Bill Text: NJ ACR137 | 2026-2027 | Regular Session | Introduced

---

Bill Title: Proposes constitutional amendment to extend eligibility for veterans' property tax deduction and disabled veterans' property tax exemption to certain veterans released under other than honorable circumstances.

Sponsorship: Partisan Bill (Democrat 1)

Status: (Introduced) 2026-03-16 - Introduced, Referred to Assembly Military and Veterans' Affairs Committee [ACR137 Detail]

Download: New_Jersey-2026-ACR137-Introduced.html

---

ASSEMBLY CONCURRENT RESOLUTION No. 137

STATE OF NEW JERSEY

222nd LEGISLATURE

 

INTRODUCED MARCH 16, 2026

 

 

Sponsored by:

Assemblywoman  ANDREA KATZ

District 8 (Atlantic and Burlington)

 

 

 

 

SYNOPSIS

     Proposes constitutional amendment to extend eligibility for veterans' property tax deduction and disabled veterans' property tax exemption to certain veterans released under other than honorable circumstances.

 

CURRENT VERSION OF TEXT

     As introduced.

  

A Concurrent Resolution proposing to amend Article VIII, Section I, paragraph 3 of the Constitution of the State of New Jersey.

 

     Be It Resolved by the General Assembly of the State of New Jersey (the Senate concurring):

 

     1.    The following proposed amendment to the Constitution of the State of New Jersey is agreed to:

 

PROPOSED AMENDMENT

 

     Amend Article VIII, Section I, paragraph 3 to read as follows:

     3.  a.  Any citizen and resident of this State [now or hereafter honorably] discharged or released [under honorable circumstances] from active service in any branch of the Armed Forces of the United States in accordance with subsection c. of this paragraph shall be entitled, annually to a deduction from the amount of any tax bill for taxes on real and personal property, or both, including taxes attributable to a residential unit held by a stockholder in a cooperative or mutual housing corporation in the sum of $250 in each tax year, or if the amount of any such tax bill shall be less than $250, to a cancellation thereof.  The deduction or cancellation shall not be altered or repealed.  Any person hereinabove described who has been or shall be declared by the United States Department of Veterans Affairs, or its successor, to have a service-connected disability, shall be entitled to such further deduction from taxation as from time to time may be provided by law.  The surviving spouse of any citizen and resident of this State who has met or shall meet his or her death on active duty in any such service shall be entitled, during her widowhood or his widowerhood, as the case may be, and while a resident of this State, to the deduction or cancellation in this subsection provided for [honorably discharged] veterans discharged or released in accordance with subsection c. of this paragraph and to such further deduction as from time to time may be provided by law.  The surviving spouse of any citizen and resident of this State who has had or shall hereafter have active service in any branch of the Armed Forces of the United States and who died or shall die while on active duty in any branch of the Armed Forces of the United States, or who has been or may hereafter be [honorably] discharged or released [under honorable circumstances] from active service in any branch of the Armed Forces of the United States in accordance with subsection c. of this paragraph shall be entitled, during her widowhood or his widowerhood, as the case may be, and while a resident of this State, to the deduction or cancellation in this subsection [provided for honorably discharged veterans] and to such further deductions as from time to time may be provided by law.

     b.    A continuing care retirement community shall receive a veterans' property tax deduction on behalf of eligible veterans.  The amount of the property tax deduction shall be the dollar amount of the deduction multiplied by the number of eligible veterans receiving the property tax deduction immediately prior to moving into the continuing care retirement community.  A person otherwise eligible for the veterans' deduction who is a resident of a continuing care retirement community shall receive the amount of the deduction to the extent of the share of the taxes assessed against the real property of the continuing care retirement community that is attributable to the unit that the resident occupies.  The continuing care retirement community shall provide that amount as a payment or credit to the resident.  That payment or credit shall be made to the resident no later than 30 days after the continuing care retirement community receives the property tax bill on which the credit appears.  A veterans' property tax deduction shall not be paid on behalf of any eligible veteran who resides in a continuing care retirement community that is property tax-exempt.  A resident receiving a payment or credit pursuant to this subsection shall not receive a veterans' property tax deduction on any other residence owned in whole or in part by the resident, or any residence in which the resident's spouse is living.

     The surviving spouse of any citizen and resident of this State who has met or shall meet his or her death on active duty in any such service shall be entitled, during her widowhood or his widowerhood, as the case may be, and while a resident of this State, to the deduction in this subsection provided for [honorably discharged] eligible veterans.  The surviving spouse of any citizen and resident of this State who has had or shall hereafter have active service in any branch of the Armed Forces of the United States and who died or shall die while on active duty in any branch of the Armed Forces of the United States, or who has been or may hereafter be [honorably] discharged or released [under honorable circumstances] from active service in any branch of the Armed Forces of the United States in accordance with subsection c. of this paragraph shall be entitled, during her widowhood or his widowerhood, as the case may be, and while a resident of this State, to the deduction in this subsection [provided for honorably discharged veterans].

     c.     Except as otherwise provided in this paragraph, a citizen and resident of the State shall be entitled to the deductions allowed by this paragraph if the veteran was discharged or released from active service in the Armed Forces of the United States under any of the following circumstances:

     (1)   honorable discharge;

     (2)   honorable circumstances; or

     (3)   other than honorable circumstances, provided that the release did not occur as a result of one or more infractions involving assault or illegal substances that would constitute a crime or offense if the veteran were found guilty of the infraction in this State.

(cf: Art.III, Sec.I, par.3, effective December 3, 2020)

 

     2.    When this proposed amendment to the Constitution is finally agreed to pursuant to Article IX, paragraph 1 of the Constitution, it shall be submitted to the people at the next general election occurring more than three months after the final agreement and shall be published at least once in at least one newspaper of each county designated by the President of the Senate, the Speaker of the General Assembly and the Secretary of State, not less than three months prior to the general election.

 

     3.    This proposed amendment to the Constitution shall be submitted to the people at that election in the following manner and form:

     There shall be printed on each official ballot to be used at the general election, the following:

     a. In every municipality in which voting machines are not used, a legend which shall immediately precede the question as follows:

     If you favor the proposition printed below make a cross (X), plus (+), or check (a) in the square opposite the word "Yes." If you are opposed thereto make a cross (X), plus (+) or check (a) in the square opposite the word "No."

     b. In every municipality the following question:

		CONSTITUTIONAL AMENDMENT TO EXTEND ELIGIBILITY FOR VETERANS' PROPERTY TAX BENEFITS
	YES	Do you approve amending the Constitution to allow certain veterans to receive property tax benefits if the veteran is discharged under other than honorable circumstances?      The amendment allows a veteran to qualify for these benefits if the veteran was discharged under other than honorable circumstances for misconduct that is not a crime or offense in this State.      The veteran could receive the $250 veterans' property tax deduction.  If totally disabled, the veteran could be exempt from property tax.  A surviving spouse would receive the same benefits.
		INTERPRETIVE STATEMENT
	NO	This amendment allows certain veterans to receive property tax benefits if the veteran is discharged under other than honorable circumstances.  Veterans may be discharged under other than honorable circumstances for misconduct that does not require a military court martial.      Currently, property taxes are reduced by $250 for certain veterans.  If totally disabled, a veteran may pay no property tax.  These benefits are only for veterans who are honorably discharged or released under honorable circumstances.      This amendment allows a veteran to qualify for these benefits if the veteran was discharged under other than honorable circumstances for misconduct that is not a crime or offense in this State.  The veteran would not qualify if discharged for misconduct involving assault or drugs that would be a crime or offense under State law.      Qualified veterans would receive the $250 veterans' property tax deduction.  If totally disabled, the veteran could be exempt from property tax.  A surviving spouse would receive the same benefits.

 

STATEMENT

 

     This concurrent resolution proposes to amend the New Jersey Constitution to allow certain veterans who have been released from military service under other than honorable circumstances to qualify for the $250 veterans' property tax deduction and the 100 percent property tax exemption for veterans with a total and permanent service-connected disability.

     Under current law, only veterans who are honorably discharged or released under honorable circumstances are eligible for the veterans' property tax deduction and the disabled veterans' property tax exemption.

     This concurrent resolution extends eligibility for these benefits to veterans who are released under other than honorable circumstances, provided that the release did not occur as a result of one or more infractions involving assault or illegal substances that would constitute a crime or offense if the veteran were found guilty of the infraction in this State.  A veteran's surviving spouse may continue to receive the property tax deduction or exemption, as applicable, after the veteran's death, provided that the surviving spouse does not remarry.