New Jersey 2022-2023 Regular Session

New Jersey Senate Bill S131

Introduced
1/11/22  
Refer
1/11/22  
Report Pass
3/7/22  

Caption

Makes total property tax exemption for 100% disabled veterans retroactive to effective date of determination of total disability; requires State to reimburse municipalities for reimbursement of property taxes paid to veteran.

Impact

The bill mandates that any municipality collecting taxes from a veteran classified as totally disabled must return those taxes paid since the determination of their disability. To support municipalities in such reimbursements, the State of New Jersey is also required to reimburse these municipalities for the total taxes returned to the veteran. This could have financial implications for municipal budgets, necessitating adjustments to accommodate these new fiscal responsibilities. Additionally, allowing tax exemptions to take effect retroactively is a significant shift in taxpayer rights, effectively acknowledging the long-term financial struggles that disabled veterans may face.

Summary

Senate Bill S131 aims to amend existing laws to grant a total property tax exemption to 100% disabled veterans, making this exemption retroactive to the effective date of their disability determination made by the United States Department of Veterans' Affairs. This legislative measure is particularly significant as it not only recognizes the financial burden placed on disabled veterans but also seeks to rectify past oversights by ensuring they are compensated through a backdated exemption on property taxes. The bill intends to enhance the welfare of veterans by alleviating their financial responsibilities in terms of property taxation.

Contention

While the bill has received support for its noble aims to assist veterans, it is not without contention. Some lawmakers and municipal representatives have expressed concerns about the fiscal impact this bill may have on local government finances and whether the state will adequately fund the necessary reimbursements. Critics argue that imposing such burdens without a detailed fiscal analysis could lead to difficulties in maintaining essential municipal services. Furthermore, there are broader implications regarding how this might set a precedent for future legislative measures involving tax exemptions and eligibility criteria.

Companion Bills

NJ A3928

Same As Makes total property tax exemption for 100% disabled veterans retroactive to effective date of determination of total disability; requires State to reimburse municipalities for reimbursement of property taxes paid to veteran.

Previously Filed As

NJ S153

Makes total property tax exemption for 100% disabled veterans retroactive to effective date of determination of total disability; requires State to reimburse municipalities for reimbursement of property taxes paid to veteran.

NJ A1488

Makes total property tax exemption for 100% disabled veterans retroactive to effective date of determination of total disability; requires State to reimburse municipalities for reimbursement of property taxes paid to veteran.

NJ S1568

Requires State reimbursement to municipalities of cost of disabled veterans' total property tax exemption.

NJ A273

Requires State reimbursement to municipalities of cost of disabled veterans' total property tax exemption.

NJ A4649

Requires State reimbursement to municipalities of cost of disabled veterans' total property tax exemption; increases amount of State reimbursement to municipalities for amount of veterans' property tax deduction.

NJ S3966

Requires State reimbursement to municipalities of cost of disabled veterans' total property tax exemption; increases amount of State reimbursement to municipalities for amount of veterans' property tax deduction.

NJ A3635

Requires partial State reimbursement to municipalities for cost of disabled veterans' total property tax exemption.

NJ SB92

Authorize total property tax exemption-totally disabled veterans

NJ SCR84

Proposes constitutional amendment to require State reimbursement to municipalities for total property tax exemption provided to veterans having permanent and total service-connected disabilities.

NJ HB303

Ad valorem taxes, reimbursement of taxes for 100 percent disabled veteran to date of determination

Similar Bills

No similar bills found.