Bill Text: NJ ACR146 | 2018-2019 | Regular Session | Introduced

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Bill Title: Proposes constitutional amendment to grant to active military personnel who are deployed $250 property tax deduction.

Spectrum: Moderate Partisan Bill (Democrat 5-1)

Status: (Introduced - Dead) 2018-02-08 - Introduced, Referred to Assembly Military and Veterans' Affairs Committee [ACR146 Detail]

Download: New_Jersey-2018-ACR146-Introduced.html

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ASSEMBLY CONCURRENT RESOLUTION No. 146

STATE OF NEW JERSEY

218th LEGISLATURE

 

INTRODUCED FEBRUARY 8, 2018

 

 

Sponsored by:

Assemblyman  R. BRUCE LAND

District 1 (Atlantic, Cape May and Cumberland)

Assemblyman  BOB ANDRZEJCZAK

District 1 (Atlantic, Cape May and Cumberland)

Assemblyman  ROBERT AUTH

District 39 (Bergen and Passaic)

 

Co-Sponsored by:

Assemblyman Mazzeo

 

 

 

 

SYNOPSIS

     Proposes constitutional amendment to grant to active military personnel who are deployed $250 property tax deduction.

 

CURRENT VERSION OF TEXT

     As introduced.

  

A Concurrent Resolution proposing to amend Article VIII, Section I, paragraph 3 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 agreed to:

 

PROPOSED AMENDMENT

 

     Amend Article VIII, Section I, paragraph 3 to read as follows:

     3.    Any citizen and resident of this State now or hereafter who is on active service in time of war or other emergency, or who is honorably discharged or released under honorable circumstances from active service, in time of war or other emergency as, from time to time, those terms are defined by the Legislature, 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 $50 or if the amount of any such tax bill shall be less than $50, to a cancellation thereof, except that the deduction or cancellation shall be $100 in tax year 2000, $150 in tax year 2001, $200 in tax year 2002 and $250 in each tax year thereafter.  The deduction or cancellation shall not be altered or repealed.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 Veterans Administration, 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 time of war or of other emergency as so defined 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 paragraph 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 time of war or of other emergency as so defined 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 time of war or of other emergency as so defined 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 paragraph provided for honorably discharged veterans and to such further deductions as from time to time may be provided by law.

(cf: Article VIII, Section I, paragraph 3 amended effective December 2, 1999)

 

     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:

		CONSTITUTIONAL AMENDMENT TO PROVIDE $250 PROPERTY TAX DEDUCTION TO ACTIVE DUTY MEMBERS OF UNITED STATES ARMED FORCES
	YES	Do you approve amending the Constitution to extend the $250 veterans' property tax deduction to active duty members of the U.S. military?  They will be eligible if they are serving in time of war or other emergency.  Currently, veterans are eligible for the deduction only after they have been honorably discharged.
		INTERPRETIVE STATEMENT
	NO	This amendment would extend the $250 veterans' property tax deduction to members of the U.S. military while they are on active service.  Currently, veterans are eligible for the deduction only after they have been honorably discharged.  As is the case for those who currently receive the deduction, the service of active duty members must be in time of war or other emergency.      This deduction would be available only to active duty service members who own real property, such as a home, or land, with or without a structure on it.

 

 

STATEMENT

 

     This proposed constitutional amendment would extend the current $250 property tax deduction for veterans of the United States Armed Forces who are honorably discharged or released under honorable circumstances from active service, in time of war or other emergency, to members of the United States Armed Forces while they are on active service during time of war or other emergency.  Under current law, the State reimburses municipalities in the amount of $255 for each property tax deduction allowed to a local taxpayer.  The extra $5, or 2%, is required by statute to cover the administrative costs incurred by municipalities to administer this property tax deduction program.