New Jersey 2022-2023 Regular Session

New Jersey Assembly Bill A3928

Introduced
5/9/22  
Refer
5/9/22  

Caption

Makes total property tax exemption for 100% disabled veterans retroactive to effective date of determination of total disability; requires State to reimburse municipalities for reimbursement of property taxes paid to veteran.

Impact

The bill mandates that the governing bodies of municipalities must return any property taxes that were collected on the affected properties after the determination was made, thus enhancing the financial protections for veterans. Furthermore, it requires the state to reimburse municipalities for the amount of property taxes refunded to these veterans. This aspect of the bill is crucial as it sets a precedent for direct state support to local governments, ensuring they are financially compensated for the lost revenue due to this exemption, which promotes adherence to the law without financial strain on municipalities.

Summary

Assembly Bill A3928 proposes a significant amendment to existing laws regarding property tax exemptions for veterans who have been deemed 100% disabled. Specifically, the bill ensures that any property tax exemption that is available to these veterans will now be retroactive to the effective date of the determination of their total disability by the United States Department of Veterans' Affairs. This change aims to provide financial relief to disabled veterans by retroactively exempting them from property taxes dating back to when their disability was officially recognized.

Contention

While the bill has been supported for its intent to aid those who have served the nation, some have raised concerns about the fiscal implications for local governments. Critics may argue that the sudden requirement for tax refunds could place undue financial burdens on municipalities, especially small towns that may struggle to accommodate such refunds without adequate state support. This tension between supporting disabled veterans and managing local government finances could become a focal point in discussions surrounding the bill as it moves through the legislative process.

Companion Bills

NJ S131

Same As Makes total property tax exemption for 100% disabled veterans retroactive to effective date of determination of total disability; requires State to reimburse municipalities for reimbursement of property taxes paid to veteran.

Previously Filed As

NJ A941

Makes total property tax exemption for 100% disabled veterans retroactive to effective date of determination of total disability; requires State to reimburse municipalities for reimbursement of property taxes paid to veteran.

NJ S313

Makes total property tax exemption for 100% disabled veterans retroactive to effective date of determination of total disability; requires State to reimburse municipalities for reimbursement of property taxes paid to veteran.

NJ S131

Makes total property tax exemption for 100% disabled veterans retroactive to effective date of determination of total disability; requires State to reimburse municipalities for reimbursement of property taxes paid to veteran.

NJ A123

Requires partial State reimbursement to municipalities for cost of disabled veterans' total property tax exemption.

NJ S2920

Requires partial State reimbursement to municipalities for cost of disabled veterans' total property tax exemption.

NJ A4226

Requires partial State reimbursement to municipalities for cost of disabled veterans' total property tax exemption.

NJ A1650

Requires State reimbursement to municipalities of cost of disabled veterans' total property tax exemption.

NJ A1050

Requires State reimbursement to municipalities of cost of disabled veterans' total property tax exemption.

NJ A3705

Requires State reimbursement to municipalities of cost of disabled veterans' total property tax exemption.

NJ A736

Requires State reimbursement to municipalities of cost of disabled veterans' total property tax exemption.

Similar Bills

NJ S313

Makes total property tax exemption for 100% disabled veterans retroactive to effective date of determination of total disability; requires State to reimburse municipalities for reimbursement of property taxes paid to veteran.

NJ A941

Makes total property tax exemption for 100% disabled veterans retroactive to effective date of determination of total disability; requires State to reimburse municipalities for reimbursement of property taxes paid to veteran.

NJ S131

Makes total property tax exemption for 100% disabled veterans retroactive to effective date of determination of total disability; requires State to reimburse municipalities for reimbursement of property taxes paid to veteran.

NJ A5874

Provides property tax deduction up to $5,000 to honorably discharged veterans having a service-connected disability rating less than 100 percent.

NJ A1246

Extends eligibility for property tax benefits to veterans, 100 percent service-disabled veterans, and senior citizens and persons with disabilities who pay payments in lieu of property taxes.

NJ A5760

Extends eligibility for property tax benefits to veterans, 100 percent service-disabled veterans, and senior citizens and persons with disabilities who pay payments in lieu of property taxes.

NJ A456

Authorizes proportional property tax exemption for honorably discharged veterans having service-connected permanent disability; extends eligibility to veterans suffering from mental illness; establishes eligibility of property owned by disabled veteran with surviving partner for exemption.

NJ A458

Authorizes proportional property tax exemption for honorably discharged veterans having service-connected permanent disability; extends eligibility to veterans suffering from mental illness; establishes eligibility of property owned by disabled veteran with surviving partner for exemption.