Bill Text: NJ SCR18 | 2014-2015 | Regular Session | Introduced

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Bill Title: Proposes constitutional amendment permitting certain veterans and their surviving spouses to receive enhanced homestead rebate amounts similar to the homestead rebate amounts allowed for senior and disabled residents.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2015-12-10 - Reported from Senate Committee as a Substitute, 2nd Reading [SCR18 Detail]

Download: New_Jersey-2014-SCR18-Introduced.html

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SENATE CONCURRENT RESOLUTION No. 18

STATE OF NEW JERSEY

216th LEGISLATURE

 

PRE-FILED FOR INTRODUCTION IN THE 2014 SESSION

 

 

Sponsored by:

Senator  JEFF VAN DREW

District 1 (Atlantic, Cape May and Cumberland)

 

 

 

 

SYNOPSIS

     Proposes constitutional amendment permitting certain veterans and their surviving spouses to receive enhanced homestead rebate amounts similar to the homestead rebate amounts allowed for senior and disabled residents.

 

CURRENT VERSION OF TEXT

     Introduced Pending Technical Review by Legislative Counsel

  

A Concurrent Resolution proposing to amend Article VIII, Section I, paragraph 5 of the Constitution of New Jersey.

 

     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 5 to read as follows:

     5.    The Legislature may adopt a homestead statute which entitles homeowners, residential tenants and net lease residential tenants to a rebate or a credit of a sum of money related to property taxes paid by or allocable to them at such rates and subject to such limits as may be provided by law.  Such rebates or credits may include a differential rebate or credit to citizens and residents who are of the age of 65 or more years, or less than 65 years of age who are permanently and totally disabled according to the provisions of the Federal Social Security Act, or are 55 years of age or more and the surviving spouse of a deceased citizen or resident of this State who during his lifetime received, or who, upon the adoption of this amendment and the enactment of implementing legislation, would have been entitled to receive a rebate or credit related to property taxes.  Such rebates or credits may further include the same differential rebate or credit to citizens and residents who are veterans now or hereafter honorably discharged or released under honorable circumstances from active service, in time of war or other emergency as, from time to time, defined by the Legislature, in any branch of the Armed Forces of the United States, and to the surviving spouse of any such citizen and resident of this State, during her widowhood or his widowerhood, as the case may be, and while a resident of this State, to which the veteran spouse was entitled, and to 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 such active duty in any branch of the Armed Forces of the United States, during her widowhood or his widowerhood, as the case may be.

(cf: Article VIII, Section I, paragraph 5 effective December 2, 1976)

 

     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:

 

		PERMITS INCREASE IN VETERANS' HOMESTEAD REBATES
	YES	Do you approve the amendment to the New Jersey Constitution permitting homestead property tax rebates, currently allowed in a differential amount for certain senior citizens and disabled citizens, to be allowed in the same differential homestead rebate amount to: (1) citizens and residents who are veterans now or hereafter honorably discharged or released under honorable circumstances from active service, in time of war or other emergency as is, from time to time, defined by the Legislature, in any branch of the Armed Forces of the United States, (2) the surviving spouse of any such citizen and resident of this State, during her widowhood or his widowerhood, as the case may be, and while a resident of this State, to which the veteran spouse was entitled, and (3) 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 such active duty in any branch of the Armed Forces of the United States, during her widowhood or his widowerhood, as the case may be?
		INTERPRETIVE STATEMENT
	NO	This constitutional amendment allows any State resident who is an honorably discharged United States Armed Forces war veteran, an unmarried surviving spouse of such a war veteran, or an unmarried surviving spouse of a serviceperson who died while on active duty in time of war to receive the same larger homestead property tax rebate as is allowed for eligible senior citizens and disabled citizens.

 

STATEMENT

 

     This concurrent resolution proposes to amend the State Constitution's homestead credit provision that permits eligible senior and disabled homestead owners or residential tenants to receive homestead property tax credits that exceed those of other homeowners and residential tenants.  The legislation would allow the extension of the larger benefit to honorably discharged United States Armed Forces war veterans, their unmarried surviving spouses, and unmarried surviving spouses of United States military personnel who died while on active duty in time of war. 

     The statutory homestead property tax credit program uses the constitutional authority in setting higher benefit amounts for senior and disabled homestead owners and residential tenants than for other homestead owners and residential tenants.  Although the 2008 "Homestead Property Tax Credit Act" (N.J.S.A.54:4-8.57 et seq.) subjects all homeowners to the same general benefit schedule, senior and disabled citizens may in the alternate receive the benefit to which they would have been entitled under the program's previous iteration if that payment is larger.  Senior and disabled residential tenants also receive larger benefits under the 2008 program than other residential tenants.

     Statutory rebate amounts, however, were last paid in FY 2008.  Since then language provisions in the annual appropriations acts have suspended credits for some beneficiaries and reduced credit amounts for others.  These revisions have noticeably diverged benefit amounts of senior and disabled homeowners on the one side and all other homeowners on the other.  In Fiscal Year 2012, for example, some 494,600 senior and disabled homeowners with annual incomes of up to $150,000 are expected to collect an average $540 benefit, while some 443,900 non-senior and non-disabled homeowners with annual incomes of up to $75,000 are expected to collect an average $404 benefit.  (No tenant receives a benefit in Fiscal Year 2012.) 

     This concurrent resolution would authorize the State to make sure that (1) honorably discharged United States Armed Forces war veterans, (2) their unmarried surviving spouses, and (3) unmarried surviving spouses of United States military personnel who died while on active duty in time of war, receive the same privileged treatment current law accords to senior and disabled residents.