New Jersey 2024-2025 Regular Session

New Jersey Assembly Bill A2717

Introduced
1/9/24  

Caption

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.

Impact

A significant aspect of A2717 is that it shifts the responsibility for these property tax exemptions from local municipalities to the state. The state will reimburse local taxing districts for the cost of exemptions, including administrative expenses, ensuring that municipalities are not financially strained by these exemptions. This move is intended to create a consistent framework for accommodating disabled veterans across the state, rather than relying on individual municipalities' budgets. The reporting requirements outlined in the bill, such as annual certifications by tax assessors and county boards of taxation, are designed to facilitate accurate reimbursements and oversight.

Summary

Assembly Bill A2717 seeks to provide a proportional property tax exemption for honorably discharged veterans who have a service-connected permanent disability. The bill stipulates that veterans with a disability rating of at least 30% will receive a tax exemption proportional to their disability rating, capped at $10,000. This initiative aims to offer more comprehensive support to disabled veterans, acknowledging their service and sacrifices while ensuring they have a degree of financial relief regarding property taxes. The bill also maintains the current policy that grants a 100% property tax exemption for veterans with a total disability rating, allowing this exemption to extend to their surviving spouses.

Conclusion

Overall, Assembly Bill A2717 represents a significant legislative effort to enhance the support provided to disabled veterans in New Jersey. By adjusting property tax exemptions and reinforcing state reimbursement mechanisms, the bill aims to strike a balance between providing necessary benefits to veterans while maintaining municipal fiscal health.

Contention

Notable contention arises from the provision that the new property tax exemption for veterans rated less than 100% will not extend to their surviving spouses, which may face criticism for potentially limiting benefits for families of veterans who have passed away. Additionally, the bill eliminates specific medical condition references that previously determined eligibility, now allowing any service-connected disability as decided by the Department of Veterans Affairs to qualify for the exemption. This broader eligibility may be seen as a positive change, but it could also invite discussion regarding the implications for future claims and administrative actions.

Companion Bills

NJ S58

Same As 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 A888

Carry Over 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 S522

Carry Over 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.

Similar Bills

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 A5301

Expands available protections against fraudulent recording of quitclaim deed.

NJ ACR33

Proposes constitutional amendment authorizing municipalities, by ordinance, to provide partial property tax exemption on primary residence of certain volunteer first responders.

NJ A512

Excludes contributions made to certain retirement savings plans under gross income tax.

NJ A2055

Excludes under gross income tax certain contributions to qualified pension plans, deferred compensation plans and provides deduction for certain individual retirement savings.

NJ A4403

Makes FY 2022 supplemental appropriations of $71,786,000.

NJ A3169

Allows property tax rebate for disabled veterans.

NJ A2871

Increases amounts of property tax deductions for senior citizens and persons with disabilities, and veterans, from $250 to $500.