New Jersey 2022-2023 Regular Session

New Jersey Assembly Bill A5847

Introduced
12/7/23  

Caption

Authorizes proportional property tax exemption for honorably discharged veterans having a service-connected disability and requires State to reimburse municipalities for cost of exemption.

Impact

A5847 directly impacts the tax obligations faced by disabled veterans, providing significant financial relief. In particular, the bill not only stipulates exemptions for veterans themselves but also extends eligibility to the surviving spouses of veterans. This is a continuation of existing provisions, thereby ensuring that the support for veterans' families remains consistent. The bill eliminates specific medical conditions from the qualification criteria, allowing any service-connected disability recognized by the Veterans Administration to qualify for exemptions, which simplifies the application process for veterans seeking these benefits.

Summary

Assembly Bill A5847 seeks to amend existing laws regarding property tax exemptions for honorably discharged veterans with service-connected disabilities in New Jersey. The bill introduces a proportional property tax exemption based on the percentage of disability, stipulating that veterans with a disability rating of at least 25% will be eligible for exemption proportional to their rating, up to a maximum exemption of $15,000. This aligns with current practices for those with a 100% disability rating, who continue to receive a full property tax exemption without a cap. Additionally, veterans deemed unemployable due to service-connected disabilities will also qualify for a full exemption.

Contention

While A5847 has garnered support from organizations advocating for veterans, there may be concerns regarding the financial burden on state budgets. The bill mandates that the state reimburse local municipalities for the loss of tax revenue incurred by granting these exemptions, including administrative costs. Opponents might raise questions about the sustainability of such reimbursements, particularly in light of budget constraints. The requirement for annual reporting and transparency in reimbursements aims to address these concerns by ensuring that local governments are compensated fairly for the exemptions granted.

Companion Bills

NJ S4241

Same As Authorizes proportional property tax exemption for honorably discharged veterans having a service-connected disability and requires State to reimburse municipalities for cost of exemption.

Similar Bills

NJ S1076

Authorizes proportional property tax exemption for honorably discharged veterans having a service-connected disability and requires State to reimburse municipalities for cost of exemption.

NJ A3688

Authorizes proportional property tax exemption for honorably discharged veterans having a service-connected disability and requires State to reimburse municipalities for cost of exemption.

NJ S4241

Authorizes proportional property tax exemption for honorably discharged veterans having a service-connected disability and requires State to reimburse municipalities for cost of exemption.

NJ S522

Authorizes proportional property tax exemption for honorably discharged veterans having a service-connected disability and proclaims that the State shall reimburse municipalities for cost of exemptions.

NJ S58

Authorizes proportional property tax exemption for honorably discharged veterans having a service-connected disability and proclaims that the State shall reimburse municipalities for cost of exemptions.

NJ A2717

Authorizes proportional property tax exemption for honorably discharged veterans having a service-connected permanent disability and proclaims that the State shall reimburse municipalities for costs of exemption.

NJ A888

Authorizes proportional property tax exemption for honorably discharged veterans having a service-connected permanent disability and proclaims that the State shall reimburse municipalities for costs of exemption.

NJ S1012

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.