead rebate or credit provided by law.
(cf: P.L.2000, c.9, s.2)
8. (New section) Notwithstanding any other law to the contrary, a resident of this State who is in active service in the Armed Forces of the United States or is a member of a reserve component thereof, and has not been discharged or released therefrom, but who otherwise qualifies as a veteran, shall be eligible for a veterans' deduction on the same basis as a veteran. Instead of the certificate of honorable discharge or release under honorable circumstances required to be provided to the assessor pursuant to section 3 of P.L.1963, c.171 (C.54:4-8.12), the claimant shall provide to the assessor, in a form and content the Adjutant General shall deem appropriate, evidence of his or her status as an active service member of the Armed Forces of the United States or as a member of a reserve component thereof.
9. Section 2 of P.L.1971, c.398 (C.54:4-3.33a) and sections 13 and 14 of P.L.1963, c.171 (C.54:4-8.22 and 8.23) are repealed.
10. This act shall take effect immediately, but shall remain inoperative until the adoption of an amendment to the New Jersey Constitution by the voters of this State authorizing the provisions of this bill.
STATEMENT
This bill would broaden the eligibility for the veterans' property tax deduction and the veterans' property tax exemption by eliminating the requirement that a veteran serve during specific wars or other periods of emergency, and, in certain instances, that a veteran serve in a war zone. Instead of service during specific dates or in specific locations, the bill requires a veteran to serve for at least 90 days, exclusive of certain types of initial training, in order to be eligible for any of the primary veterans' benefits. Alternatively, the bill requires a veteran of a reserve component of the United States Armed Forces (including the National Guard) to serve the entire period to which called to federal active service, exclusive of training, in order to be eligible for the primary veterans' benefits. A veteran who is discharged as the result of a service-connected disability will be eligible even if the veteran has not completed the 90 days' service or the period to which called to federal active service.
Eligibility for the property tax deduction and the property tax exemption are contingent upon voter approval of an authorizing amendment to the State Constitution.
