Bill Text: NJ S3667 | 2018-2019 | Regular Session | Introduced
Bill Title: Revises definition of "veteran" for eligibility for veterans' property tax deduction and veterans' property tax exemption.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Introduced - Dead) 2019-05-13 - Introduced in the Senate, Referred to Senate Community and Urban Affairs Committee [S3667 Detail]
Download: New_Jersey-2018-S3667-Introduced.html
Sponsored by:
Senator VIN GOPAL
District 11 (Monmouth)
SYNOPSIS
Revises definition of "veteran" for eligibility for veterans' property tax deduction and veterans' property tax exemption.
CURRENT VERSION OF TEXT
As introduced.
An Act revising certain eligibility requirements for the veterans' property tax deduction and the veterans' property tax exemption, and amending P.L.1963, c.171.
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. Section 1 of P.L.1963, c.171 (C.54:4-8.10) is amended to read as follows:
1. (a) "Active service in time of war" means active service by a person, while in the United States Armed Forces, at some time during one of the following periods:
Operation "Iraqi Freedom", on or after the date the President of the United States or the United States Secretary of Defense designates as the inception date of that operation, who served in Iraq or in another area in the region in [direct] support of that operation [for a period, continuously or in the aggregate, of at least 14 days] in such active service commencing on or before the date the President of the United States or the United States Secretary of Defense designates as the termination date of that operation[; provided, that any person receiving an actual service-incurred injury or disability while engaged in such service shall be classed as a veteran whether or not that person has completed the 14 days' service as herein provided];
The period of rescue and recovery of the victims of the terrorist attack on the World Trade Center in New York, New York, on September 11, 2001, who served on the pile of rubble that resulted from the attacks on the World Trade Center in [direct] support of that rescue and recovery effort [for a period, continuously or in the aggregate, of at least 14 days] in such active service commencing on September 11, 2001 and ending on May 30, 2002[; provided, that any person receiving an actual service-incurred injury or disability while engaged in such service shall be classed as a veteran whether or not that person has completed the 14 days' service as herein provided];
Operation "Enduring Freedom", on or after September 11, 2001, who served in a theater of operation and in [direct] support of that operation [for a period, continuously or in the aggregate, of at least 14 days] in such active service commencing on or before the date the President of the United States or the United States Secretary of Defense designates as the termination date of that operation[; provided, that any person receiving an actual service-incurred injury or disability while engaged in such service shall be classed as a veteran whether or not that person has completed the 14 days' service as herein provided];
Operation "Restore Hope" in Somalia, on or after December 5, 1992, or the date of inception of that operation as proclaimed by the President of the United States or Congress, whichever date is earliest, who has served in Somalia or in another area in the region, or on board any ship [actively engaged] in [patrolling] the territorial waters of that nation [for a period, continuously or in the aggregate, of at least 14 days] in such active service commencing on or before March 31, 1994[; provided that any person receiving an actual service-incurred injury or disability shall be classed as a veteran whether or not that person has completed the 14-day service as herein provided];
Operations "Joint Endeavor" and "Joint Guard" in the Republic of Bosnia and Herzegovina, on or after November 20, 1995, who served in such active service in [direct] support of one or both of the operations [for at least 14 days, continuously or in the aggregate,] commencing on or before June 20, 1998, and (1) was deployed in that nation or in another area in the region, or (2) was on board a United States naval vessel operating in the Adriatic Sea, or (3) operated in airspace above the Republic of Bosnia and Herzegovina[; provided that any person receiving an actual service-incurred injury or disability shall be classed as a veteran whether or not that person completed the 14-day service requirement];
Operation Northern Watch and Operation Southern Watch, on or after August 27, 1992, or the date of inception of that operation, as proclaimed by the President of the United States, Congress or United States Secretary of Defense, whichever date of inception is earliest, who served in the theater of operation, including in the Arabian peninsula and the Persian Gulf, and in [direct] support of that operation [for a period, continuously or in the aggregate, of at least 14 days] in such active service, commencing on or before the date of termination as proclaimed by the President of the United States, Congress or United States Secretary of Defense, whichever date of termination is the latest[; provided, that any person receiving an actual service-incurred injury or disability while engaged in such service shall be classed as a veteran whether or not that person has completed the 14 days' service as herein provided];
Operation "Desert Shield/Desert Storm" mission in the Arabian peninsula and the Persian Gulf, on or after August 2, 1990 or the date of inception of that operation, as proclaimed by the President of the United States or Congress, whichever date of inception is earliest, who has served in the Arabian peninsula or on board any ship [actively engaged] in [patrolling] the Persian Gulf [for a period, continuous or in the aggregate, of at least 14 days] commencing on or before the date of termination of that mission, as proclaimed by the President of the United States or Congress, whichever date of termination is the latest, in such active service[; provided, that any person receiving an actual service-incurred injury or disability shall be classed as a veteran whether or not that person has completed the 14 days' service as herein provided];
The Panama peacekeeping mission, on or after December 20, 1989 or the date of inception of that mission, as proclaimed by the President of the United States or Congress, whichever date of inception is earliest, who has served in Panama or in another area in the region, or on board any ship [actively engaged] in [patrolling] the territorial waters of that nation [for a period, continuous or in the aggregate, of at least 14 days] commencing on or before January 31, 1990 or the date of termination of that mission, as proclaimed by the President of the United States or Congress, whichever date of termination is the latest, in such active service[; provided, that any person receiving an actual service-incurred injury or disability shall be classed as a veteran whether or not that person has completed the 14 days' service as herein provided];
The Grenada peacekeeping mission, on or after October 23, 1983, who has served in Grenada or in another area in the region, or on board any ship [actively engaged] in [patrolling] the territorial waters of that nation [for a period, continuous or in the aggregate, of at least 14 days] commencing on or before November 21, 1983 or the date of termination of that mission as proclaimed by the President of the United States or Congress, whichever date of termination is the latest, in such active service[; provided, that any person receiving an actual service-incurred injury or disability shall be classed as a veteran whether or not that person has completed the 14 days' service as herein provided];
The Lebanon peacekeeping mission, on or after September 26, 1982, who has served in Lebanon or in another area in the region, or on board any ship [actively engaged] in [patrolling] the territorial waters of that nation [for a period, continuous or in the aggregate, of at least 14 days] commencing on or before December 1, 1987 or the date of termination of that mission, as proclaimed by the President of the United States or Congress, whichever date of termination is the latest, in such active service[; provided, that any person receiving an actual service-incurred injury or disability shall be classed as a veteran whether or not that person has completed the 14 days' service as herein provided];
The Vietnam conflict, December 31, 1960, to May 7, 1975;
The Lebanon crisis, [on or after] July 1, 1958[, who has served in Lebanon or on board any ship actively engaged in patrolling the territorial waters of that nation for a period, continuous or in the aggregate, of at least 14 days commencing on or before] to November 1, 1958 [or the date of termination of that conflict, as proclaimed by the President of the United States or Congress, whichever date of termination is the latest, in such active service; provided, that any person receiving an actual service-incurred injury or disability shall be classed as a veteran whether or not that person has completed the 14 days' service as herein provided];
The Korean conflict, June 23, 1950 to January 31, 1955;
World War II, September 16, 1940 to December 31, 1946;
World War I, April 6, 1917 to November 11, 1918, and in the case of service with the United States military forces in Russia, April 6, 1917 to April 1, 1920;
Spanish-American War, April 21, 1898 to August 13, 1898;
Civil War, April 15, 1861 to May 26, 1865; or, as to any subsequent war, during the period from the date of declaration of war to the date on which actual hostilities shall cease.
(b) "Assessor" means the assessor, board of assessors or any other official or body of a taxing district charged with the duty of assessing real and personal property for the purpose of general taxation.
(c) "Collector" means the collector or receiver of taxes of a taxing district.
(d) "Honorably discharged or released under honorable circumstances from active service in time of war," means and includes every form of separation from active, full-time duty with military or naval pay and allowances in some branch of the Armed Forces of the United States in time of war, other than those marked "dishonorable," "undesirable," "bad conduct," "by sentence of general court martial," "by sentence of summary court martial" or similar expression indicating that the discharge or release was not under honorable circumstances. A disenrollment certificate or other form of release terminating temporary service in a military or naval branch of the armed forces rendered on a voluntary and part-time basis without pay, or a release from or deferment of induction into the active military or naval service shall not be deemed to be included in the aforementioned phrase.
(e) "Pre-tax year" means the particular calendar year immediately preceding the "tax year."
(f) "Resident" means one legally domiciled within the State of New Jersey. Mere seasonal or temporary residence within the State, of whatever duration, shall not constitute domicile within the State for the purposes of this act. Absence from this State for a period of 12 months shall be prima facie evidence of abandonment of domicile in this State. The burden of establishing legal domicile within the State shall be upon the claimant.
(g) "Tax year" means the particular calendar year in which the general property tax is due and payable.
(h) "Veteran" means any citizen and resident of this State honorably discharged or released under honorable circumstances from active service in time of war in any branch of the Armed Forces of the United States.
(i) "Veteran's deduction" means the deduction against the taxes payable by any person, allowable pursuant to this act.
(j) "Surviving spouse" means the surviving wife or husband of any of the following, while he or she is a resident of this State, during widowhood or widowerhood:
1. A citizen and resident of this State who has died or shall die while on active duty in time of war in any branch of the Armed Forces of the United States; or
2. A citizen and resident of this State who has had or shall hereafter have active service in time of war in any branch of the Armed Forces of the United States and who died or shall die while on active duty in a branch of the Armed Forces of the United States; or
3. A citizen and resident of this State who has been or may hereafter be honorably discharged or released under honorable circumstances from active service in time of war in any branch of the Armed Forces of the United States.
(k) "Cooperative" means a housing corporation or association incorporated or organized under the laws of New Jersey which entitles a shareholder thereof to possess and occupy for dwelling purposes a house, apartment or other structure owned or leased by the corporation or association.
(l) "Mutual housing corporation" means a corporation not-for-profit incorporated under the laws of New Jersey on a mutual or cooperative basis within the scope of section 607 of the "National Defense Housing Act," Pub.L.76-849 (42 U.S.C.s.1521 et seq.), which acquired a National Defense Housing Project pursuant to that act.
(cf: P.L.2017, c.134, s.1)
2. This act shall take effect on January 1 next following enactment.
STATEMENT
This bill would revise the definition of "veteran" in P.L.1963, c.171 in order to broaden the eligibility standard for the $250 veterans' property tax deduction, and the veterans' property tax exemption granted to veterans who have been determined to be permanently and totally disabled as the result of their wartime service.
For the purposes of eligibility for the veterans' property tax deduction, and the veterans' property tax exemption, current law lists numerous wars and other military operations in which a veteran must have served in order to be eligible to receive those property tax benefits. With respect to several of the wars or operations listed, current law also requires that a veteran must have served in direct support of the war or operation for a minimum of 14 days, either continuously or in the aggregate.
This bill would confer
eligibility to any honorably discharged veteran, who served during one of the
wars or operations enumerated in the statute, for the $250 veterans' property
tax deduction, or the property tax exemption, in the case of a veteran
who has been determined to be permanently and totally disabled as the result of
their wartime service, regardless of the veteran's length of service and
whether the veteran served in direct support or in active engagement of those
wars or operations.
The sponsor believes that every veteran who served during any of these wars or operations, and was honorably discharged or released under honorable circumstances from that active service, should be entitled to these property tax benefits.
