Bill Text: NJ SCR18 | 2016-2017 | Regular Session | Introduced

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Bill Title: Proposes constitutional amendment to increase amount of senior citizens' and disabled persons' property tax deduction to $500; increases annual income eligibility limit to $20,000.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Introduced - Dead) 2016-01-12 - Introduced in the Senate, Referred to Senate Community and Urban Affairs Committee [SCR18 Detail]

Download: New_Jersey-2016-SCR18-Introduced.html

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SENATE CONCURRENT RESOLUTION No. 18

STATE OF NEW JERSEY

217th LEGISLATURE

 

PRE-FILED FOR INTRODUCTION IN THE 2016 SESSION

 

 

Sponsored by:

Senator  GERALD CARDINALE

District 39 (Bergen and Passaic)

 

 

 

 

SYNOPSIS

     Proposes constitutional amendment to increase amount of senior citizens' and disabled persons' property tax deduction to $500; increases annual income eligibility limit to $20,000.

 

CURRENT VERSION OF TEXT

     Introduced Pending Technical Review by Legislative Counsel.

  

A Concurrent Resolution proposing to amend Article VIII, Section I, paragraph 4 of the New Jersey Constitution.

 

     Be It Resolved by the Senate of the State of New Jersey (the General Assembly 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 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 through 2015, and the lesser of $500 or 15 percent of the amount of the annual property tax bill in 2016 and in 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 through 2014, and $20,000 in 2016 and in 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.

     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 pursuant to this paragraph.

(cf: Article VIII, Section I, paragraph 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:

 

 

		CONSTITUTIONAL AMENDMENT TO INCREASE SENIOR AND DISABLED PROPERTY TAX DEDUCTION
	YES	Do you approve amending the Constitution  to increase the amount of the senior and disabled property tax deduction?  The amount of the deduction would increase from $250 to either $500 or 15 percent of the annual property tax bill, whichever is less.  The amendment would also increase the income limit for that deduction from $10,000 to $20,000.  This change would take effect in 2016.
		INTERPRETIVE STATEMENT
	NO	This amendment would increase the  amount of the senior and disabled property tax deduction.  The change would take effect in 2016.  The amount of the deduction would increase from $250 to $500 or 15 percent of the annual property tax bill, whichever is less.      The amendment also would increase the annual income limit for the property tax deduction to $20,000.  This change would take effect in 2016.  Currently, senior citizens and individuals with disabilities who earn over $10,000 per year are not entitled to receive the deduction.  The amendment would allow these people to make up to $20,000 per year and still receive the deduction.  Social Security would continue to be excluded from the calculation of a person's income.

 

 

STATEMENT

 

     If approved by the voters of the State, this proposed constitutional amendment would increase the amount of the senior citizens' and disabled persons' property tax deduction.  Currently, the amount of the deduction is $250.  In 2016, and for each year thereafter, the amount of the deduction would be either $500, or 15% of the person's property tax bill, whichever is less. 

     The proposed amendment also increases the annual income limit for eligibility to receive the property tax deduction from the current limit of $10,000 to $20,000.

     Both the annual income limit and the amount of the property tax deduction were last increased in 1983, when the amount of the annual deduction was increased from $200 to the current amount of $250 per year, and the annual income limit was increased from $9,000 to the current $10,000.