Proposes constitutional amendment to give $250 property tax deduction to law enforcement officers who have sustained permanent disability.
Impact
The likely approval of this amendment would add a new provision to Article VIII, Section I of the New Jersey Constitution. By doing so, it would modify the existing legal framework regarding tax deductions, thereby creating a specific benefit for a defined group of individuals—disabled law enforcement officers. This legislative action reflects a broader commitment to supporting public safety personnel and acknowledges the challenges faced by those injured as a result of their work. Furthermore, it could have implications for state tax revenues as the state would need to adjust for these deductions.
Summary
ACR11 proposes a constitutional amendment aimed at providing financial relief to law enforcement officers who have sustained a permanent disability due to their service. Specifically, the bill offers an annual property tax deduction of $250 for these officers. This deduction not only applies to the officers themselves but also extends to their surviving spouses, assuming the spouses remain unmarried and reside at the same primary residence. This initiative recognizes the sacrifices made by law enforcement personnel and aims to assist them in managing the financial burdens of property taxes as they cope with disabilities incurred in the line of duty.
Contention
Although the bill appears beneficial for law enforcement officers and their families, there may be points of contention concerning its implementation. Critics might raise concerns about the financial implications for local governments and potential inequities in granting similar benefits to other public service workers who may also sustain disabilities. Moreover, defining who qualifies as a 'law enforcement officer' for the purposes of this deduction could lead to further debate. The explicit requirement that a surviving spouse must be unmarried and a resident of the primary residence could also be scrutinized as it sets specific conditions that must be met to qualify for the benefit.
Proposes constitutional amendment to require State reimbursement to municipalities for total property tax exemption provided to veterans having permanent and total service-connected disabilities.
Proposes constitutional amendment to require State reimbursement to municipalities for total property tax exemption provided to veterans having permanent and total service-connected disabilities.
Increases gross income tax relief based on rent constituting property taxes for residential tenants and establishes refundable gross income tax credit in place of gross income tax deduction for residential tenants.
Increases gross income tax relief based on rent constituting property taxes for residential tenants and establishes refundable gross income tax credit in place of gross income tax deduction for residential tenants.
Increases gross income tax relief based on rent constituting property taxes for residential tenants and establishes refundable gross income tax credit in place of gross income tax deduction for residential tenants.
Increases gross income tax relief based on rent constituting property taxes for residential tenants and establishes refundable gross income tax credit in place of gross income tax deduction for residential tenants.