Bill Text: NJ SCR110 | 2018-2019 | Regular Session | Amended

New Jersey Senate Concurrent Resolution 110 (Prior Session Legislation)

Bill Title: Proposes constitutional amendment to extend veterans' property tax deduction to continuing care retirement communities.*

Spectrum: Slight Partisan Bill (Democrat 13-5)

Status: (Passed) 2019-06-20 - Filed with Secretary of State [SCR110 Detail]

Download: New_Jersey-2018-SCR110-Amended.html

[First Reprint]

SENATE CONCURRENT RESOLUTION No. 110

STATE OF NEW JERSEY

218th LEGISLATURE

INTRODUCED MARCH 12, 2018

Sponsored by:

Senator VIN GOPAL

District 11 (Monmouth)

Co-Sponsored by:

Senators Brown and Greenstein

SYNOPSIS

Proposes constitutional amendment to extend veterans' property tax deduction to continuing care retirement communities.

CURRENT VERSION OF TEXT

As amended by the Senate on June 25, 2018.

A Concurrent Resolution proposing to amend Article VIII, Section I, paragraph 3 of the Constitution of the State 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 3 to read as follows:

3. ¹a.¹ Any citizen and resident of this State 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 shall be entitled, annually to a deduction from the amount of any tax bill for taxes on real and personal property, or both, including taxes attributable to a residential unit held by a stockholder in a cooperative or mutual housing corporation ¹[or the pro rata share of taxes attributable to a unit or a room occupied by a resident of a continuing care retirement community,]¹ in the sum of $50 or if the amount of any such tax bill shall be less than $50, to a cancellation thereof, except that the deduction or cancellation shall be $100 in tax year 2000, $150 in tax year 2001, $200 in tax year 2002 and $250 in each tax year thereafter. The deduction or cancellation shall not be altered or repealed. Any person hereinabove described who has been or shall be declared by the United States Veterans Administration, or its successor, to have a service-connected disability, shall be entitled to such further deduction from taxation as from time to time may be provided by law. The surviving spouse of any citizen and resident of this State who has met or shall meet his or her death on active duty in time of war or of other emergency as so defined in any such service shall be entitled, during her widowhood or his widowerhood, as the case may be, and while a resident of this State, to the deduction or cancellation in this ¹[paragraph] subsection¹ provided for honorably discharged veterans and to such further deduction as from time to time may be provided by law. 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 active duty in any branch of the Armed Forces of the United States, or who has been or may hereafter be honorably discharged or released under honorable circumstances from active service in time of war or of other emergency as so defined in any branch of the Armed Forces of the United States shall be entitled, during her widowhood or his widowerhood, as the case may be, and while a resident of this State, to the deduction or cancellation in this ¹[paragraph] subsection¹ provided for honorably discharged veterans and to such further deductions as from time to time may be provided by law.

¹b. A continuing care retirement community shall receive a veterans' property tax deduction. The amount of the property tax deduction shall be the dollar amount of the deduction multiplied by the number of eligible veterans receiving the property tax deduction immediately prior to moving into the continuing care retirement community. A person otherwise eligible for the veterans' deduction who is a resident of a continuing care retirement community shall receive the amount of the deduction to the extent of the share of the taxes assessed against the real property of the continuing care retirement community that is attributable to the unit that the resident occupies. The continuing care retirement community shall provide that amount as a payment or credit to the resident. That payment or credit shall be made to the resident no later than 30 days after the continuing care retirement community receives the property tax bill on which the credit appears.

The surviving spouse of any citizen and resident of this State who has met or shall meet his or her death on active duty in time of war or of other emergency as so defined in any such service shall be entitled, during her widowhood or his widowerhood, as the case may be, and while a resident of this State, to the deduction in this subsection provided for honorably discharged veterans. 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 active duty in any branch of the Armed Forces of the United States, or who has been or may hereafter be honorably discharged or released under honorable circumstances from active service in time of war or of other emergency as so defined in any branch of the Armed Forces of the United States shall be entitled, during her widowhood or his widowerhood, as the case may be, and while a resident of this State, to the deduction in this subsection provided for honorably discharged veterans.¹

(cf: Article VIII, Section I, paragraph 3 amended effective December 2, 1999.)

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 (√) in the square opposite the word "Yes." If you are opposed thereto make a cross (X), plus (+) or check (√) in the square opposite the word "No."

b. In every municipality the following question:

		CONSTITUTIONAL AMENDMENT TO GIVE CERTAIN VETERANS' BENEFITS TO RESIDENTS OF CONTINUING CARE RETIREMENT COMMUNITIES
	YES	Do you approve amending the Constitution to give the veterans' property tax deduction ¹[and exemption]¹ to ¹[certain other veterans] continuing care retirement communities¹? ¹[These veterans must live in a continuing care retirement community] The value of the deduction shall be passed on to eligible veterans who live there¹ .
		INTERPRETIVE STATEMENT
	NO	This amendment would ¹[let certain veterans who live in continuing care retirement communities receive a $250 property tax deduction. Veterans who live in continuing care retirement communities who are 100% disabled from military service could receive a property tax exemption.] give the veterans' property tax deduction to continuing care retirement communities. The total amount of the deductions given to a continuing care retirement community would be based on the number of eligible veterans who live there. Eligible veterans received the deduction before moving into the continuing care retirement community. The community would pass the amount of the deduction to each eligible veteran.¹ These veterans must be New Jersey residents. They must have served in the military in time of war, or other emergency. They must be honorably discharged.