New Jersey 2024-2025 Regular Session

New Jersey Assembly Bill ACR129 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	ASSEMBLY CONCURRENT RESOLUTION No. 129 STATE OF NEW JERSEY 221st LEGISLATURE INTRODUCED APRIL 4, 2024
2	2
3	3	ASSEMBLY CONCURRENT RESOLUTION No. 129
4	4
5	5	STATE OF NEW JERSEY
6	6
7	7	221st LEGISLATURE
8	8
9	9
10	10
11	11	INTRODUCED APRIL 4, 2024
12	12
13	13
14	14
15	15	Sponsored by: Assemblywoman LUANNE M. PETERPAUL District 11 (Monmouth) SYNOPSIS Proposes constitutional amendment to permit Legislature to extend eligibility to receive veterans' property tax deduction to surviving spouse of nonresident veteran in certain circumstances. CURRENT VERSION OF TEXT As introduced.
16	16
17	17
18	18
19	19	Sponsored by:
20	20
21	21	Assemblywoman LUANNE M. PETERPAUL
22	22
23	23	District 11 (Monmouth)
24	24
25	25
26	26
27	27
28	28
29	29
30	30
31	31
32	32
33	33	SYNOPSIS
34	34
35	35	Proposes constitutional amendment to permit Legislature to extend eligibility to receive veterans' property tax deduction to surviving spouse of nonresident veteran in certain circumstances.
36	36
37	37
38	38
39	39	CURRENT VERSION OF TEXT
40	40
41	41	As introduced.
42	42
43	43
44	44
45	45	A Concurrent Resolution proposing to amend Article VIII, Section I, paragraph 3 of the Constitution of the State of New Jersey. Be It Resolved by the General Assembly of the State of New Jersey (the Senate concurring): 1. The following proposed amendment to the Constitution of the State of New Jersey is hereby agreed to: PROPOSED AMENDMENT Amend Article VIII, Section I, paragraph 3 to read as follows: 3. a. Any citizen and resident of this State now or hereafter honorably discharged or released under honorable circumstances from active service in any branch of the Armed Forces of the United States shall be entitled, annually to a deduction from the amount of any tax bill for taxes on real and personal property, or both, including taxes attributable to a residential unit held by a stockholder in a cooperative or mutual housing corporation in the sum of $250 in each tax year, or if the amount of any such tax bill shall be less than $250, to a cancellation thereof. The deduction or cancellation shall not be altered or repealed. Any person hereinabove described who has been or shall be declared by the United States Department of Veterans Affairs, or its successor, to have a service-connected disability, shall be entitled to such further deduction from taxation as from time to time may be provided by law. The surviving spouse of any citizen and resident of this State who has met or shall meet his or her death on active duty in any such service shall be entitled, during her widowhood or his widowerhood, as the case may be, and while a resident of this State, to the deduction or cancellation in this subsection provided for honorably discharged veterans and to such further deduction as from time to time may be provided by law. The surviving spouse of any citizen and resident of this State who has had or shall hereafter have active service in any branch of the Armed Forces of the United States and who died or shall die while on active duty in any branch of the Armed Forces of the United States, or who has been or may hereafter be honorably discharged or released under honorable circumstances from active service in any branch of the Armed Forces of the United States shall be entitled, during her widowhood or his widowerhood, as the case may be, and while a resident of this State, to the deduction or cancellation in this subsection provided for honorably discharged veterans and to such further deductions as from time to time may be provided by law. b. A continuing care retirement community shall receive a veterans' property tax deduction on behalf of eligible veterans. The amount of the property tax deduction shall be the dollar amount of the deduction multiplied by the number of eligible veterans receiving the property tax deduction immediately prior to moving into the continuing care retirement community. A person otherwise eligible for the veterans' deduction who is a resident of a continuing care retirement community shall receive the amount of the deduction to the extent of the share of the taxes assessed against the real property of the continuing care retirement community that is attributable to the unit that the resident occupies. The continuing care retirement community shall provide that amount as a payment or credit to the resident. That payment or credit shall be made to the resident no later than 30 days after the continuing care retirement community receives the property tax bill on which the credit appears. A veterans' property tax deduction shall not be paid on behalf of any eligible veteran who resides in a continuing care retirement community that is property tax-exempt. A resident receiving a payment or credit pursuant to this subsection shall not receive a veterans' property tax deduction on any other residence owned in whole or in part by the resident, or any residence in which the resident's spouse is living. The surviving spouse of any citizen and resident of this State who has met or shall meet his or her death on active duty in any such service shall be entitled, during her widowhood or his widowerhood, as the case may be, and while a resident of this State, to the deduction in this subsection provided for honorably discharged veterans. The surviving spouse of any citizen and resident of this State who has had or shall hereafter have active service in any branch of the Armed Forces of the United States and who died or shall die while on active duty in any branch of the Armed Forces of the United States, or who has been or may hereafter be honorably discharged or released under honorable circumstances from active service in any branch of the Armed Forces of the United States shall be entitled, during her widowhood or his widowerhood, as the case may be, and while a resident of this State, to the deduction in this subsection provided for honorably discharged veterans. The Legislature may provide the deduction or cancellation in this paragraph to the surviving spouse of a person honorably discharged or released under honorable circumstances from active service in any branch of the Armed Forces of the United States, but who was not a citizen and resident of the State at the time of his or her death, provided that the deceased veteran was a citizen and resident of the State for any period of time prior to induction into any branch of the Armed Forces of the United States, and also for any period of time following his or her honorable discharge from such branch of the Armed Forces of the United States. Any deduction or cancellation provided to such a surviving spouse by the Legislature pursuant to this paragraph shall continue only during his widowerhood or her widowhood, as appropriate, and while the surviving spouse remains a resident of this State. (cf: Article VIII, Section I, paragraph 3 amended effective December 3, 2020) 2. When this proposed amendment to the Constitution is finally agreed to pursuant to Article IX, paragraph 1 of the Constitution, it shall be submitted to the people at the next general election occurring more than three months after the final agreement and shall be published at least once in at least one newspaper of each county designated by the President of the Senate, the Speaker of the General Assembly and the Secretary of State, not less than three months prior to the general election. 3. This proposed amendment to the Constitution shall be submitted to the people at that election in the following manner and form: There shall be printed on each official ballot to be used at the general election, the following: a. In every municipality in which voting machines are not used, a legend which shall immediately precede the question, as follows: If you favor the proposition printed below make a cross (X), plus (+), or check (T) in the square opposite the word "Yes." If you are opposed thereto make a cross (X), plus (+) or check (T) in the square opposite the word "No." b. In every municipality the following question: $250 PROPERTY TAX DEDUCTION FOR SURVIVING SPOUSE OF NONRESIDENT VETERANS YES Do you approve the proposed amendment to the State Constitution that would permit the Legislature to provide an annual property tax deduction of $250 to the surviving spouse of a person honorably discharged or released under honorable circumstances from active service in any branch of the Armed Forces of the United States, but who was not a citizen and resident of the State at the time of his or her death; provided that the deceased was a resident of the State for any period of time prior to, and subsequent to, his or her service in the Armed Forces of the United States? INTERPRETIVE STATEMENT NO This proposed constitutional amendment would permit the Legislature to provide an annual property tax deduction of $250 to the surviving spouse of a person honorably discharged or released under honorable circumstances from active service in any branch of the Armed Forces of the United States, but who was not a citizen and resident of the State at the time of his or her death. In order for the surviving spouse to be eligible for this deduction, the deceased veteran must have lived in New Jersey for any period of time both prior to, and subsequent to, his or her service in the Armed Forces of the United States. STATEMENT If approved by the voters of the State, this proposed amendment to the State Constitution would authorize the Legislature to provide an annual property tax deduction of $250 to the surviving spouse of a person honorably discharged or released under honorable circumstances from active service in any branch of the Armed Forces of the United States, but who was not a citizen and resident of the State at the time of his or her death. The proposed amendment would require that the deceased had lived in New Jersey for any period of time both prior to, and subsequent to, his or her service in the Armed Forces of the United States, in order for the surviving spouse to be eligible for this deduction.
46	46
47	47	A Concurrent Resolution proposing to amend Article VIII, Section I, paragraph 3 of the Constitution of the State of New Jersey.
48	48
49	49
50	50
51	51	Be It Resolved by the General Assembly of the State of New Jersey (the Senate concurring):
52	52
53	53
54	54
55	55	1. The following proposed amendment to the Constitution of the State of New Jersey is hereby agreed to:
56	56
57	57
58	58
59	59	PROPOSED AMENDMENT
60	60
61	61
62	62
63	63	Amend Article VIII, Section I, paragraph 3 to read as follows:
64	64
65	65	3. a. Any citizen and resident of this State now or hereafter honorably discharged or released under honorable circumstances from active service in any branch of the Armed Forces of the United States shall be entitled, annually to a deduction from the amount of any tax bill for taxes on real and personal property, or both, including taxes attributable to a residential unit held by a stockholder in a cooperative or mutual housing corporation in the sum of $250 in each tax year, or if the amount of any such tax bill shall be less than $250, to a cancellation thereof. The deduction or cancellation shall not be altered or repealed. Any person hereinabove described who has been or shall be declared by the United States Department of Veterans Affairs, or its successor, to have a service-connected disability, shall be entitled to such further deduction from taxation as from time to time may be provided by law. The surviving spouse of any citizen and resident of this State who has met or shall meet his or her death on active duty in any such service shall be entitled, during her widowhood or his widowerhood, as the case may be, and while a resident of this State, to the deduction or cancellation in this subsection provided for honorably discharged veterans and to such further deduction as from time to time may be provided by law. The surviving spouse of any citizen and resident of this State who has had or shall hereafter have active service in any branch of the Armed Forces of the United States and who died or shall die while on active duty in any branch of the Armed Forces of the United States, or who has been or may hereafter be honorably discharged or released under honorable circumstances from active service in any branch of the Armed Forces of the United States shall be entitled, during her widowhood or his widowerhood, as the case may be, and while a resident of this State, to the deduction or cancellation in this subsection provided for honorably discharged veterans and to such further deductions as from time to time may be provided by law.
66	66
67	67	b. A continuing care retirement community shall receive a veterans' property tax deduction on behalf of eligible veterans. The amount of the property tax deduction shall be the dollar amount of the deduction multiplied by the number of eligible veterans receiving the property tax deduction immediately prior to moving into the continuing care retirement community. A person otherwise eligible for the veterans' deduction who is a resident of a continuing care retirement community shall receive the amount of the deduction to the extent of the share of the taxes assessed against the real property of the continuing care retirement community that is attributable to the unit that the resident occupies. The continuing care retirement community shall provide that amount as a payment or credit to the resident. That payment or credit shall be made to the resident no later than 30 days after the continuing care retirement community receives the property tax bill on which the credit appears. A veterans' property tax deduction shall not be paid on behalf of any eligible veteran who resides in a continuing care retirement community that is property tax-exempt. A resident receiving a payment or credit pursuant to this subsection shall not receive a veterans' property tax deduction on any other residence owned in whole or in part by the resident, or any residence in which the resident's spouse is living.
68	68
69	69	The surviving spouse of any citizen and resident of this State who has met or shall meet his or her death on active duty in any such service shall be entitled, during her widowhood or his widowerhood, as the case may be, and while a resident of this State, to the deduction in this subsection provided for honorably discharged veterans. The surviving spouse of any citizen and resident of this State who has had or shall hereafter have active service in any branch of the Armed Forces of the United States and who died or shall die while on active duty in any branch of the Armed Forces of the United States, or who has been or may hereafter be honorably discharged or released under honorable circumstances from active service in any branch of the Armed Forces of the United States shall be entitled, during her widowhood or his widowerhood, as the case may be, and while a resident of this State, to the deduction in this subsection provided for honorably discharged veterans.
70	70
71	71	The Legislature may provide the deduction or cancellation in this paragraph to the surviving spouse of a person honorably discharged or released under honorable circumstances from active service in any branch of the Armed Forces of the United States, but who was not a citizen and resident of the State at the time of his or her death, provided that the deceased veteran was a citizen and resident of the State for any period of time prior to induction into any branch of the Armed Forces of the United States, and also for any period of time following his or her honorable discharge from such branch of the Armed Forces of the United States. Any deduction or cancellation provided to such a surviving spouse by the Legislature pursuant to this paragraph shall continue only during his widowerhood or her widowhood, as appropriate, and while the surviving spouse remains a resident of this State.
72	72
73	73	(cf: Article VIII, Section I, paragraph 3 amended effective December 3, 2020)
74	74
75	75
76	76
77	77	2. When this proposed amendment to the Constitution is finally agreed to pursuant to Article IX, paragraph 1 of the Constitution, it shall be submitted to the people at the next general election occurring more than three months after the final agreement and shall be published at least once in at least one newspaper of each county designated by the President of the Senate, the Speaker of the General Assembly and the Secretary of State, not less than three months prior to the general election.
78	78
79	79
80	80
81	81	3. This proposed amendment to the Constitution shall be submitted to the people at that election in the following manner and form:
82	82
83	83	There shall be printed on each official ballot to be used at the general election, the following:
84	84
85	85	a. In every municipality in which voting machines are not used, a legend which shall immediately precede the question, as follows:
86	86
87	87	If you favor the proposition printed below make a cross (X), plus (+), or check (T) in the square opposite the word "Yes." If you are opposed thereto make a cross (X), plus (+) or check (T) in the square opposite the word "No."
88	88
89	89	b. In every municipality the following question:
90	90
91	91	$250 PROPERTY TAX DEDUCTION FOR SURVIVING SPOUSE OF NONRESIDENT VETERANS
92	92	YES Do you approve the proposed amendment to the State Constitution that would permit the Legislature to provide an annual property tax deduction of $250 to the surviving spouse of a person honorably discharged or released under honorable circumstances from active service in any branch of the Armed Forces of the United States, but who was not a citizen and resident of the State at the time of his or her death; provided that the deceased was a resident of the State for any period of time prior to, and subsequent to, his or her service in the Armed Forces of the United States?
93	93	INTERPRETIVE STATEMENT
94	94	NO This proposed constitutional amendment would permit the Legislature to provide an annual property tax deduction of $250 to the surviving spouse of a person honorably discharged or released under honorable circumstances from active service in any branch of the Armed Forces of the United States, but who was not a citizen and resident of the State at the time of his or her death. In order for the surviving spouse to be eligible for this deduction, the deceased veteran must have lived in New Jersey for any period of time both prior to, and subsequent to, his or her service in the Armed Forces of the United States.
95	95
96	96
97	97
98	98
99	99
100	100
101	101
102	102	$250 PROPERTY TAX DEDUCTION FOR SURVIVING SPOUSE OF NONRESIDENT VETERANS
103	103
104	104
105	105
106	106
107	107
108	108
109	109
110	110
111	111
112	112
113	113
114	114
115	115
116	116
117	117
118	118
119	119
120	120
121	121
122	122
123	123
124	124
125	125
126	126
127	127
128	128
129	129
130	130	YES
131	131
132	132
133	133
134	134
135	135
136	136
137	137
138	138	Do you approve the proposed amendment to the State Constitution that would permit the Legislature to provide an annual property tax deduction of $250 to the surviving spouse of a person honorably discharged or released under honorable circumstances from active service in any branch of the Armed Forces of the United States, but who was not a citizen and resident of the State at the time of his or her death; provided that the deceased was a resident of the State for any period of time prior to, and subsequent to, his or her service in the Armed Forces of the United States?
139	139
140	140
141	141
142	142
143	143
144	144	INTERPRETIVE STATEMENT
145	145
146	146
147	147
148	148
149	149
150	150
151	151
152	152
153	153
154	154
155	155
156	156
157	157
158	158
159	159
160	160
161	161
162	162
163	163
164	164
165	165
166	166
167	167
168	168
169	169
170	170
171	171
172	172
173	173
174	174
175	175
176	176
177	177
178	178	NO
179	179
180	180
181	181
182	182
183	183
184	184	This proposed constitutional amendment would permit the Legislature to provide an annual property tax deduction of $250 to the surviving spouse of a person honorably discharged or released under honorable circumstances from active service in any branch of the Armed Forces of the United States, but who was not a citizen and resident of the State at the time of his or her death. In order for the surviving spouse to be eligible for this deduction, the deceased veteran must have lived in New Jersey for any period of time both prior to, and subsequent to, his or her service in the Armed Forces of the United States.
185	185
186	186
187	187
188	188
189	189
190	190	STATEMENT
191	191
192	192
193	193
194	194	If approved by the voters of the State, this proposed amendment to the State Constitution would authorize the Legislature to provide an annual property tax deduction of $250 to the surviving spouse of a person honorably discharged or released under honorable circumstances from active service in any branch of the Armed Forces of the United States, but who was not a citizen and resident of the State at the time of his or her death. The proposed amendment would require that the deceased had lived in New Jersey for any period of time both prior to, and subsequent to, his or her service in the Armed Forces of the United States, in order for the surviving spouse to be eligible for this deduction.