Bill Text: NJ SCR90 | 2024-2025 | Regular Session | Introduced

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Bill Title: Proposes constitutional amendment to permit Legislature to extend eligibility to receive veterans' property tax deduction to surviving spouse of nonresident veteran in certain circumstances.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2024-02-15 - Introduced in the Senate, Referred to Senate Community and Urban Affairs Committee [SCR90 Detail]

Download: New_Jersey-2024-SCR90-Introduced.html

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SENATE CONCURRENT RESOLUTION No. 90

STATE OF NEW JERSEY

221st LEGISLATURE

 

INTRODUCED FEBRUARY 15, 2024

 

 

Sponsored by:

Senator  MICHAEL L. TESTA, JR.

District 1 (Atlantic, Cape May and Cumberland)

 

 

 

 

SYNOPSIS

     Proposes constitutional amendment to permit Legislature to extend eligibility to receive veterans' property tax deduction to surviving spouse of nonresident veteran in certain 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 Senate of the State of New Jersey (the General Assembly concurring):

 

     1.    The following proposed amendment to the Constitution of the State of New Jersey is hereby 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 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  The deduction or cancellation shall not be altered or repealed.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 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 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 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 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.

     The Legislature may provide the deduction or cancellation in this paragraph to the surviving spouse of a person honorably discharged or released under honorable circumstances from active service in any branch of the Armed Forces of the United States, but who was not a citizen and resident of the State at the time of his or her death, provided that the deceased veteran was a citizen and resident of the State for any period of time prior to induction into any branch of the Armed Forces of the United States, and also for any period of time following his or her honorable discharge from such branch of the Armed Forces of the United States.  Any deduction or cancellation provided to such a surviving spouse by the Legislature pursuant to this paragraph shall continue only during his widowerhood or her widowhood, as appropriate, and while the surviving spouse remains a resident of this State.

(cf: Article VIII, Section I, paragraph 3 amended 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 (T) in the square opposite the word "Yes."  If you are opposed thereto make a cross (X), plus (+) or check (T) in the square opposite the word "No."

     b.    In every municipality the following question:

		$250 PROPERTY TAX DEDUCTION FOR SURVIVING SPOUSE OF NONRESIDENT VETERANS
	YES	Do you approve the proposed amendment to the State Constitution that would permit the Legislature to provide an annual property tax deduction of $250 to the surviving spouse of a person honorably discharged or released under honorable circumstances from active service in any branch of the Armed Forces of the United States, but who was not a citizen and resident of the State at the time of his or her death; provided that the deceased was a resident of the State for any period of time prior to, and subsequent to, his or her service in the Armed Forces of the United States?
		INTERPRETIVE STATEMENT
	NO	This proposed constitutional amendment would permit the Legislature to provide an annual property tax deduction of $250 to the surviving spouse of a person honorably discharged or released under honorable circumstances from active service in any branch of the Armed Forces of the United States, but who was not a citizen and resident of the State at the time of his or her death.  In order for the surviving spouse to be eligible for this deduction, the  deceased veteran must have lived in New Jersey for any period of time both prior to, and subsequent to, his or her service in the Armed Forces of the United States.

 

 

STATEMENT

 

     If approved by the voters of the State, this proposed amendment to the State Constitution would authorize the Legislature to provide an annual property tax deduction of $250 to the surviving spouse of a person honorably discharged or released under honorable circumstances from active service in any branch of the Armed Forces of the United States, but who was not a citizen and resident of the State at the time of his or her death.  The proposed amendment would require that the deceased had lived in New Jersey for any period of time both prior to, and subsequent to, his or her service in the Armed Forces of the United States, in order for the surviving spouse to be eligible for this deduction.