New Jersey 2022-2023 Regular Session

New Jersey Assembly Bill A736

Introduced
1/11/22  

Caption

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

Impact

If enacted, A736 will amend existing statutes and introduce new sections within the New Jersey Revised Statutes. It provides a structured process whereby tax assessors must report the number of disabled veterans receiving property tax exemptions and the total dollar amount of those exemptions annually. This creates a more formal accountability framework and helps ensure municipalities are adequately compensated for the exemptions they provide. This bill aims to alleviate the financial burden that municipalities currently face due to the exemptions, potentially improving local fiscal stability.

Summary

Assembly Bill A736 seeks to enhance the financial support provided to municipalities in New Jersey by instituting a requirement for the state to reimburse local governments for the costs associated with the total property tax exemptions granted to disabled veterans. Specifically, the bill mandates that each municipality receives reimbursement equal to 102% of the total exemptions allowed for disabled veterans within that taxing district during the current tax year. This reimbursement is intended to cover not only the actual exempted taxes but also any associated administrative costs incurred by the municipalities due to the enactment of this legislation.

Contention

The introduction of A736 may spark discussions regarding the appropriateness and feasibility of state-funded reimbursements. While the bill is likely to receive support for its intention to aid disabled veterans, there may be concerns regarding the financial implications on the state budget. Critics could argue about the long-term sustainability of such reimbursements and whether they would adequately address the complex budgetary needs of local governments. Moreover, the requirement for precise reports on exemptions could create additional administrative workloads for local tax assessors, leading to debates about resource allocation.

Notable points

The bill emphasizes transparency and accountability in reporting property tax exemptions, establishing a framework for county boards of taxation to include such exemptions in their abstracts of ratables while ensuring that these exemptions do not inflate the tax rate base. This detailed requirement for reporting could lead to further scrutiny of how local governments manage the exemptions, potentially influencing future legislative discussions surrounding property tax laws and veterans' benefits.

Companion Bills

NJ S163

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

Previously Filed As

NJ S163

Requires State reimbursement to municipalities of 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 S2559

Requires State reimbursement to municipalities of 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 A123

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 A3928

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.

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