Bill Text: NJ ACR166 | 2010-2011 | Regular Session | Introduced

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Bill Title: Proposes constitutional amendment to incrementally increase amount of senior citizens' and disabled persons' property tax deduction from $250 to $500 per year; increases income eligibility limit.

Sponsorship: Partisan Bill (Democrat 1)

Status: (Introduced - Dead) 2010-12-13 - Introduced, Referred to Assembly Appropriations Committee [ACR166 Detail]

Download: New_Jersey-2010-ACR166-Introduced.html

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ASSEMBLY CONCURRENT RESOLUTION No. 166

STATE OF NEW JERSEY

214th LEGISLATURE

 

INTRODUCED DECEMBER 13, 2010

 

 

Sponsored by:

Assemblyman  JOHN S. WISNIEWSKI

District 19 (Middlesex)

 

 

 

 

SYNOPSIS

     Proposes constitutional amendment to incrementally increase amount of senior citizens' and disabled persons' property tax deduction from $250 to $500 per year; increases income eligibility limit.

 

CURRENT VERSION OF TEXT

     As introduced.

  

A Concurrent Resolution proposing to amend Article VIII, Section I, paragraph 4 of the New Jersey Constitution.

 

     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 4 to read as follows:

     4.    The Legislature may, from time to time, enact laws granting an annual deduction, from the amount of any tax bill for taxes on the real property, and from taxes attributable to a residential unit in a cooperative or mutual housing corporation, of any citizen and resident of this State of the age of 65 or more years, or any citizen and resident of this State less than 65 years of age who is permanently and totally disabled according to the provisions of the Federal Social Security Act, residing in a dwelling house owned by him which is a constituent part of such real property, or residing in a dwelling house owned by him which is assessed as real property but which is situated on land owned by another or others, or residing as tenant-shareholder in a cooperative or mutual housing corporation, but no such deduction shall be in excess of $160.00 with respect to any year prior to 1981, $200.00 per year in 1981, $225.00 per year in 1982, and $250.00 per year in 1983 and any year thereafter through 2011, $300 in 2012, $350 in 2013, $400 in 2014, $450 in 2015 and $500 in 2016 and in each thereafter, and such deduction shall be restricted to owners having an income not in excess of $5,000.00 per year with respect to any year prior to 1981, $8,000.00 per year in 1981, $9,000.00 per year in 1982, [and] $10,000.00 per year in 1983 and any year thereafter through 2011 and $21,536 in 2012 and any year thereafter, exclusive of benefits under any one of the following:

     a.     The Federal Social Security Act and all amendments and supplements  thereto;

     b.    Any other program of the federal government or pursuant to any other federal law which provides benefits in whole or in part in lieu of  benefits referred to in, or for persons excluded from coverage under, a.  hereof including but not limited to the Federal Railroad Retirement Act and federal pension, disability and retirement programs; or

     c.     Pension, disability or retirement programs of any state or its political subdivisions, or agencies thereof, for persons not covered under a. hereof; provided, however, that the total amount of benefits to be allowed exclusion by any owner under b. or c. hereof shall not be in excess of the maximum amount of benefits payable to, and allowable for exclusion by, an owner in similar circumstances under a. hereof.

     The surviving spouse of a deceased citizen and resident of the State who during his or her life received a deduction pursuant to this paragraph shall be entitled, so long as he or she shall remain unmarried and a resident of the same dwelling house situated on the same land with respect to which said deduction was granted, to the same deduction, upon the same conditions, with respect to the same real property or with respect to the same dwelling house which is situated on land owned by another or others, or with respect to the same cooperative or mutual housing corporation, notwithstanding that said surviving spouse is under the age of 65 and is not permanently and totally disabled, provided that said surviving spouse is 55 years of age or older.

     Any such deduction when so granted by law shall be granted so that it will not be in addition to any other deduction or exemption, except a deduction granted under authority of paragraph 3 of this section, to which the said citizen and resident may be entitled, but said citizen and resident may receive in addition any homestead rebate or credit provided by law. The State shall annually reimburse each taxing district in an amount equal to one-half of the tax loss to the district resulting from the allowance of tax deductions pursuant to this paragraph.

(cf: P.L.:Article VIII, Section I, paragraph 4 amended effective December 8, 1988)

 

     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:

		INCREASE IN THE ANNUAL AMOUNT OF, AND THE ANNUAL INCOME LIMITATION FOR, THE PROPERTY TAX DEDUCTION FOR CERTAIN SENIOR CITIZENS AND PERSONS WHO ARE PERMANENTLY AND TOTALLY DISABLED
	YES	Shall the amendment to Article VIII, Section I, paragraph 4 of the State Constitution, agreed to by the Legislature, that increases from $250 to $500 over five years the annual deduction for certain senior citizens and persons who are permanently and totally disabled from real and personal property taxes, and that increases the annual income limitation for eligibility to receive that deduction from the current amount of $10,000 to $21,536, be approved?
		INTERPRETIVE STATEMENT
	NO	This proposed constitutional amendment would increase the property tax deduction provided to certain lower-income senior citizens and disabled persons.  The current amount of $250 would be increased to:  $300 for the year 2012, $350 for the year 2013, $400 for the year 2014, $450 for the year 2015 and $500 for the year 2016, and for each following year.  The proposed amendment also increases the annual income limit for eligibility to receive the property tax deduction.  The current limit of $10,000 would be increased to $21,536.  The proposed higher income limit represents the present value, in 2010 dollars, of that $10,000 in income in 1983.  The increase in the annual income limit would take effect in 2012.  Both the annual income limit and the amount of the property tax deduction were last increased in 1983.  The amount of the annual deduction was increased at that time from $200 to the current amount of $250 per year, and the annual income limit was increased from $9,000 to the current $10,000.

STATEMENT

 

     If approved by the voters of the State, this proposed constitutional amendment would increase the senior citizens' and disabled persons' property tax deduction from the current $250 to:  $300 for calendar year 2012, $350 for calendar year 2013, $400 for calendar year 2014, $450 for calendar year 2015 and $500 for calendar year 2016 and for each year thereafter.  The proposed amendment also increases the annual income limit for eligibility to receive the property tax deduction from the current limit of $10,000 to $21,536.10, which represents the present value, in 2010 dollars, of that $10,000 in income in 1983.

     Both the annual income limit and the amount of the property tax deduction were last increased in 1983, when the amount of the annual deduction was increased from $200 to the current amount of $250 per year, and the annual income limit was increased from $9,000 to the current $10,000.