New Jersey 2024-2025 Regular Session

New Jersey Senate Bill SCR90

Introduced
2/15/24  

Caption

Proposes constitutional amendment to permit Legislature to extend eligibility to receive veterans' property tax deduction to surviving spouse of nonresident veteran in certain circumstances.

Impact

If passed, SCR90 would amend Article VIII, Section I, paragraph 3 of the New Jersey Constitution, thereby allowing for the adjustment of existing property tax laws to include surviving spouses of nonresident veterans. In its current form, the law provides tax deductions only to those who meet specific residency requirements or have died post-service while being a resident. The proposed change seeks to broaden the eligibility criteria, thus impacting families who may not have previously qualified due to the strict residency requirements.

Summary

SCR90 is a concurrent resolution proposing a constitutional amendment in New Jersey that aims to provide an annual property tax deduction of $250 to the surviving spouse of certain nonresident veterans. The bill allows the Legislature to extend this property tax benefit under specific conditions, particularly focusing on those veterans who have been honorably discharged but were not residents of New Jersey at the time of their death. This amendment intends to recognize the sacrifices made by military personnel and acknowledge the families they leave behind, potentially providing a measure of financial relief through tax deductions.

Contention

While the bill aims to provide a tax relief benefit, there may be some contention surrounding its implications. Opponents of changes to property tax laws often raise concerns about potential impacts on state revenue and argue that expanding eligibility could strain resources. Additionally, discussions could arise about the fairness regarding how benefits are distributed among veterans and their families, particularly those who remained residents of the state compared to those who did not. Furthermore, the necessity of proving prior residency of the deceased veteran may also lead to debates on administrative burdens and the impacts on the fiscal responsibility of the state.

Companion Bills

NJ ACR129

Same As Proposes constitutional amendment to permit Legislature to extend eligibility to receive veterans' property tax deduction to surviving spouse of nonresident veteran in certain circumstances.

NJ ACR92

Carry Over Proposes constitutional amendment to permit Legislature to extend eligibility to receive veterans' property tax deduction to surviving spouse of nonresident veteran in certain circumstances.

Previously Filed As

NJ SCR77

Proposes constitutional amendment to permit Legislature to extend eligibility to receive veterans' property tax deduction to surviving spouse of nonresident veteran in certain circumstances.

NJ ACR76

Proposes constitutional amendment to permit Legislature to extend eligibility to receive veterans' property tax deduction to surviving spouse of nonresident veteran in certain circumstances.

NJ ACR137

Proposes constitutional amendment to extend eligibility for veterans' property tax deduction and disabled veterans' property tax exemption to certain veterans released under other than honorable circumstances.

NJ ACR64

Proposes constitutional amendment permitting Gold Star families to receive veteran's property tax deduction.

NJ SCR104

Proposes constitutional amendment to increase to $500 veterans' property tax deduction.

NJ ACR62

Proposes constitutional amendment to increase to $500 veterans' property tax deduction.

NJ SCR26

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.

NJ ACR100

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.

NJ A4690

Extends eligibility for veterans' property tax deduction and disabled veterans' property tax exemption to certain veterans released under other than honorable circumstances.

NJ SCR95

Proposes constitutional amendment authorizing Legislature to extend civil service hiring preference to veterans who did not serve in time of war.

Similar Bills

CA SB1352

Property taxation: newly constructed: reconstructed property.

CA AB245

Property taxation: application of base year value: disaster relief.

CA SB1053

Property taxation: transfer of base year value: disaster relief.

CA SB603

An act to amend Section 69 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

HI HB1398

Relating To Property.

HI HB1398

Relating To Property.

TX HB2011

Relating to the right to repurchase from a condemning entity certain real property for which ad valorem taxes are delinquent.