Bill Text: NJ ACR104 | 2012-2013 | Regular Session | Introduced
Bill Title: Proposes constitutional amendment to provide for adoption of local option property tax exemption for certain senior, veteran and disabled property taxpayers.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2012-02-02 - Introduced, Referred to Assembly Housing and Local Government Committee [ACR104 Detail]
Download: New_Jersey-2012-ACR104-Introduced.html
ASSEMBLY CONCURRENT RESOLUTION No. 104
STATE OF NEW JERSEY
215th LEGISLATURE
INTRODUCED FEBRUARY 2, 2012
Sponsored by:
Assemblyman ANGEL FUENTES
District 5 (Camden and Gloucester)
SYNOPSIS
Proposes constitutional amendment to provide for adoption of local option property tax exemption for certain senior, veteran and disabled property taxpayers.
CURRENT VERSION OF TEXT
As introduced.
A Concurrent Resolution proposing to amend Article VIII, Section I, paragraph 4 of the New Jersey Constitution.
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 4 to read as follows:
4. The Legislature may, from time to time, enact laws granting an annual deduction, from the amount of any tax bill for taxes on the real property, and from taxes attributable to a residential unit in a cooperative or mutual housing corporation, of any citizen and resident of this State of the age of 65 or more years, or any citizen and resident of this State less than 65 years of age who is permanently and totally disabled according to the provisions of the Federal Social Security Act, residing in a dwelling house owned by him which is a constituent part of such real property, or residing in a dwelling house owned by him which is assessed as real property but which is situated on land owned by another or others, or residing as tenant-shareholder in a cooperative or mutual housing corporation, but no such deduction shall be in excess of $160.00 with respect to any year prior to 1981, $200.00 per year in 1981, $225.00 per year in 1982, and $250.00 per year in 1983 and any year thereafter and such deduction shall be restricted to owners having an income not in excess of $5,000.00 per year with respect to any year prior to 1981, $8,000.00 per year in 1981, $9,000.00 per year in 1982, and $10,000.00 per year in 1983 and any year thereafter, exclusive of benefits under any one of the following:
a. The Federal Social Security Act and all amendments and supplements thereto;
b. Any other program of the federal government or pursuant to any other federal law which provides benefits in whole or in part in lieu of benefits referred to in, or for persons excluded from coverage under, a. hereof including but not limited to the Federal Railroad Retirement Act and federal pension, disability and retirement programs; or
c. Pension, disability or retirement programs of any state or its political subdivisions, or agencies thereof, for persons not covered under a. hereof; provided, however, that the total amount of benefits to be allowed exclusion by any owner under b. or c. hereof shall not be in excess of the maximum amount of benefits payable to, and allowable for exclusion by, an owner in similar circumstances under a. hereof.
The surviving spouse of a deceased citizen and resident of the State who during his or her life received a deduction pursuant to this paragraph shall be entitled, so long as he or she shall remain unmarried and a resident of the same dwelling house situated on the same land with respect to which said deduction was granted, to the same deduction, upon the same conditions, with respect to the same real property or with respect to the same dwelling house which is situated on land owned by another or others, or with respect to the same cooperative or mutual housing corporation, notwithstanding that said surviving spouse is under the age of 65 and is not permanently and totally disabled, provided that said surviving spouse is 55 years of age or older.
In addition to the deduction provided to certain senior, veteran, and disabled residents in this paragraph and paragraph 3 of this section, the governing body of a municipality may adopt an ordinance providing for an additional property tax exemption from the municipal purposes portion of the property tax bill for senior, veteran, and disabled residents who qualify for the deduction provided by this paragraph or by paragraph 3 of this section. The municipal ordinance granting the exemption shall be approved by a two-thirds vote of the total authorized membership of the municipal governing body. An ordinance adopted under this paragraph shall not be subject to voter referendum, but may be repealed in the same manner in which it was adopted. The Legislature shall not appropriate funds for the purpose of reimbursing a municipality electing to provide the additional exemption authorized under this paragraph.
[Any] Except for an additional property tax exemption granted by a municipality, any such deduction when so granted by law shall be granted so that it will not be in addition to any other deduction or exemption, except a deduction granted under authority of paragraph 3 of this section, to which the said citizen and resident may be entitled, but said citizen and resident may receive in addition any homestead rebate or credit provided by law. The State shall annually reimburse each taxing district in an amount equal to one-half of the tax loss to the district resulting from the allowance of tax deductions, other than additional exemptions granted by a municipality, pursuant to this paragraph.
(cf: Article VIII, Section 1, par. 4 amended effective December 8, 1988)
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 (a) in the square opposite the word "Yes." If you are opposed thereto make a cross (X), plus (+) or check (a) in the square opposite the word "No."
b. In every municipality the following question:
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CONSTITUTIONAL AMENDMENT PERMITTING MUNICIPAL PROPERTY TAX EXEMPTION FOR CERTAIN SENIOR, DISABLED AND VETERAN RESIDENTIAL OWNERS |
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YES |
Shall the proposed amendment of Article VIII, Section I, paragraph 4 of the New Jersey Constitution, agreed to by the Legislature, allowing municipalities to provide a local option property tax exemption to certain seniors, veterans, and disabled citizens of this State, be approved? |
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INTERPRETIVE STATEMENT |
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NO
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This proposed amendment of the State Constitution authorizes municipalities to provide property tax exemptions to certain senior, veteran and disabled residents, in addition to the $250 property tax deduction currently provided to those senior, veteran and disabled property taxpayers in the Constitution. This proposed amendment authorizes a municipal governing body to provide an additional property tax exemption by adopting an ordinance by a vote of two-thirds of the governing body's total authorized membership. Once adopted, the ordinance would remain in effect and could be repealed only by a two-thirds vote of the governing body's total authorized membership. The proposed amendment prohibits the Legislature from appropriating State funds to reimburse municipalities for the cost of this optional additional property tax exemption. Therefore, the cost of this property tax exemption would be borne exclusively by the municipality or its local property taxpayers |
STATEMENT
This concurrent resolution proposes to amend the New Jersey Constitution to permit municipalities to provide a local option property tax exemption to certain senior, veteran, and disabled residents. Under current law there is no mechanism for municipalities to grant property tax benefits to certain needy residents, in the event the municipality wishes to assist struggling taxpayers. This proposed amendment would grant municipalities the option of providing a property tax benefit in the form of a local option property tax exemption from the municipal purposes portion of the property tax bill to qualifying residents.
The amendment allows the municipality to provide an additional property tax deduction to those senior, veteran, and disabled citizens who are currently eligible to receive a property tax deduction under Article VIII, Section I, par. 3 and par. 4 of the State Constitution. In order to provide this benefit, the governing body of the municipality must adopt an ordinance authorizing the local option property tax exemption by a vote of two-thirds of the authorized membership of the governing body. In the event that the municipal governing body seeks to revoke the local option property tax deduction, the revocation must be done through the same process as the adoption of the benefit.
The proposed amendment expressly prohibits the Legislature from appropriating State funds to reimburse a municipality that grants this optional property tax exemption to its residents for the cost of the deduction. Because cost of an exemption granted by the proposed amendment would be borne exclusively by the local property taxpayers, specifically those property taxpayers who are not eligible to receive the exemption, the proposed amendment is revenue neutral to the State.
