Bill Text: NJ A4365 | 2012-2013 | Regular Session | Introduced
Bill Title: Requires forms for homestead property tax reimbursement, veterans' property tax exemption, veterans' property tax deduction, and senior and disabled property tax deduction to be available in certain languages.
Spectrum: Partisan Bill (Democrat 9-0)
Status: (Introduced - Dead) 2013-11-18 - Introduced, Referred to Assembly Military and Veterans' Affairs Committee [A4365 Detail]
Download: New_Jersey-2012-A4365-Introduced.html
Sponsored by:
Assemblyman TIMOTHY J. EUSTACE
District 38 (Bergen and Passaic)
Assemblywoman ANNETTE QUIJANO
District 20 (Union)
Assemblywoman VALERIE VAINIERI HUTTLE
District 37 (Bergen)
Assemblywoman ANGELICA M. JIMENEZ
District 32 (Bergen and Hudson)
Co-Sponsored by:
Assemblyman Ramos
SYNOPSIS
Requires forms for homestead property tax reimbursement, veterans' property tax exemption, veterans' property tax deduction, and senior and disabled property tax deduction to be available in certain languages.
CURRENT VERSION OF TEXT
As introduced.
An Act concerning applications and other required forms for certain property tax benefits and amending, P.L.1948, c.259, P.L.1963, c.171, P.L.1963, c.172, and P.L.1997, c.348.
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. 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 the property for which exemption is claimed and having annexed thereto 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 and a certificate from the United States Veterans Administration or its successor, certifying to a service-connected disability of such 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 the claimant is the owner of the legal title to the premises on which exemption is claimed; that the claimant occupies the dwelling house on said premises as the claimant's legal residence in this State; that the veteran shall have been declared, either during the veteran's lifetime or after the veteran's death, by the United States Veterans Administration to have or to have had a service-connected disability of a character described in this act, 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 the veteran shall have been declared to have died in active service in time of war; that the veteran was entitled to an exemption provided for in this act, except for an exemption under paragraph (2) of subsection b. and subsection c. of section 1 hereof, at the time of death; and that the claimant is a resident of this State and has not remarried. Such exemptions 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.
Claim forms shall be made available by the Director of the Division of Taxation in the Department of the Treasury to municipal assessors, for the use of claimants, in English and also in the following foreign languages: Arabic, Chinese, French, German, Japanese, Polish, Portuguese, Russian, Spanish, and Korean.
(cf: P.L.2007, c.317, s.2)
2. 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 may require the filing of a new application or the submission of such proof as he shall deem necessary to determine the right of the claimant to continuance of such deduction. No application for a veteran's deduction based upon service in the Armed Forces shall be allowed unless there is annexed thereto a copy, which may be photostatic, of 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. 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 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 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, (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.
Application forms shall be made available by the Director of the Division of Taxation in the Department of the Treasury to municipal assessors, for the use of claimants, in English and also in the following foreign languages: Arabic, Chinese, French, German, Japanese, Polish, Portuguese, Russian, Spanish, and Korean.
(cf: P.L.1997, c.30, s.1)
3. Section 3 of P.L.1963, c.172 (C.54:4-8.42) is amended to read as follows:
3. No deduction, 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. As to claims for exemption from taxation filed with an assessor on or before November 1, 1963 on forms prescribed by the director, the assessor shall not require of any person who has filed such a claim the filing of an application for a tax deduction but shall approve such person for a tax deduction if it appears from the claim for exemption from taxation that such person meets all the other prerequisites required by this act for the approval of the tax deduction. Each assessor may at any time inquire into the right of a claimant to the continuance of a deduction hereunder and for that purpose he may require the filing of a new application or the submission of such proof as he shall deem necessary to determine the right of the claimant to continuance of such deduction.
Application forms shall be made available by the Director of the Division of Taxation in the Department of the Treasury to municipal assessors, for the use of claimants, in English and also in the following foreign languages: Arabic, Chinese, French, German, Japanese, Polish, Portuguese, Russian, Spanish, and Korean.
(cf: P.L.1997, c.30, s.2)
4. Section 3 of P.L.1997, c.348 (C.54:4-8.70) is amended to read as follows:
3. An application for a homestead property tax reimbursement hereunder shall be filed with the director annually on or before June 1 of the year following the year for which the claim is being made and shall reflect the prerequisites for a homestead property tax reimbursement on December 31 of the tax year for which the claim is being made; provided, however, that the director may, by rule, designate a later date as the date by which the application shall be filed or waive the requirement for filing an annual application for any year or years subject to any limitations and conditions the director may deem appropriate. The application shall be on a form prescribed by the director and provided for the use of applicants hereunder. Application forms shall be made available by the Director of the Division of Taxation in the Department of the Treasury in English and also in the following foreign languages: Arabic, Chinese, French, German, Japanese, Polish, Portuguese, Russian, Spanish, and Korean. Each applicant making a claim for a homestead property tax reimbursement under this act shall provide, if required by the director, to the director a copy of his or her current year property tax bill or current year site fee bill on the homestead constituting that person's principal residence and a copy of his or her property tax bill for the base year or site fee bill for the base year on the same homestead, or other equivalent proof as permitted by the director.
It shall be the duty of every eligible claimant to inform the director of any change in his or her status or homestead which may affect his or her right to continuance of the homestead property tax reimbursement.
If an eligible claimant receives an additional homestead property tax reimbursement to which the claimant was not entitled or greater than the reimbursement to which the claimant was entitled, the director may, in addition to all other available legal remedies, offset such amount against a gross income tax refund or amount due pursuant to P.L.1990, c.61.
(cf: P.L.2003, c.30, s.1)
5. This act shall take effect January 1 next following enactment; provided, however, the Director of the Division of Taxation, in consultation with the Chief Administrator of the New Jersey Motor Vehicle Commission, may adopt regulations and promulgate forms immediately to effectuate the provisions of this act.
STATEMENT
This bill would require that forms used by New Jersey homeowners to apply for the veterans property tax exemption, the veterans property tax deduction, the senior and disabled property tax deduction, and the homestead property tax reimbursement (commonly but erroneously referred to as the "senior freeze") must be made available by the Director of the Division of Taxation in the Department of the Treasury in English and also in the following foreign languages: Arabic, Chinese, French, German, Japanese, Polish, Portuguese, Russian, Spanish, and Korean.
Currently, the Motor Vehicle Commission offers the Driver License Knowledge Test in English, Arabic, Chinese, French, German, Japanese, Polish, Portuguese, Russian, and Spanish. As there currently exists in State government a process by which that important government document is available in multiple languages, that same process could be used to produce application forms for these property tax benefit programs in those languages, and that process should also be able to identify a means by which to produce those forms in Korean as well.
