SENATE CONCURRENT RESOLUTION No. 114

STATE OF NEW JERSEY

220th LEGISLATURE

 

INTRODUCED MAY 16, 2022

 


 

Sponsored by:

Senator  EDWARD DURR

District 3 (Cumberland, Gloucester and Salem)

 

 

 

 

SYNOPSIS

     Proposes constitutional amendment to give $250 property tax deduction to law enforcement officers who have sustained permanent disability.

 

CURRENT VERSION OF TEXT

     As introduced.

  


A Concurrent Resolution proposing to amend Article VIII, Section I, of the New Jersey Constitution by adding a new paragraph 8 thereto.

 

     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 by adding a new paragraph 8 to read as follows:

     8.    The Legislature shall enact a law granting to any law enforcement officer, as that term may be defined by the Legislature, who has sustained a permanent disability as the direct result of his or her employment as a law enforcement officer, an annual deduction of $250 from the amount of any property tax bill for property taxes on the primary residence owned by that person, including taxes attributable to a residential unit in a cooperative or mutual housing corporation.  A law enforcement officer’s permanent disability does not have to be a total disability in order for the officer to receive this property tax deduction.

     The law so enacted shall extend that $250 property tax deduction to the surviving spouse of the person who, during his or her life, received a deduction pursuant to this paragraph, as long as the surviving spouse remains unmarried and a resident of the same primary residence, provided that the surviving spouse is 65 years of age or older.

 

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

     b.    In every municipality the following question:

 

 

 

PROPERTY TAX DEDUCTION FOR LAW ENFORCEMENT OFFICERS WITH A PERMANENT DISABILITY

 

YES

 

     Do you approve amending the Constitution to give an annual property tax deduction to law enforcement officers who have sustained a permanent disability?  The deduction would be $250.  The surviving spouse would receive the deduction after the officer’s death.

 

 

INTERPRETIVE STATEMENT

 

NO

 

 

 

 

 

 

     This amendment would give an annual property tax deduction to law enforcement officers who have sustained a permanent disability and the officer’s surviving spouse.

     The deduction would be $250.

     Officers would have to be disabled due to the law enforcement service.  The disability does not have to be a total disability, but would have to be permanent.

     Officers would have to 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 $250 property tax deduction to law enforcement officers who have been permanently disabled as the result of their law enforcement service, and to their surviving spouses.

     The proposed amendment directs the Legislature to define the “law enforcement officers” eligible to receive the $250 property tax deduction.