SCR118

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 hereby agreed to:

PROPOSED AMENDMENT

Amend Article VIII, Section I, paragraph 3 to read as follows:

3. a. 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, 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 The deduction or cancellation shall not be altered or repealed.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 paragraph 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 [paragraph] subparagraph provided for honorably discharged veterans and to such further deductions as from time to time may be provided by law.

b. Any citizen and resident of this State now or hereafter honorably discharged or released under honorable circumstances from active service in any branch of the Armed Forces of the United States who did not serve during time of war or other emergency as, from time to time, defined by the Legislature, 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, in the sum of $50 in tax year 2018, $100 in tax year 2019, $150 in tax year 2020, $200 in tax year 2021, and $250 in each tax year thereafter. The surviving spouse of such a veteran shall be entitled, during her widowhood or his widowerhood, as the case may be, and while a resident of this State, to the annual deduction provided in this subparagraph.

(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 (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:

		PROPERTY TAX DEDUCTION FOR PEACETIME VETERANS
	YES	Do you approve amending the Constitution to provide a property tax deduction to peacetime veterans? The widow or the widower of a peacetime veteran would receive the deduction after the veteran’s death. The deduction would be $50 for 2018 and would increase by $50 each year through 2022.
		INTERPRETIVE STATEMENT
	NO	This amendment would provide a property tax deduction to peacetime veterans and their surviving spouses. Currently, a property tax deduction is available only to wartime veterans. The deduction would be $50 in 2018, and would increase by $50 each year until 2022, when the deduction would be $250. Peacetime veterans must own real property in order to receive this deduction.

STATEMENT

If approved by the voters of the State, this proposed constitutional amendment would provide an annual property tax deduction to veterans who were honorably discharged or released under honorable circumstances from active service in any branch of the Armed Forces of the United States, but who did not serve during a period of time when the United States was involved in a war or other emergency. The proposed amendment would also extend that annual property tax deduction to the veteran's surviving spouse. The amount of the property tax deduction would be $50 in tax year 2018, $100 in tax year 2019, $150 in tax year 2020, $200 in tax year 2021, and $250 in each tax year thereafter.

Currently, the State Constitution authorizes an annual $250 property tax deduction to veterans who were honorably discharged or released under honorable circumstances from active service in any branch of the Armed Forces of the United States, in time of war or other emergency.