Broadens eligibility for certain veterans' benefits by eliminating requirement of service during specified dates or in specified locations.

A5006

ASSEMBLY, No. 5006

STATE OF NEW JERSEY

222nd LEGISLATURE

�

INTRODUCED MAY 7, 2026

Sponsored by:

Assemblyman� BRIAN E. RUMPF

District 9 (Ocean)

Co-Sponsored by:

Assemblywoman Fantasia

SYNOPSIS

���� Broadens eligibility for certain veterans' benefits
by eliminating requirement of service during specified dates or in specified
locations.

CURRENT VERSION OF TEXT

���� As introduced.

��

An Act

concerning eligibility for certain veterans' benefits, amending and repealing
various parts of the statutory law and supplementing Title 11A of the New
Jersey Statutes and P.L.1963, c.171 (C.54:4-8.10 et seq.).

����
Be It Enacted

by the Senate and General Assembly of
the State of New Jersey:

���� 1.��� N.J.S.11A:5-1 is amended
to read as follows:

���� 11A:5-1.���� As used in this
chapter:

���� a.��� �Disabled veteran� means
any veteran who is eligible to be compensated for a service-connected
disability
[
from
war service
]

by the United States
[
Veterans
Administration
]

Department of Veterans Affairs
or who receives or is entitled to receive
equivalent compensation for a service-connected disability
[
which arises
out of military or naval service as set forth in this chapter
]
and who has
submitted sufficient evidence of the record of disability
[
incurred in
the line of duty
]

to the
[
Adjutant
General
]

Commissioner
of the Department of
[
Military
and Veterans'
]

Veterans
Affairs and received a determination of status no later than
eight days prior to the issuance of an employment list, for which that
individual received a passing score on an examination;

���� b.��� �Veteran� means any
[
honorably
discharged soldier, sailor, marine or nurse who served in any army or navy of
the allies of the United States in World War I, between July 14, 1914 and
November 11, 1918, or who served in any army or navy of the allies of the
United States in World War II, between September 1, 1939 and September 2, 1945
and who was inducted into that service through voluntary enlistment, and was a
citizen of the United States at the time of the enlistment, and who did not
renounce or lose his or her United States citizenship; or any soldier, sailor,
marine, airman, nurse or army field clerk who has served in the active military
or naval service of the United States
]

person who (1) served at least 90 days of active service in the Armed Forces
of the United States, excluding any period of service for basic training or as
a cadet or midshipman at one of the service academies, or (2) served as a
member of a reserve component of the Armed Forces of the United States for an
entire period for which called to federal active service, not including active
duty for training,
and has been discharged or released
therefrom
under

conditions
other than dishonorable
[
conditions
from that service in any of the following wars or conflicts
]
and who has
presented to the
[
Adjutant
General
]

Commissioner of the Department of
[
Military
and Veterans'
]

Veterans
Affairs sufficient evidence of the record of service and
received a determination of status no later than eight days prior to the
issuance of an employment list, for which that individual received a passing
score on an examination
[
:

���� (1) World War I, between April
6, 1917 and November 11, 1918;

���� (2) World War II, on or after
September 16, 1940, who shall have served at least 90 days beginning on or
before December 31, 1946 in such active service, exclusive of any period of
assignment for a course of education or training under the Army Specialized
Training Program or the Navy College Training Program, which course was a
continuation of a civilian course and was pursued to completion, or as a cadet
or midshipman at one of the service academies; except that any person receiving
an actual service-incurred injury or disability shall be classed a veteran
whether or not that person has completed the 90-day service;

���� (3) Korean conflict, on or
after June 23, 1950, who shall have served at least 90 days beginning on or
before January 31, 1955 in active service, exclusive of any period of
assignment for a course of education or training under the Army Specialized
Training Program or the Navy College Training Program, which course was a
continuation of a civilian course and was pursued to completion, or as a cadet
or midshipman at one of the service academies; except that any person receiving
an actual service-incurred injury or disability shall be classed as a veteran,
whether or not that person has completed the 90-day service;

���� (4) Lebanon crisis, on or
after July 1, 1958, who has served in Lebanon or on board any ship actively
engaged in patrolling the territorial waters of that nation for a period,
continuous or in the aggregate, of at least 14 days commencing on or before November
1, 1958 or the date of termination of that conflict, as proclaimed by the
President of the United States or Congress, whichever date of termination is
the latest, in such active service; provided that any person receiving an
actual service-incurred injury or disability shall be classed as a veteran
whether or not that person has completed the 14 days� service as herein
provided;

���� (5) Vietnam conflict, on or
after December 31, 1960, who shall have served at least 90 days beginning on or
before May 7, 1975 in active service, exclusive of any period of assignment for
a course of education or training under the Army Specialized Training Program
or the Navy College Training Program, which course was a continuation of a
civilian course and was pursued to completion, or as a cadet or midshipman at
one of the service academies, and exclusive of any service performed pursuant
to the provisions of section 511(d) of Title 10, United States Code, or
exclusive of any service performed pursuant to enlistment in the National Guard
or the Army Reserve, Naval Reserve, Air Force Reserve, Marine Corps Reserve, or
Coast Guard Reserve; except that any person receiving an actual
service-incurred injury or disability shall be classed as a veteran, whether or
not that person has completed the 90-day service as provided;

���� (6) Lebanon peacekeeping
mission, on or after September 26, 1982, who has served in Lebanon or on board
any ship actively engaged in patrolling the territorial waters of that nation
for a period, continuous or in the aggregate, of at least 14 days commencing on
or before December 1, 1987 or the date of termination of that mission, as
proclaimed by the President of the United States or Congress, whichever date of
termination is the latest, in such active service; provided that any person
receiving an actual service-incurred injury or disability shall be classed as a
veteran whether or not that person has completed the 14 days� service as herein
provided;

���� (7) Grenada peacekeeping
mission, on or after October 23, 1983, who has served in Grenada or on board
any ship actively engaged in patrolling the territorial waters of that nation
for a period, continuous or in the aggregate, of at least 14 days commencing on
or before November 21, 1983 or the date of termination of that mission, as
proclaimed by the President of the United States or Congress, whichever date of
termination is the latest, in such active service; provided that any person
receiving an actual service-incurred injury or disability shall be classed as a
veteran whether or not that person has completed the 14 days� service as herein
provided;

���� (8) Panama peacekeeping
mission, on or after December 20, 1989 or the date of inception of that
mission, as proclaimed by the President of the United States or Congress,
whichever date of inception is earliest, who has served in Panama or on board
any ship actively engaged in patrolling the territorial waters of that nation
for a period, continuous or in the aggregate, of at least 14 days commencing on
or before January 31, 1990 or the date of termination of that mission, as
proclaimed by the President of the United States or Congress, whichever date of
termination is the latest, in such active service; provided that any person
receiving an actual service-incurred injury or disability shall be classed as a
veteran whether or not that person has completed the 14 days� service as herein
provided;

���� (9) Operation �Desert
Shield/Desert Storm� mission in the Arabian peninsula and the Persian Gulf, on
or after August 2, 1990 or the date of inception of that operation, as
proclaimed by the President of the United States or Congress, whichever date of
inception is earliest, who has served in the Arabian peninsula or on board any
ship actively engaged in patrolling the Persian Gulf for a period, continuous
or in the aggregate, of at least 14 days commencing on or before the date of
termination of that mission, as proclaimed by the President of the United
States or Congress, whichever date of termination is the latest, in such active
service; provided that any person receiving an actual service-incurred injury
or disability shall be classed as a veteran whether or not that person has
completed the 14 days� service as herein provided;

���� (10) Operation Northern Watch
and Operation Southern Watch, on or after August 27, 1992 or the date of
inception of that operation, as proclaimed by the President of the United
States, Congress or United States Secretary of Defense, whichever date of inception
is earliest, who served in the theater of operation, including in the Arabian
peninsula and the Persian Gulf, and in direct support of that operation for a
period, continuously or in the aggregate, of at least 14 days in such active
service commencing on or before the date of termination of that operation, as
proclaimed by the President of the United States, Congress or United States
Secretary of Defense, whichever date of termination is the latest; provided
that any person receiving an actual service-incurred injury or disability while
engaged in such service shall be classed as a veteran whether or not that
person has completed the 14 days� service as herein provided;

���� (11) Operation �Restore Hope�
in Somalia, on or after December 5, 1992 or the date of inception of that
operation as proclaimed by the President of the United States or the Congress,
whichever date is earliest, who has served in Somalia or on board any ship
actively engaged in patrolling the territorial waters of that nation for a
period, continuously or in the aggregate, of at least 14 days in such active
service commencing on or before March 31, 1994; provided that any person
receiving an actual service-incurred injury or disability shall be classed as a
veteran whether or not that person has completed the 14-day service as herein
provided;

���� (12) Operations �Joint
Endeavor� and �Joint Guard� in the Republic of Bosnia and Herzegovina, on or
after November 20, 1995, who served in such active service in direct support of
one or both of the operations for at least 14 days, continuously or in the
aggregate, commencing on or before June 20, 1998, and (1) was deployed in that
nation or in another area in the region, or (2) was on board a United States
naval vessel operating in the Adriatic Sea, or (3) operated in airspace above
the Republic of Bosnia and Herzegovina; provided that any person receiving an
actual service-incurred injury or disability shall be classed as a veteran
whether or not that person completed the 14-day service requirement;

���� (13) Operation �Uphold
Democracy� in Haiti, on or after September 19, 1994, who served in Haiti or on
board any ship actively engaged in patrolling the territorial waters of that
nation for a period, continuously or in the aggregate, of at least 14 days in
such active service commencing on or before March 31, 1995 and who received an
Armed Forces Expeditionary Medal for such service; provided that any person
receiving an actual service-incurred injury or disability shall be classed as a
veteran whether or not that person has completed the 14 days� service as herein
provided or received an Armed Forces Expeditionary Medal;

���� (14) Operation �Enduring
Freedom�, on or after September 11, 2001, who served in a theater of operation
and in direct support of that operation for a period, continuously or in the
aggregate, of at least 14 days in such active service commencing on or before
the date the President of the United States or the United States Secretary of
Defense designates as the termination date of that operation; provided that any
person receiving an actual service-incurred injury or disability while engaged
in such service shall be classed as a veteran whether or not that person has
completed the 14 days� service as herein provided;

���� (15) Operation �Iraqi Freedom�,
on or after the date the President of the United States or the United States
Secretary of Defense designates as the inception date of that operation, who
served in Iraq or in another area in the region in direct support of that
operation for a period, continuously or in the aggregate, of at least 14 days
in such active service commencing on or before the date the President of the
United States or the United States Secretary of Defense designates as the
termination date of that operation; provided that any person receiving an
actual service-incurred injury or disability while engaged in such service
shall be classed as a veteran whether or not that person has completed the 14
days� service as herein provided; and

���� (16) In a campaign or
expedition for which a medal has been authorized and recognized by the
Veterans' Preference Act of 1944, as amended and codified under Title 5, United
States Code, for civil service preference and which has been awarded to the
veteran.

���� c.��� �War service� means
service by a veteran in any war or conflict described in this chapter during
the periods specified
]
.

����
A person who served fewer
than 90 days of active service or who served less than the entire period to
which called to federal active service shall be classed as a veteran if that
person has been discharged or released under conditions other than dishonorable
as a result of a service-connected disability incurred as a result of such
service.

(cf: P.L.2021, c.429, s.1)

���� 2.��� N.J.S.11A:5-3 is amended
to read as follows:

���� 11A:5-3.���� Parent and spouse
of veteran who has died in service. A parent and spouse of any veteran who died
while in
, and as a result of, federal active
service and who would have
qualified under this chapter as a veteran, shall be entitled to a disabled
veterans� preference.� Where both a parent and spouse survive, the exercise of
the preference by one shall suspend the right of any other so long as the first
individual who exercises preference remains in the employ of the State or any
political subdivision operating under the provisions of this title.

(cf: N.J.S.11A:5-3)

���� 3.��� N.J.S.11A:5-11 is
amended to read as follows:

���� 11A:5-11.� A veteran with any
physical disability caused by
[
wounds
or injuries received in the line of duty in the military or naval forces of the
United States during war service set forth in N.J.S.11A:5-1
]

an injury,
disease or disability incurred as a result of active service in the Armed
Forces of the United States or a reserve component thereof,
shall not be
discriminated against in an examination, classification or appointment because
of the disability, unless this disability, in the opinion of the Civil Service
Commission, would incapacitate the veteran from properly performing the duties
of the office, position or employment for which applied.

(cf: P.L.2017, c.131, s.9)

���� 4.��� N.J.S.18A:66-2 is
amended to read as follows:

���� 18A:66-2.�� As used in this
article:

���� a.��� �Accumulated deductions�
means the sum of all the amounts, deducted from the compensation of a member or
contributed by or in behalf of the member, including interest credited to
January 1, 1956, standing to the credit of the member's individual account in
the annuity savings fund.

���� b.��� �Annuity� means payments
for life derived from the accumulated deductions of a member as provided in
this article.

���� c.��� �Beneficiary� means any
person receiving a retirement allowance or other benefit as provided in this
article.

���� d. (1) �Compensation� means
the contractual salary, for services as a teacher as defined in this article,
which is in accordance with established salary policies of the member's
employer for all employees in the same position but shall not include
individual salary adjustments which are granted primarily in anticipation of
the member's retirement or additional remuneration for performing temporary or
extracurricular duties beyond the regular school day or the regular school
year.

���� (2)� In the case of a person
who becomes a member of the retirement system on or after July 1, 2007, �compensation�
means the amount of the contractual salary equivalent to the annual maximum
wage contribution base for Social Security, pursuant to the Federal Insurance
Contributions Act, for services as a teacher as defined in this article, which
is in accordance with established salary policies of the member's employer for
all employees in the same position but shall not include individual salary
adjustments which are granted primarily in anticipation of the member's
retirement or additional remuneration for performing temporary or
extracurricular duties beyond the regular school day or the regular school
year. This paragraph shall not apply to a person who at the time of enrollment
in the retirement system on or after July 1, 2007 transfers service credit from
another State-administered retirement system pursuant to N.J.S.18A:66-15.1, but
shall apply to a former member of the retirement system who has been granted a
retirement allowance and is reenrolled in the retirement system on or after
July 1, 2007 pursuant to N.J.S.18A:66-53.2 after becoming employed again in a
position that makes the person eligible to be a member of the retirement
system.

���� For the period of July 1, 2009
through June 30, 2011, �contractual salary� for State employees shall include
wage increases under a collective negotiations agreement notwithstanding that,
by amendment to that collective negotiations agreement, the effective date of
the contractual increase has been deferred.� For the purpose of this paragraph,
�State employee� means an employee in the Executive Branch of State government
of New Jersey.

���� e.��� �Employer� means the
State, the board of education or any educational institution or agency of or
within the State by which a teacher is paid.

���� f. (1) �Final compensation�
means the average annual compensation for which contributions are made for the
three years of creditable service in New Jersey immediately preceding the
member's retirement or death, or it shall mean the average annual compensation
for New Jersey service for which contributions are made during any three fiscal
years of his or her membership providing the largest possible benefit to the
member or the member�s beneficiary.

���� (2)� In the case of a person
who becomes a member of the retirement system on or after the effective date of
P.L.2010, c.1, �final compensation� means the average annual compensation for
which contributions are made for the five years of creditable service in New
Jersey immediately preceding the member's retirement or death, or it shall mean
the average annual compensation for New Jersey service for which contributions
are made during any five fiscal years of his or her membership providing the
largest possible benefit to the member or the member's beneficiary.

���� g.��� �Fiscal year� means any
year commencing with July 1, and ending with June 30, next following.

���� h.��� �Pension" means
payments for life derived from appropriations made by the State or employers to
the Teachers� Pension and Annuity Fund.

���� i.���� �Annuity reserve� means
the present value of all payments to be made on account of any annuity or
benefit in lieu of an annuity, granted under the provisions of this article,
computed on the basis of such mortality tables recommended by the actuary as
the board of trustees adopts, with regular interest.

���� j.���� �Pension reserve� means
the present value of all payments to be made on account of any pension or
benefit in lieu of a pension granted to a member from the Teachers� Pension and
Annuity Fund, computed on the basis of such mortality tables recommended by the
actuary as the board of trustees adopts, with regular interest.

���� k.��� �Present-entrant� means
any member of the Teachers� Pension and Annuity Fund who had established status
as a �present-entrant member� of said fund prior to January 1, 1956.

���� l.���� �Rate of contribution
initially certified� means the rate of contribution certified by the retirement
system in accordance with N.J.S.18A:66-29.

���� m.�� �Regular interest� shall
mean interest as determined by the State Treasurer, after consultation with the
Directors of the Divisions of Investment and Pensions, the board of trustees
and the actuary. It shall bear a reasonable relationship to the percentage rate
of earnings on investments based on the market value of assets but shall not
exceed the assumed percentage rate of increase applied to salaries plus 3%,
provided however that the board of trustees shall not set the average
percentage rate of increase applied to salaries below 6%.

���� n.��� �Retirement allowance�
means the pension plus the annuity.

���� o.��� �School service� means
any service as a �teacher� as defined in this section.

���� p.��� �Teacher� means any
regular teacher, special teacher, helping teacher, teacher clerk, principal,
vice-principal, supervisor, supervising principal, director, superintendent,
city superintendent, assistant city superintendent, county superintendent,
State Commissioner or Assistant Commissioner of Education, members of the State
Department of Education who are certificated, unclassified professional staff
and other members of the teaching or professional staff of any class, public
school, renaissance school project established pursuant to P.L.2011, c.176
(C.18A:36C-1 et seq.) upon commencement of employment, high school, normal
school, model school, training school, vocational school, truant reformatory
school, or parental school, and of any and all classes or schools within the
State conducted under the order and superintendence, and wholly or partly at
the expense of the State Board of Education, of a duly elected or appointed
board of education, board of school directors, or board of trustees of the State
or of any school district or normal school district thereof, and any persons
under contract or engagement to perform one or more of these functions. It
shall also mean any person who serves, while on an approved leave of absence
from regular duties as a teacher, as an officer of a local, county or State
labor organization which represents, or is affiliated with an organization
which represents, teachers as defined in this subsection. No person shall be
deemed a teacher within the meaning of this article who is a substitute
teacher. In all cases of doubt the board of trustees shall determine whether
any person is a teacher as defined in this article.

���� q.��� �Teachers� Pension and
Annuity Fund,� hereinafter referred to as the �retirement system� or �system,�
is the corporate name of the arrangement for the payment of retirement
allowances and other benefits under the provisions of this article, including
the several funds placed under said system. By that name all its business shall
be transacted, its funds invested, warrants for money drawn, and payments made
and all of its cash and securities and other property held.

���� r.���� �Veteran� means any
[
honorably
discharged officer, soldier, sailor, airman, marine or nurse who served in any
Army, Air Force or Navy of the Allies of the United States in World War I
between July 14, 1914, and November 11, 1918, or who served in any Army, Air
Force or Navy of the Allies of the United States in World War II, between
September 1, 1939, and September 2, 1945, and who was inducted into such
service through voluntary enlistment, and was a citizen of the United States at
the time of such enlistment, and who did not, during or by reason of such
service, renounce or lose United States citizenship, and any officer, soldier,
sailor, marine, airman, nurse or army field clerk who has served in the active
military or naval service of the United States
]

person who (1) served at least 90 days of active service in the Armed Forces
of the United States, excluding any period of service for basic training or as
a cadet or midshipman at one of the service academies, or (2) served as a
member of a reserve component of the Armed Forces of the United States for an
entire period for which called to federal active service, not including active
duty for training,
and has
[
or
shall be
]

been
discharged or released therefrom under conditions other than
dishonorable
[
,
in any of the following wars, uprisings, insurrections, expeditions or
emergencies,
]

and who has presented to the
[
retirement
system
]

Commissioner of the Department of Veterans Affairs
evidence of such
record of service in form and content satisfactory to
[
said
retirement system:

���� (1)� The Indian wars and
uprisings during any of the periods recognized by the War Department of the
United States as periods of active hostility;

���� (2)� The Spanish-American War
between April 20, 1898, and April 11, 1899;

���� (3)� The Philippine
insurrections and expeditions during the periods recognized by the War
Department of the United States as of active hostility from February 4, 1899,
to the end of 1913;

���� (4)� The Peking relief
expedition between June 20, 1900, and May 27, 1902;

���� (5)� The army of Cuban
occupation between July 18, 1898, and May 20, 1902;

���� (6)� The army of Cuban
pacification between October 6, 1906, and April 1, 1909;

���� (7)� The Mexican punitive
expedition between March 14, 1916, and February 7, 1917;

���� (8)� The Mexican border
patrol, having actually participated in engagements against Mexicans between
April 12, 1911, and June 16, 1919;

���� (9)� World War I, between
April 6, 1917, and November 11, 1918;

���� (10) World War II, between
September 16, 1940, and December 31, 1946, who shall have served at least 90
days in such active service, exclusive of any period of assignment (1) for a
course of education or training under the Army Specialized Training Program or
the Navy College Training Program, which course was a continuation of a
civilian course and was pursued to completion, or (2) as a cadet or midshipman
at one of the service academies, any part of which 90 days was served between
said dates; provided that any person receiving an actual service-incurred
injury or disability shall be classed as a veteran, whether or not that person
has completed the 90-day service as herein provided;

���� (11) Korean conflict on or
after June 23, 1950, and on or prior to January 31, 1955, who shall have served
at least 90 days in such active service, exclusive of any period of assignment
(1) for a course of education or training under the Army Specialized Training
Program or the Navy College Training Program, which course was a continuation
of a civilian course and was pursued to completion, or (2) as a cadet or
midshipman at one of the service academies, any part of which 90 days was
served between said dates; provided that any person receiving an actual
service-incurred injury or disability shall be classed as a veteran, whether or
not that person has completed the 90-day service as herein provided; and
provided further that any member classed as a veteran pursuant to this
subsection prior to August 1, 1966, shall continue to be classed as a veteran,
whether or not that person completed the 90-day service between said dates as
herein provided;

���� (12) Lebanon crisis, on or
after July 1, 1958, who has served in Lebanon or on board any ship actively
engaged in patrolling the territorial waters of that nation for a period,
continuous or in the aggregate, of at least 14 days commencing on or before November
1, 1958 or the date of termination of that conflict, as proclaimed by the
President of the United States or Congress, whichever date of termination is
the latest, in such active service; provided, that any person receiving an
actual service-incurred injury or disability shall be classed as a veteran
whether or not that person has completed the 14 days' service as herein
provided;

���� (13) Vietnam conflict, on or
after December 31, 1960, and on or prior to May 7, 1975, who shall have served
at least 90 days in such active service, exclusive of any period of assignment
(1) for a course of education or training under the Army Specialized Training
Program or the Navy College Training Program, which course was a continuation
of a civilian course and was pursued to completion, or (2) as a cadet or
midshipman at one of the service academies, any part of which 90 days was
served between said dates; and exclusive of any service performed pursuant to
the provisions of section 511(d) of Title 10, United States Code, pursuant to
an enlistment in the Army National Guard or as a reserve for service in the
Army Reserve, Naval Reserve, Air Force Reserve, Marine Corps Reserve, or Coast
Guard Reserve; provided that any person receiving an actual service-incurred
injury or disability shall be classed as a veteran, whether or not that person
has completed the 90-day service as herein provided;

���� (14) Lebanon peacekeeping
mission, on or after September 26, 1982, who has served in Lebanon or on board
any ship actively engaged in patrolling the territorial waters of that nation
for a period, continuous or in the aggregate, of at least 14 days commencing on
or before December 1, 1987 or the date of termination of that mission, as
proclaimed by the President of the United States or Congress, whichever date of
termination is the latest, in such active service; provided, that any person
receiving an actual service-incurred injury or disability shall be classed as a
veteran whether or not that person has completed the 14 days' service as herein
provided;

���� (15) Grenada peacekeeping
mission, on or after October 23, 1983, who has served in Grenada or on board
any ship actively engaged in patrolling the territorial waters of that nation
for a period, continuous or in the aggregate, of at least 14 days commencing on
or before November 21, 1983 or the date of termination of that mission, as
proclaimed by the President of the United States or Congress, whichever date of
termination is the latest, in such active service; provided, that any person
receiving an actual service-incurred injury or disability shall be classed as a
veteran whether or not that person has completed the 14 days' service as herein
provided;

���� (16) Panama peacekeeping
mission, on or after December 20, 1989 or the date of inception of that
mission, as proclaimed by the President of the United States or Congress,
whichever date of inception is earliest, who has served in Panama or on board
any ship actively engaged in patrolling the territorial waters of that nation
for a period, continuous or in the aggregate, of at least 14 days commencing on
or before January 31, 1990 or the date of termination of that mission, as
proclaimed by the President of the United States or Congress, whichever date of
termination is the latest, in such active service; provided, that any person
receiving an actual service-incurred injury or disability shall be classed as a
veteran whether or not that person has completed the 14 days' service as herein
provided;

���� (17) Operation �Desert
Shield/Desert Storm� mission in the Arabian peninsula and the Persian Gulf, on
or after August 2, 1990 or the date of inception of that operation, as
proclaimed by the President of the United States or Congress, whichever date of
inception is earliest, who has served in the Arabian peninsula or on board any
ship actively engaged in patrolling the Persian Gulf for a period, continuous
or in the aggregate, of at least 14 days commencing on or before the date of
termination of that mission, as proclaimed by the President of the United
States or Congress, whichever date of termination is the latest, in such active
service; provided, that any person receiving an actual service-incurred injury
or disability shall be classed as a veteran whether or not that person has
completed the 14 days' service as herein provided;

���� (18) Operation Northern Watch
and Operation Southern Watch, on or after August 27, 1992, or the date of
inception of that operation, as proclaimed by the President of the United
States, Congress or United States Secretary of Defense, whichever date of inception
is earliest, who served in the theater of operation, including in the Arabian
peninsula and the Persian Gulf, and in direct support of that operation for a
period, continuously or in the aggregate, of at least 14 days in such active
service, commencing on or before the date of termination of the operation, as
proclaimed by the President of the United States, Congress or United States
Secretary of Defense, whichever date of termination is latest; provided, that
any person receiving an actual service-incurred injury or disability while
engaged in such service shall be classed as a veteran whether or not that
person has completed the 14 days' service as herein provided;

���� (19) Operation �Restore Hope�
in Somalia, on or after December 5, 1992, or the date of inception of that
operation as proclaimed by the President of the United States or Congress,
whichever date is earliest, who has served in Somalia or on board any ship
actively engaged in patrolling the territorial waters of that nation for a
period, continuously or in the aggregate, of at least 14 days in such active
service commencing on or before March 31, 1994; provided that any person
receiving an actual service-incurred injury or disability shall be classed as a
veteran whether or not that person has completed the 14-day service as herein
provided;

���� (20) Operations �Joint
Endeavor� and �Joint Guard� in the Republic of Bosnia and Herzegovina, on or
after November 20, 1995, who served in such active service in direct support of
one or both of the operations for at least 14 days, continuously or in the
aggregate, commencing on or before June 20, 1998, and (1) was deployed in that
nation or in another area in the region, or (2) was on board a United States
naval vessel operating in the Adriatic Sea, or (3) operated in airspace above
the Republic of Bosnia and Herzegovina; provided that any person receiving an
actual service-incurred injury or disability shall be classed as a veteran
whether or not that person completed the 14-day service requirement;

���� (21) Operation �Enduring
Freedom�, on or after September 11, 2001, who served in a theater of operation
and in direct support of that operation for a period, continuously or in the
aggregate, of at least 14 days in such active service commencing on or before
the date the President of the United States or the United States Secretary of
Defense designates as the termination date of that operation; provided, that
any person receiving an actual service-incurred injury or disability while
engaged in such service shall be classed as a veteran whether or not that
person has completed the 14 days' service as herein provided; and

���� (22) Operation �Iraqi Freedom�,
on or after the date the President of the United States or the United States
Secretary of Defense designates as the inception date of that operation, who
served in Iraq or in another area in the region in direct support of that
operation for a period, continuously or in the aggregate, of at least 14 days
in such active service commencing on or before the date the President of the
United States or the United States Secretary of Defense designates as the
termination date of that operation; provided, that any person receiving an
actual service-incurred injury or disability while engaged in such service
shall be classed as a veteran whether or not that person has completed the 14
days' service as herein provided
]

the Commissioner
.

����
A person who served fewer
than 90 days of active service or who served less than the entire period to
which called to active service shall be classed as a veteran if that person has
been discharged or released under conditions other than dishonorable as a
result of a service-connected disability incurred as a result of such service.

���� �Veteran� also means any
honorably discharged member of the American Merchant Marine who served during
World War II and is declared by the United States Department of Defense to be
eligible for federal veterans' benefits.

���� s.���� �Child� means a
deceased member's unmarried child either (a) under the age of 18 or (b) of any
age who, at the time of the member's death, is disabled because of mental
retardation or physical incapacity, is unable to do any substantial, gainful
work because of the impairment and the impairment has lasted or can be expected
to last for a continuous period of not less than 12 months, as affirmed by the
medical board.

���� t. (1) �Widower,� for
employees of the State, means the man to whom a member was married, or a
domestic partner as defined in section 3 of P.L.2003, c.246 (C.26:8A-3), at
least five years before the date of her death and to whom she continued to be
married or a domestic partner until the date of her death and who was receiving
at least one-half of his support from the member in the 12-month period
immediately preceding the member's death or the accident which was the direct
cause of the member's death. The dependency of such a widower will be
considered terminated by marriage of, or establishment of a domestic
partnership by, the widower subsequent to the death of the member. In the event
of the payment of an accidental death benefit, the five-year qualification shall
be waived.

���� (2)� Subject to the provisions
of paragraph (3) of this subsection, �widower,� for employees of public
employers other than the State, means the man to whom a member was married at
least five years before the date of her death and to whom she continued to be
married until the date of her death and who was receiving at least one-half of
his support from the member in the 12-month period immediately preceding the
member's death or the accident which was the direct cause of the member's
death. The dependency of such a widower shall be considered terminated by
marriage of the widower subsequent to the death of the member. In the event of
the payment of an accidental death benefit, the five-year qualification shall
be waived.

���� (3)� A public employer other
than the State may adopt a resolution providing that the term �widower� as
defined in paragraph (2) of this subsection shall include domestic partners as
provided in paragraph (1) of this subsection.

���� u. (1) �Widow,� for employees
of the State, means the woman to whom a member was married, or a domestic
partner as defined in section 3 of P.L.2003, c.246 (C.26:8A-3), at least five
years before the date of his death and to whom he continued to be married or a
domestic partner until the date of his death and who was receiving at least
one-half of her support from the member in the 12-month period immediately
preceding the member's death or the accident which was the direct cause of the
member's death. The dependency of such a widow will be considered terminated by
the marriage of, or establishment of a domestic partnership by, the widow
subsequent to the member's death. In the event of the payment of an accidental
death benefit, the five-year qualification shall be waived.

���� (2)� Subject to the provisions
of paragraph (3) of this subsection, �widow,� for employees of public employers
other than the State, means the woman to whom a member was married at least
five years before the date of his death and to whom he continued to be married
until the date of his death and who was receiving at least one-half of her
support from the member in the 12-month period immediately preceding the
member's death or the accident which was the direct cause of the member's
death. The dependency of such a widow shall be considered terminated by the
marriage of the widow subsequent to the member's death. In the event of the
payment of an accidental death benefit, the five-year qualification shall be
waived.

���� (3)� A public employer other
than the State may adopt a resolution providing that the term �widower� as
defined in paragraph (2) of this subsection shall include domestic partners as
provided in paragraph (1) of this subsection.

���� v.��� �Parent� means the
parent of a member who was receiving at least one-half of the parent's support
from the member in the 12-month period immediately preceding the member's death
or the accident which was the direct cause of the member's death. The
dependency of such a parent will be considered terminated by marriage of the
parent subsequent to the death of the member.

���� w.�� �Medical board� means the
board of physicians provided for in N.J.S.18A:66-56.

���� x. (1) �Spouse,� for employees
of the State, means the husband or wife, or domestic partner as defined in
section 3 of P.L.2003, c.246 (C.26:8A-3), of a member.

���� (2)� Subject to the provisions
of paragraph (1) of this subsection, �spouse,� for employees of public
employers other than the State, means the husband or wife of a member.

���� (3)� A public employer other
than the State may adopt a resolution providing that the term �spouse� as
defined in paragraph (2) of this subsection shall include domestic partners as
provided in paragraph (1) of this subsection.

(cf: P.L.2018, c.129, s.1)

���� 5.��� N.J.S.18A:66-13 is
amended to read as follows:

���� 18A:66-13. Prior service
credit. A member may file a detailed statement of:� a. school service and
service in a similar capacity in other states and in schools within and outside
the United States operated by a department of the United States Government for
the instruction of the children of United States Government officers and
employees, or b. other public employment in other states or with the United
States Government which would be eligible for credit in a State-administered
retirement system if the employment was with a public employer in this State,
or c.
[
military
service
]

active service
in the Armed Forces of the United States
or in a
reserve component thereof
, rendered prior to becoming a member, for which
the member desires credit, and of such other facts as the retirement system may
require. The member may purchase credit for all or a portion of the service
evidenced in the statement up to the nearest number of years and months, but
not exceeding 10 years, provided however, that a member purchasing that maximum
credit may purchase up to five additional years
[
for additional military
]

of active

service
[
qualifying
the member as a veteran as defined in N.J.S.18A:66-2
]

in the Armed Forces of the
United States or a reserve component thereof
.� No application shall be
accepted for the purchase of credit for
[
such
]
: (1) a
period of
service if, at the time of application, the member has a vested
right to retirement benefits in another retirement system based in whole or in
part upon that service
; or (2) a period of active service in a reserve
component of the Armed Forces of the United States that is concurrent with
other service described in subsections a. and b. of this section
.

���� The member may purchase credit
for the service by paying into the annuity savings fund the amount required by
applying the factor, supplied by the actuary as being applicable to the
member's age at the time of the purchase, to the member's salary at that time,
or to the highest annual compensation for service in this State for which
contributions were made during any prior fiscal year of membership, whichever
is greater.� The purchase may be made in regular installments, equal to at
least one-half the full normal contribution to the retirement system, over a
maximum period of 10 years.� Neither the State nor the employer of a member who
applies to purchase credit for public employment with the United States
Government pursuant to subsection b. of this section or for
[
military
]

active

service pursuant to subsection c. of this section shall be liable for any
payment to the retirement system on behalf of the member for the purchase of
this credit.�

���� Notwithstanding any provision
of this act to the contrary, a member shall not be liable for any costs
associated with the financing of pension adjustment benefits and health care
benefits for retirees when purchasing credit for school service, public employment
in other states or with the United States Government, or
[
military
]
�
active

service in the Armed Forces of the United States
or a reserve component
thereof
.�

���� Any member electing to
purchase the service who retires prior to completing payments as agreed with
the retirement system will receive pro rata credit for service purchased prior
to the date of retirement, but if the member so elects at the time of retirement,
the member may make the additional lump sum payment required at that time to
provide full credit.�

���� Notwithstanding any other
provision of law to the contrary, service credit established in the retirement
system by a member through purchase in accordance with this section, which
purchase was made by an application submitted on or after the effective date of
P.L.2008, c.89, except a purchase for
[
military
]

active

service in the Armed Forces of the United States
or a reserve component
thereof
, shall not be eligible for consideration when service is used to
determine the qualification of the member for any health care benefits coverage
paid, in whole or in part, by a public employer after the member's retirement.�

(cf: P.L.2008, c.89, s.3)

���� 6.��� Section 6 of P.L.1954,
c.84 (C.43:15A-6) is amended to read as follows:

���� 6.��� As used in this act:

���� a.��� �Accumulated deductions�
means the sum of all the amounts, deducted from the compensation of a member or
contributed by or on behalf of the member, standing to the credit of the
member's individual account in the annuity savings fund.

���� b.��� �Annuity� means payments
for life derived from the accumulated deductions of a member as provided in
this act.

���� c.��� �Annuity reserve� means
the present value of all payments to be made on account of any annuity or
benefit in lieu of an annuity, granted under the provisions of this act,
computed on the basis of such mortality tables recommended by the actuary as
the board of trustees adopts, with regular interest.

���� d.��� �Beneficiary� means any
person receiving a retirement allowance or other benefit as provided in this
act.

���� e.��� �Child� means a deceased
member's unmarried child either (1) under the age of 18 or (2) of any age who,
at the time of the member's death, is disabled because of an intellectual
disability or physical incapacity, is unable to do any substantial, gainful
work because of the impairment and the impairment has lasted or can be expected
to last for a continuous period of not less than 12 months, as affirmed by the
medical board.

���� f.���� �Parent� shall mean the
parent of a member who was receiving at least 1/2 of the parent�s support from
the member in the 12-month period immediately preceding the member's death or
the accident which was the direct cause of the member's death. The dependency
of such a parent will be considered terminated by marriage of the parent
subsequent to the death of the member.

���� g.��� (1) �Widower,� for
employees of the State, means the man to whom a member was married, or a
domestic partner as defined in section 3 of P.L.2003, c.246 (C.26:8A-3), at
least five years before the date of her death and to whom she continued to be
married or a domestic partner until the date of her death and who was receiving
at least 1/2 of his support from the member in the 12-month period immediately
preceding the member�s death or the accident which was the direct cause of the
member�s death. The dependency of such a widower will be considered terminated
by marriage of, or establishment of a domestic partnership by, the widower
subsequent to the death of the member. In the event of the payment of an
accidental death benefit, the five-year qualification shall be waived.

���� (2)� Subject to the provisions
of paragraph (3) of this subsection, �widower,� for employees of public
employers other than the State, means the man to whom a member was married at
least five years before the date of her death and to whom she continued to be
married until the date of her death and who was receiving at least 1/2 of his
support from the member in the 12-month period immediately preceding the
member's death or the accident which was the direct cause of the member�s
death. The dependency of such a widower shall be considered terminated by
marriage of the widower subsequent to the death of the member. In the event of
the payment of an accidental death benefit, the five-year qualification shall
be waived.

���� (3)� A public employer other
than the State may adopt a resolution providing that the term �widower� as
defined in paragraph (2) of this subsection shall include domestic partners as
provided in paragraph (1) of this subsection.

���� h. (1) �Final compensation�
means the average annual compensation for which contributions are made for the
three years of creditable service in New Jersey immediately preceding the
member's retirement or death, or it shall mean the average annual compensation
for New Jersey service for which contributions are made during any three fiscal
years of his or her membership providing the largest possible benefit to the
member or the member's beneficiary.

���� (2)� In the case of a person
who becomes a member of the retirement system on or after the effective date of
P.L.2010, c.1, �final compensation� means the average annual compensation for
which contributions are made for the five years of creditable service in New
Jersey immediately preceding the member's retirement or death, or it shall mean
the average annual compensation for New Jersey service for which contributions
are made during any five fiscal years of his or her membership providing the
largest possible benefit to the member or the member's beneficiary.

���� i.���� �Fiscal year� means any
year commencing with July 1 and ending with June 30 next following.

���� j.���� �Medical board� shall
mean the board of physicians provided for in section 17 of P.L.1954, c.84
(C.43:15A-17).

���� k.��� �Pension� means payments
for life derived from appropriations made by the employer as provided in this
act.

���� l.���� �Pension reserve� means
the present value of all payments to be made on account of any pension or
benefit in lieu of a pension granted under the provisions of this act, computed
on the basis of such mortality tables recommended by the actuary as the board
of trustees adopts, with regular interest.

���� m.�� �Public Employees�
Retirement System of New Jersey,� hereinafter referred to as the �retirement
system� or �system,� is the corporate name of the arrangement for the payment
of retirement allowances and other benefits under the provisions of this act
including the several funds placed under said system. By that name all of its
business shall be transacted, its funds invested, warrants for money drawn, and
payments made and all of its cash and securities and other property held.

���� n.��� �Regular interest� shall
mean interest as determined by the State Treasurer, after consultation with the
Directors of the Divisions of Investment and Pensions, the board of trustees
and the actuary. It shall bear a reasonable relationship to the percentage rate
of earnings on investments based on the market value of the assets but shall
not exceed the assumed percentage rate of increase applied to salaries plus 3%,
provided however that the board of trustees shall not set the average
percentage rate of increase applied to salaries below 6%.

���� o.��� �Retirement allowance�
means the pension plus the annuity.

���� p.��� �Veteran� means any
[
honorably
discharged officer, soldier, sailor, airman, marine or nurse who served in any
Army, Air Force or Navy of the Allies of the United States in World War I,
between July 14, 1914, and November 11, 1918, or who served in any Army, Air
Force or Navy of the Allies of the United States in World War II, between
September 1, 1939, and September 2, 1945, and who was inducted into such
service through voluntary enlistment, and was a citizen of the United States at
the time of such enlistment, and who did not, during or by reason of such
service, renounce or lose United States citizenship, and any officer, soldier,
sailor, marine, airman, nurse or army field clerk, who has served in the active
military or naval service of the United States
]

person who (1) served at least 90 days of active service in the Armed Forces
of the United States, excluding any period of service for basic training or as
a cadet or midshipman at one of the service academies, or (2) served as a
member of a reserve component of the Armed Forces of the United States for an
entire period for which called to federal active service, not including active
duty for training,
and has
[
or
shall be
]

been
discharged or released therefrom under conditions other than
dishonorable
[
,
in any of the following wars, uprisings, insurrections, expeditions, or
emergencies,
]

and who has presented to the
[
retirement
system
]

Commissioner of the Department of Veterans Affairs
evidence of such
record of service in form and content satisfactory to
[
said
retirement system:

���� (1)� The Indian wars and
uprisings during any of the periods recognized by the War Department of the
United States as periods of active hostility;

���� (2)� The Spanish-American War
between April 20, 1898, and April 11, 1899;

���� (3)� The Philippine
insurrections and expeditions during the periods recognized by the War
Department of the United States as of active hostility from February 4, 1899,
to the end of 1913;

���� (4)� The Peking relief
expedition between June 20, 1900, and May 27, 1902;

���� (5)� The army of Cuban
occupation between July 18, 1898, and May 20, 1902;

���� (6)� The army of Cuban
pacification between October 6, 1906, and April 1, 1909;

���� (7)� The Mexican punitive
expedition between March 14, 1916, and February 7, 1917;

���� (8)� The Mexican border
patrol, having actually participated in engagements against Mexicans between
April 12, 1911, and June 16, 1919;

���� (9)� World War I, between
April 6, 1917, and November 11, 1918;

���� (10) World War II, between
September 16, 1940, and December 31, 1946, who shall have served at least 90
days in such active service, exclusive of any period of assignment (1) for a
course of education or training under the Army Specialized Training Program or
the Navy College Training Program which course was a continuation of a civilian
course and was pursued to completion, or (2) as a cadet or midshipman at one of
the service academies any part of which 90 days was served between said dates;
provided, that any person receiving an actual service-incurred injury or
disability shall be classed as a veteran whether or not that person has
completed the 90-day service as herein provided;

���� (11) Korean conflict on or
after June 23, 1950, and on or prior to January 31, 1955, who shall have served
at least 90 days in such active service, exclusive of any period of assignment
(1) for a course of education or training under the Army Specialized Training
Program or the Navy College Training Program which course was a continuation of
a civilian course and was pursued to completion, or (2) as a cadet or
midshipman at one of the service academies, any part of which 90 days was
served between said dates; provided, that any person receiving an actual
service-incurred injury or disability shall be classed as a veteran whether or
not that person has completed the 90-day service as herein provided; and
provided further, that any member classed as a veteran pursuant to this
paragraph prior to August 1, 1966, shall continue to be classed as a veteran
whether or not that person completed the 90-day service between said dates as
herein provided;

���� (12) Lebanon crisis, on or
after July 1, 1958, who has served in Lebanon or on board any ship actively
engaged in patrolling the territorial waters of that nation for a period,
continuous or in the aggregate, of at least 14 days commencing on or before November
1, 1958 or the date of termination of that conflict, as proclaimed by the
President of the United States or Congress, whichever date of termination is
the latest, in such active service; provided, that any person receiving an
actual service-incurred injury or disability shall be classed as a veteran
whether or not that person has completed the 14 days' service as herein
provided;

���� (13) Vietnam conflict on or
after December 31, 1960, and on or prior to May 7, 1975, who shall have served
at least 90 days in such active service, exclusive of any period of assignment
(1) for a course of education or training under the Army Specialized Training
Program or the Navy College Training Program which course was a continuation of
a civilian course and was pursued to completion, or (2) as a cadet or
midshipman at one of the service academies, any part of which 90 days was
served between said dates; and exclusive of any service performed pursuant to
the provisions of section 511(d) of Title 10, United States Code, pursuant to
an enlistment in the Army National Guard or as a reserve for service in the
Army Reserve, Naval Reserve, Air Force Reserve, Marine Corps Reserve, or Coast
Guard Reserve; provided, that any person receiving an actual service-incurred
injury or disability shall be classed as a veteran whether or not that person
has completed the 90 days� service as herein provided;

���� (14) Lebanon peacekeeping
mission, on or after September 26, 1982, who has served in Lebanon or on board
any ship actively engaged in patrolling the territorial waters of that nation
for a period, continuous or in the aggregate, of at least 14 days commencing on
or before December 1, 1987 or the date of termination of that mission, as
proclaimed by the President of the United States or Congress, whichever date of
termination is the latest, in such active service; provided, that any person
receiving an actual service-incurred injury or disability shall be classed as a
veteran whether or not that person has completed the 14 days� service as herein
provided;

���� (15) Grenada peacekeeping
mission, on or after October 23, 1983, who has served in Grenada or on board
any ship actively engaged in patrolling the territorial waters of that nation
for a period, continuous or in the aggregate, of at least 14 days commencing on
or before November 21, 1983 or the date of termination of that mission, as
proclaimed by the President of the United States or Congress, whichever date of
termination is the latest, in such active service; provided, that any person
receiving an actual service-incurred injury or disability shall be classed as a
veteran whether or not that person has completed the 14 days� service as herein
provided;

���� (16) Panama peacekeeping
mission, on or after December 20, 1989 or the date of inception of that
mission, as proclaimed by the President of the United States or Congress,
whichever date of inception is earliest, who has served in Panama or on board
any ship actively engaged in patrolling the territorial waters of that nation
for a period, continuous or in the aggregate, of at least 14 days commencing on
or before January 31, 1990 or the date of termination of that mission, as
proclaimed by the President of the United States or Congress, whichever date of
termination is the latest, in such active service; provided, that any person
receiving an actual service-incurred injury or disability shall be classed as a
veteran whether or not that person has completed the 14 days� service as herein
provided;

���� (17) Operation �Desert
Shield/Desert Storm� mission in the Arabian peninsula and the Persian Gulf, on
or after August 2, 1990 or the date of inception of that operation, as
proclaimed by the President of the United States or Congress, whichever date of
inception is earliest, who has served in the Arabian peninsula or on board any
ship actively engaged in patrolling the Persian Gulf for a period, continuous
or in the aggregate, of at least 14 days commencing on or before the date of
termination of that mission, as proclaimed by the President of the United
States or Congress, whichever date of termination is the latest, in such active
service; provided, that any person receiving an actual service-incurred injury
or disability shall be classed as a veteran whether or not that person has
completed the 14 days' service as herein provided;

���� (18) Operation Northern Watch
and Operation Southern Watch, on or after August 27, 1992, or the date of
inception of that operation, as proclaimed by the President of the United
States, Congress or United States Secretary of Defense, whichever date of inception
is earliest, who served in the theater of operation, including in the Arabian
peninsula and the Persian Gulf, and in direct support of that operation for a
period, continuously or in the aggregate, of at least 14 days in such active
service, commencing on or before the date of termination of that operation, as
proclaimed by the President of the United States, Congress or United States
Secretary of Defense, whichever date of termination is the latest; provided,
that any person receiving an actual service-incurred injury or disability while
engaged in such service shall be classed as a veteran whether or not that
person has completed the 14 days' service as herein provided;

���� (19) Operation "Restore
Hope" in Somalia, on or after December 5, 1992, or the date of inception
of that operation as proclaimed by the President of the United States or
Congress, whichever date is earliest, who has served in Somalia or on board any
ship actively engaged in patrolling the territorial waters of that nation for a
period, continuously or in the aggregate, of at least 14 days in such active
service commencing on or before March 31, 1994; provided that any person
receiving an actual service-incurred injury or disability shall be classed as a
veteran whether or not that person has completed the 14-day service as herein
provided;

���� (20) Operations "Joint
Endeavor" and "Joint Guard" in the Republic of Bosnia and
Herzegovina, on or after November 20, 1995, who served in such active service
in direct support of one or both of the operations for at least 14 days, continuously
or in the aggregate, commencing on or before June 20, 1998 and (1) was deployed
in that nation or in another area in the region, or (2) was on board a United
States naval vessel operating in the Adriatic Sea, or (3) operated in airspace
above the Republic of Bosnia and Herzegovina; provided that any person
receiving an actual service-incurred injury or disability shall be classed as a
veteran whether or not that person completed the 14-day service requirement;

���� (21) Operation "Enduring
Freedom", on or after September 11, 2001, who served in a theater of
operation and in direct support of that operation for a period, continuously or
in the aggregate, of at least 14 days in such active service commencing on or
before the date the President of the United States or the United States
Secretary of Defense designates as the termination date of that operation;
provided, that any person receiving an actual service-incurred injury or
disability while engaged in such service shall be classed as a veteran whether
or not that person has completed the 14 days' service as herein provided; and

���� (22) Operation "Iraqi
Freedom", on or after the date the President of the United States or the
United States Secretary of Defense designates as the inception date of that
operation, who served in Iraq or in another area in the region in direct support
of that operation for a period, continuously or in the aggregate, of at least
14 days in such active service commencing on or before the date the President
of the United States or the United States Secretary of Defense designates as
the termination date of that operation; provided, that any person receiving an
actual service-incurred injury or disability while engaged in such service
shall be classed as a veteran whether or not that person has completed the 14
days' service as herein provided
]

the Commissioner
.

����
A person who served fewer
than 90 days of active service or who served less than the entire period to
which called to federal active service shall be classed as a veteran if that
person has been discharged or released under conditions other than dishonorable
as a result of a service-connected disability incurred as a result of such
service.

���� �Veteran� also means any
honorably discharged member of the American Merchant Marine who served during
World War II and is declared by the United States Department of Defense to be
eligible for federal veterans' benefits.

���� q.��� (1) �Widow,� for
employees of the State, means the woman to whom a member was married, or a
domestic partner as defined in section 3 of P.L.2003, c.246 (C.26:8A-3), at
least five years before the date of his death and to whom he continued to be
married or a domestic partner until the date of his death and who was receiving
at least 1/2 of her support from the member in the 12-month period immediately
preceding the member's death or the accident which was the direct cause of the
member's death. The dependency of such a widow will be considered terminated by
the marriage of, or establishment of a domestic partnership by, the widow
subsequent to the member's death. In the event of the payment of an accidental
death benefit, the five-year qualification shall be waived.

���� (2)� Subject to the provisions
of paragraph (3) of this subsection, �widow,� for employees of public employers
other than the State, means the woman to whom a member was married at least
five years before the date of his death and to whom he continued to be married
until the date of his death and who was receiving at least 1/2 of her support
from the member in the 12-month period immediately preceding the member's death
or the accident which was the direct cause of the member's death. The
dependency of such a widow shall be considered terminated by the marriage of
the widow subsequent to the member's death. In the event of the payment of an
accidental death benefit, the five-year qualification shall be waived.

���� (3)� A public employer other
than the State may adopt a resolution providing that the term "widow"
as defined in paragraph (2) of this subsection shall include domestic partners
as provided in paragraph (1) of this subsection.

���� r. (1) �Compensation� means
the base or contractual salary, for services as an employee, which is in
accordance with established salary policies of the member's employer for all
employees in the same position but shall not include individual salary
adjustments which are granted primarily in anticipation of the member�s
retirement or additional remuneration for performing temporary or
extracurricular duties beyond the regular workday or the regular work year.

���� (2)� In the case of a person
who becomes a member of the retirement system on or after July 1, 2007, �compensation�
means the amount of base or contractual salary equivalent to the annual maximum
wage contribution base for Social Security, pursuant to the Federal Insurance
Contributions Act, for services as an employee, which is in accordance with
established salary policies of the member's employer for all employees in the
same position but shall not include individual salary adjustments which are
granted primarily in anticipation of the member's retirement or additional
remuneration for performing temporary or extracurricular duties beyond the
regular workday or the regular work year. This paragraph shall not apply to a
person who at the time of enrollment in the retirement system on or after July
1, 2007 transfers service credit from another State-administered retirement
system pursuant to section 14 of P.L.1954, c.84 (C.43:15A-14), but shall apply
to a former member of the retirement system who has been granted a retirement
allowance and is reenrolled in the retirement system on or after July 1, 2007
pursuant to section 27 of P.L.1966, c.217 (C.43:15A-57.2) after becoming
employed again in a position that makes the person eligible to be a member of
the retirement system.

���� In cases where salary includes
maintenance, the retirement system shall fix the value of that part of the
salary not paid in money which shall be considered under this act.

���� For the period of July 1, 2009
through June 30, 2011, "contractual salary" for State employees shall
include across the board negotiated wage increases under a collective
negotiations agreement that were payable to all State employees covered by that
agreement notwithstanding that, by amendment to that collective negotiations
agreement, the effective date of the contractual increase has been deferred.�
For the purpose of this paragraph, "State employee" means an employee
in the Executive Branch or the Judicial Branch of State government of New
Jersey or an employee of the State University authorized to participate in the
system under subsection b. of section 73 of P.L.1954, c.84 (C.43:15A-73), but
shall not include employees of agencies authorized to participate in the system
under subsections a., c., d., e., f., and g. of section 73 of P.L.1954, c.84
(C.43:15A-73) or under P.L.1990, c.25 (C.43:15A-73.2 et al.).

���� For the period of July 1, 2009
through June 30, 2011, "contractual salary" for county and municipal
employees shall include across the board negotiated wage increases under a
collective negotiations agreement that were payable to all county or all
municipal employees covered by that agreement notwithstanding that, by
amendment to that collective negotiations agreement which has been filed with
the Division of Pensions and Benefits, the effective date of the contractual
increase has been deferred.� For the purpose of this paragraph, �county and
municipal employees� means all persons employed by a county or municipality in
this State.

(cf: P.L.2010, c.50, s.71)

���� 7.��� Section 4 of P.L.2001,
c.127 (C.43:15A-24a) is amended to read as follows:

���� 4.��� The State shall be
liable for any increased cost to local government employers participating in
the
[
Public Employees' Retirement System,
established pursuant to P.L.1954, c.84 (C.43:15A-1 et seq.),
]

retirement system
as a result of the
provisions of
[
this act, P.L.2001, c.127
]

P.L.��� , c.�� (pending before the Legislature as
this bill)
.

(cf: P.L.2001, c.127, s.4)

���� 8.��� Section 2 of P.L.1963,
c.19 (C.43:15A-73.1) is amended to read as follows:

���� 2.��� A member may file a
detailed statement of public employment in other states or with the United
States Government which would be eligible for credit in a State-administered
retirement system if the employment was with a public employer in this State,
or of
[
military
service
]

active service
in the Armed Forces of the United States, or
in a
reserve component thereof, or
of service resulting from initial appointment
or employment on or after January 1, 2002 with a bi-state or multi-state agency
established pursuant to an interstate compact to which the State is a party
which would be eligible for credit in a State-administered retirement system if
the employment was with a public employer in this State, rendered prior to
becoming a member, for which the member desires credit, and of such other facts
as the retirement system may require. The member may purchase credit for all or
a portion of the service evidenced in the statement up to the nearest number of
years and months, but not exceeding 10 years, provided however, that a member
purchasing that maximum credit may purchase up to five additional years
[
for additional
military
]

of active
service
[
qualifying
the member as a veteran as defined in section 6 of P.L.1954, c.84 (C.43:15A-6)
]

in the
Armed Forces of the United States or a reserve component thereof
.�

���� No application shall be
accepted for the purchase of credit for
[
the
]

: (1) a
period of
service if, at the time of application, the member has a vested
right to retirement benefits in another retirement system based in whole or in
part upon that service
; or (2) a period of active service in a reserve
component of the Armed Forces of the United States that is concurrent with
other service described in the preceding paragraph
.

���� The member may purchase credit
for the service by paying into the annuity savings fund the amount required by
applying the factor, supplied by the actuary as being applicable to the member�s
age at the time of the purchase, to the member's salary at that time, or to the
highest annual compensation for service in this State for which contributions
were made during any prior fiscal year of membership, whichever is greater.�
The purchase may be made in regular installments, equal to at least 1/2 of the
full normal contribution to the retirement system, over a maximum period of 10
years.� The employer of a member who applies, pursuant to this section, to
purchase credit for public employment with the United States Government or for
[
military
]

active

service in the Armed Forces of the United States
, or a reserve component
thereof,
shall not be liable for any payment to the retirement system on
behalf of the member for the purchase of this credit.

���� Notwithstanding any provision
of this act to the contrary, a member shall not be liable for any costs
associated with the financing of pension adjustment benefits and health care
benefits for retirees when purchasing credit for public employment in other
states or with the United States Government or
[
military
]

active

service in the Armed Forces of the United States
, a reserve component
thereof,
or with a bi-state or multi-state agency.

���� Any member electing to make a
purchase pursuant to this section who retires prior to completing payments as
agreed with the retirement system will receive pro rata credit for the purchase
prior to the date of retirement, but if the member so elects at the time of
retirement, the member may make the additional lump sum payment required at
that time to provide full credit.�

���� Notwithstanding any other
provision of law to the contrary, service credit established in the retirement
system by a member through purchase in accordance with this section, which
purchase was made by an application submitted on or after the effective date of
P.L.2008, c.89, except a purchase for
[
military
]

active

service in the Armed Forces of the United States,
or in a reserve component
thereof,
shall not be eligible for consideration when service is used to
determine the qualification of the member for any health care benefits coverage
paid, in whole or in part, by a public employer after the member's retirement.�

(cf: P.L.2008, c.89, s.4)

���� 9.��� Section 3 of P.L.1991,
c.153 (C.43:16A-11.11) is amended to read as follows:

���� 3.� A member of the Police and
Firemen�s Retirement System may file a detailed statement of public employment
in other states or with the United States Government which would be eligible
for credit in a State-administered retirement system if the employment was with
a public employer in this State, of
[
military
service
]

active service
in the Armed Forces of the United States
or in a
reserve component thereof
, or of public employment as a class two special
law enforcement officer with a public employer in this State, including time
taken during such public employment to complete a basic police training course
required for that employment, rendered prior to becoming a member, for which
the member desires credit, and of such other facts as the retirement system may
require.� The member may purchase credit for all or a portion of the service
evidenced in the statement up to the nearest number of years and months, but
not exceeding 10 years, provided however, that a member purchasing that maximum
credit may purchase up to five additional years
[
for additional military
]

of active

service
[
qualifying
the member as a veteran as defined in section 1 of P.L.1983, c.391
(C.43:16A-11.7)
]

in the Armed Forces of the United States or a reserve component thereof
.�
No application shall be accepted for the purchase of credit for
[
the
]
: (1) a
period of
service if, at the time of application, the member has a vested
right to retirement benefits in another retirement system based in whole or in
part upon that service
; or (2) a period of active service in a reserve component
of the Armed Forces of the United States that is concurrent with other service
described in the preceding paragraph
.

���� The member may purchase credit
for the service by paying into the annuity savings fund the amount required by
applying the factor, supplied by the actuary as being applicable to the
member's age at the time of the purchase, to the member's salary at that time,
or to the highest annual compensation for service in this State for which
contributions were made during any prior fiscal year of membership, whichever
is greater.� The purchase may be made in regular installments equal to at least
1/2 of the full normal contribution to the retirement system, over a maximum
period of 10 years.� The employer of a member who applies, pursuant to this
section, to purchase credit for public employment with the United States
Government, for
[
military
]

active

service in the Armed Forces of the United States,
or a reserve component
thereof
or for public employment as a class two special law enforcement
officer with a public employer in this State shall not be liable for any
payment to the retirement system on behalf of the member for the purchase of
this credit.

���� Notwithstanding any provision
of this act to the contrary, a member shall not be liable for any costs
associated with the financing of pension adjustment benefits and health care
benefits for retirees when purchasing credit for public employment in other
states or with the United States Government,
[
military
]

active

service in the Armed Forces of the United States,
or a reserve component
thereof
or for public employment as a class two special law enforcement
officer with a public employer in this State.

���� Any member electing to
purchase the service who retires prior to completing payments as agreed with
the retirement system will receive pro rata credit for service purchased prior
to the date of retirement, but if the member so elects at the time of retirement,
the member may make the additional lump sum payment required at that time to
provide full credit.

���� Purchase of credit for service
as a class two special law enforcement officer shall be permitted only if the
break between service as such an officer and the date of their enrollment in
the Police and Firemen�s Retirement System is less than 365 days.� Members of
the retirement system who are enrolled on the effective date of P.L.2024, c.54
shall have only one year from that effective date to apply for such a
purchase.� The board of trustees shall notify all members of the retirement
system of the provisions of this act, P.L.2024, c.54.

(cf: P.L.2024, c.54, s.1)

���� 10.� Section 1 of P.L.1948,
c.259 (C.54:4-3.30) is amended to read as follows:

���� 1. a. The dwelling house and
the lot or curtilage whereon the same is erected, of 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
or a reserve component thereof
,
who has been
[
or
shall be
]

declared by the United States Department of
[
Veterans'
]

Veterans

Affairs or its successor to have a service-connected
[
disability from paraplegia,
sarcoidosis, osteochondritis resulting in permanent loss of the use of both
legs, or permanent paralysis of both legs and lower parts of the body, or from
hemiplegia and has permanent paralysis of one leg and one arm or either side of
the body, resulting from injury to the spinal cord, skeletal structure, or
brain or from disease of the spinal cord not resulting from any form of
syphilis; or from total blindness; or from amputation of both arms or both
legs, or both hands or both feet, or the combination of a hand and a foot; or
from other service-connected disability declared by the United States Veterans Administration
or its successor to be a total or
]

100 percent
total and
permanent disability
[
, and not so evaluated solely
because of hospitalization or surgery and recuperation, sustained through enemy
action, or accident, or resulting from disease contracted while in such active
service,
]

shall be exempt from taxation, on proper claim made therefor
[
, and such
]
.�

����
An
exemption
under
this act, P.L.1948, c.259 (C.54:4-3.30 et seq.),
shall be in addition to
any other exemption of such person's real
[
and
personal
]

property which
[
now
]
is
[
or hereafter
shall be
]

prescribed or allowed by the Constitution or by law but no taxpayer shall be
allowed more than one exemption under this act.

���� b. (1) The surviving spouse of
any such
[
citizen
and
]

resident of this State, who at the time of death was entitled to the exemption
provided under this act, shall be entitled, on proper claim made therefor, to
the same exemption
[
as
the deceased had
]
,
during the surviving spouse's widowhood or widowerhood
[
, as the case
may be,
]

and while a resident of this State,
[
for
the time
]

provided
that the surviving spouse is the legal owner
[
thereof and
actually occupies the said
]

and occupant of the
dwelling house
[
or
any other dwelling house thereafter acquired
]

for which the exemption is claimed
.

���� (2)� The surviving spouse of
any
[
citizen
and
]

resident of this State who was honorably discharged and, after the citizen and
resident's death, is declared to have suffered a service-connected disability
as provided in subsection a. of this section, shall be entitled, on proper
claim made therefor, to the same exemption the deceased would have become
eligible for.� The exemption shall continue during the surviving spouse's
widowhood or widowerhood
[
,
as the case may be,
]

and while a resident of this State,
[
for
the time
]

provided
that the surviving spouse is the legal owner
[
thereof and
actually occupies the dwelling house or any other
]

and occupant of the
dwelling
house
[
thereafter
acquired
]

for which the exemption is claimed
.

���� c.��� The surviving spouse of
any
[
citizen
and
]

resident of this State, who died in active service in
[
any branch of
]
the Armed
Forces of the United States,
or a reserve component thereof as a result of a
service-connected injury or disease,
shall be entitled, on proper claim
made therefor, to an exemption from taxation on the dwelling house and lot or
curtilage whereon the same is erected, during the surviving spouse's widowhood
or widowerhood
[
,
as the case may be,
]

and while a resident of this State,
[
for
the time
]

provided
that the surviving spouse is the legal owner
[
thereof and
actually occupies the said dwelling or any other
]

and occupant of the

dwelling house
[
thereafter
acquired
]

for which the exemption is claimed
.

���� d.��� The surviving spouse of
any citizen and resident of this State who died prior to
[
January 10,
1972, that being
]

the effective date of
[
P.L.1971,
c.398
]

P.L.��� , c.��� (pending before the Legislature as this bill)
, and whose
circumstances were such that, had said law become effective during the
deceased's lifetime, the deceased would have become eligible for the exemption
granted under this section as amended by said law, shall be entitled, on proper
claim made therefor, to the same exemption
[
as
the deceased would have become eligible for upon the dwelling house and lot or
curtilage occupied by the deceased at the time of death,
]
during the
surviving spouse's widowhood or widowerhood
[
,
as the case may be,
]

and while a resident of this State,
[
for
the time
]

provided
that the surviving spouse is the legal owner
[
thereof and
actually occupies the said
]

and occupant of the
dwelling house
[
on
the premises to be exempted.

���� e.��� Nothing in this act
shall be intended to include paraplegia or hemiplegia resulting from locomotor
ataxia or other forms of syphilis of the central nervous system, or from
chronic alcohol use disorder, or to include other forms of disease resulting
from the veteran�s own misconduct which may produce signs and symptoms similar
to those resulting from paraplegia, osteochondritis, or hemiplegia
]

for which
the exemption is claimed
.

(cf: P.L.2023, c.177, s.150)

���� 11.� Section 2 of P.L.1948,
c.259 (C.54:4-3.31) is amended to read as follows:

���� 2.���
[
All exemptions
from taxation under P.L.1948, c.259 (C.54:4-3.30 et seq.) shall be allowed by
the assessor upon the filing with him of a claim in writing under oath, made by
or on behalf of the person claiming the same, showing the right to the
exemption, briefly describing
]

A municipal tax assessor shall allow an exemption under section 1 of
P.L.1948, c.259 (C.54:4-3.30) to a claimant when the claimant, or a person
acting on behalf of the claimant, files with the assessor a claim in writing
under oath that contains: (1) a brief description of
the property for which
exemption is claimed
[
and
having annexed thereto
]

�
;(2)
a certificate of the claimant's honorable discharge or release
under honorable circumstances
[
,
]
from active
service in
[
any
branch of
]

the Armed Forces of the United States
or a reserve component thereof;
and

(3)
a certificate from the United States Department of
[
Veterans'
]

Veterans

Affairs or its successor, certifying to a service-connected disability of
[
such
]

the
claimant
of the character described in section 1 of P.L.1948, c.259 (C.54:4-3.30).� In
the case of a claim by a surviving spouse of such veteran, the claimant shall
establish in writing under oath that
(1)
the claimant is the owner of
the legal title to the premises on which exemption is claimed;
(2)
that
the claimant occupies the dwelling house on said premises as the claimant's
legal residence in this State;
(3)
that the veteran
[
shall have
been
]

was

declared, either during the veteran�s lifetime or after the veteran�s death, by
the United States Department of
[
Veterans'
]

Veterans

Affairs to have or to have had a service-connected disability of a character
described in
[
this
act
]

section
1 of P.L.1948, c.259 (C.54:4-3.30)
, or, in the case of a claim for an
exemption under subsection c. of
[
section
1 of P.L.1948, c.259 (C.54:4-3.30)
]

that section
, that the veteran
[
shall
have been
]

was
declared to have died in active service;
(4)
that the veteran
was entitled to an exemption provided
[
for
in this act
]

under section 1 of P.L.1948, c.259 (C.54:4-3.30)
, except for an
exemption under paragraph (2) of subsection b. and subsection c.
or d.

of section 1
[
hereof
]

of that
section
, at the time of death; and
(5)
that the claimant is a
resident of this State and has not remarried.�

����
[
Such exemptions
]

Exemptions
provided for under section 1 of P.L.1948, c.259 (C.54:4-3.30 et seq.)
shall
be allowed and prorated by the assessor for the remainder of any taxable year
from the date the claimant shall have acquired title to the real property
intended to be exempt by this act. Where a portion of a multiple-family
building or structure occupied by the claimant is the subject of such
exemption, the assessor shall aggregate the assessment on the lot or curtilage
and building or structure and allow an exemption of that percentage of the
aggregate assessment as the value of the portion of the building or structure
occupied by the claimant bears to the value of the entire building or
structure.

(cf: P.L.2019, c.413, s.2)

���� 12.� Section 1 of P.L.1963,
c.171 (C.54:4-8.10) is amended to read as follows:

���� 1. (a) (Deleted by amendment,
P.L.2019, c.413)

���� (b)� �Assessor� means the
assessor, board of assessors or any other official or body of a taxing district
charged with the duty of assessing real and personal property for the purpose
of general taxation.

���� (c)�� �Collector� means the
collector or receiver of taxes of a taxing district.

���� (d)� �Honorably discharged or
released under honorable circumstances
[
from
active service
]

� means
[
and
includes
]

every form of separation from active
[
,
full-time duty with military or naval pay and allowances in some branch of the
]

service in
the
Armed Forces of the United States
or from military service in a
reserve component thereof
, other than those marked �dishonorable,� �undesirable,�
�bad conduct,� �by sentence of general court martial,� �by sentence of summary
court martial� or similar expression indicating that the discharge or release
was not under honorable circumstances.�
[
A
]

�Honorably
discharged or released under honorable circumstances� shall not include a
disenrollment
certificate or other form of release terminating temporary service in
[
a military or
naval branch of the armed forces
]

the Armed Forces of the United States or a reserve component thereof
rendered
on a voluntary and part-time basis without pay, or a release from or deferment
of induction into
[
the
]
active
[
military or
naval
]

service
[
shall
not be deemed to be included in the aforementioned phrase
]

of the
Armed Forces of the United States, or military service in a reserve component
thereof
.

���� (e)�� �Pre-tax year� means the
particular calendar year immediately preceding the "tax year."

���� (f)�� �Resident� means one
legally domiciled within the State of New Jersey.� Mere seasonal or temporary
residence within the State, of whatever duration, shall not constitute domicile
within the State for the purposes of this act.� Absence from this State for a
period of 12 months shall be prima facie evidence of abandonment of domicile in
this State. The burden of establishing legal domicile within the State shall be
upon the claimant.

���� (g)� �Tax year� means the
particular calendar year in which the general property tax is due and payable.

���� (h)� �Veteran� means any
[
citizen and
]
resident of
this State
who served at least 90 days of active service in the Armed Forces
of the United States, excluding any period of service for basic training or as
a cadet or midshipman at one of the service academies, or served as a member of
a reserve component of the Armed Forces of the United States for an entire
period for which called to federal active service, not including active duty
for training, and was
honorably discharged or released
therefrom
under
honorable circumstances
[
from
active service in any branch of the Armed Forces of the United States
]
.�
A person
who served fewer than 90 days of active service or who served less than the
entire period to which called to active service shall be classed as a veteran
if that person has been honorably discharged or released under honorable
circumstances from active service as a result of a service-connected disability
incurred as a result of such service.

���� (i)�� �Veteran�s deduction�
means the deduction against the taxes payable by any person, allowable pursuant
to this act.

���� (j)�� �Surviving spouse� means
the surviving wife or husband of
[
any
of the following,
]

a veteran, or of a resident of this State who died in active service in the
Armed Forces of the United States or a reserve component thereof,
while
[
he or she
]

the
surviving wife or husband
is a resident of this State, during widowhood or
widowerhood
[
:

���� 1.��� A citizen and resident
of this State who has died or shall die while on active duty in any branch of
the Armed Forces of the United States; or

���� 2.��� A citizen and resident
of this State who has had or shall hereafter have active service in any branch
of the Armed Forces of the United States and who died or shall die while on
active duty in a branch of the Armed Forces of the United States; or

���� 3.��� A citizen and resident
of this State who has been or may hereafter be honorably discharged or released
under honorable circumstances from active service in any branch of the Armed
Forces of the United States
]
.

���� (k)� �Cooperative� means a
housing corporation or association incorporated or organized under the laws of
New Jersey which entitles a shareholder thereof to possess and occupy for
dwelling purposes a house, apartment or other structure owned or leased by the
corporation or association.

���� (l)�� �Mutual housing
corporation� means a corporation not-for-profit incorporated under the laws of
New Jersey on a mutual or cooperative basis within the scope of section 607 of
the "National Defense Housing Act," Pub.L.76-849 (42 U.S.C.s.1521 et
seq.), which acquired a National Defense Housing Project pursuant to that act.

���� (m) �Continuing care
retirement community� means a residential facility primarily for retired
persons where lodging and nursing, medical or other health related services at
the same or another location are provided as continuing care to a resident of
the facility pursuant to an agreement effective for the life of the resident
and in consideration of the payment of an entrance fee with or without other
periodic charges, which agreement requires the individual to bear a share of
the property taxes that are assessed upon the continuing care retirement
community, if a share is attributable to the unit that the resident occupies.

(cf: P.L.2019, c.413, s.3)

���� 13.� Section 2 of P.L.1963,
c.171 (C.54:4-8.11) is amended to read as follows:

���� 2.��� Every
[
person a
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
]

veteran
and
[
a
]
surviving
spouse
[
as
defined herein, during her widowhood or his widowerhood, and while a resident
of this State,
]

shall be entitled, annually, on proper claim
[
being
made
]

therefor, to a deduction from the amount of any tax bill for taxes on real
[
or personal
]
property
[
or both
]
in the sum of
$100 in tax year 2000, $150 in tax year 2001, $200 in tax year 2002, and $250
in each subsequent tax year, or if the amount of any such tax shall be less
than $100 in tax year 2000, $150 in tax year 2001, $200 in tax year 2002, and
$250 in each subsequent tax year, to a cancellation thereof.� 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 for the amount of the property
tax credit received by the continuing care retirement community.� 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.

(cf: P.L.2019, c.413, s.4)

���� 14.� Section 3 of P.L.1963,
c.171 (C.54:4-8.12) is amended to read as follows:

���� 3.��� No veteran�s deduction
from taxes assessed against real
[
and
personal
]

property, as provided herein, shall be allowed except upon written application
therefor, which application shall be on a form prescribed by the Director of
the Division of Taxation, in the Department of the Treasury, and provided for
the use of claimants hereunder by the governing body of the municipality
constituting the taxing district in which such claim is to be filed and the
application has been approved as provided in this act.�

����
[
An assessor shall not require the
filing of an application for a veteran�s deduction under this act of any person
who has filed, or shall file, a claim for an exemption from taxation under
chapter 184 of the laws of 1951, on or before December 31, 1963, but shall
approve a veteran�s deduction for such person, if it appears from such claim
for exemption that such person meets all the other prerequisites required by
law for the approval of a claim for a veteran�s deduction.
]
�

���� Each assessor may at any time
inquire into the right of a claimant to the continuance of a veteran�s
deduction
[
hereunder
]
and for that
purpose he
or she
may require the filing of a new application or the
submission of such proof as
[
he
]
shall
[
deem
]

be deemed

necessary to determine the right of the claimant to continuance of such
deduction.� No application for a veteran�s deduction based upon
active
service
in the Armed Forces of the United States
or a reserve component thereof

shall be allowed unless there is annexed thereto a copy
[
, which may be
photostatic,
]

of
the
claimant's certificate of honorable discharge or
[
of his
certificate of
]

release under honorable circumstances from
[
active
service in a branch of
]

the Armed Forces of the United States
or a reserve component thereof
.�

���� In the case of an application
by a surviving spouse said application shall not be allowed unless it clearly
establishes that:

���� (a)�� Claimant's spouse died
while on active
[
duty
]

service

in
[
a
branch of
]

the Armed Forces of the United States
[
,
having had active service in a branch of the Armed Forces of the United States
]

or a
reserve component thereof
, or in the case of a surviving spouse of a
veteran, claimant shall establish that the veteran was honorably discharged or
released under honorable circumstances from
[
active
service in any branch
]

of the Armed Forces of the United States,
or a reserve component thereof;

(b) claimant's spouse was a
[
citizen
and
]

resident of this State at the time of death
[
,
]
;
(c)
claimant was the spouse of the veteran at the time of the veteran�s death
[
,
]
;
and
(d) claimant is a resident of this State and has not remarried.

(cf: P.L.2019, c.413, s.5)

���� 15.� Section 4 of P.L.1963,
c.171 (C.54:4-8.13) is amended to read as follows:

���� 4.��� An application for a
veteran�s deduction
[
hereunder
]
may be filed with the assessor of the taxing
district at any time on or before December 31 of the pretax year.� If so filed
and approved by the assessor, he
or she
shall allow a veteran�s
deduction from taxes on the real
[
or personal
]
property
[
, or both,
]
assessed to the claimant in the amount
[
of the claim approved by him and
]

prescribed by section 2 of P.L.1963, c.171
(C.54:4-8.11).� The assessor
shall indicate, upon the assessment list and
duplicates,
(1)
the
veteran�s deduction application
approval
[
thereof
]
in such manner
as shall be prescribed by rules of the Director of the Division of Taxation
[
, together with
]

;and
(2)
the proportionate share of
[
such
]
property deemed to be owned by the claimant for the
purposes of
[
this act
]

establishing a claim to a veteran�s deduction
, if the claimant is not
the sole owner thereof.
[
The
]

If the
application
[
,
if
]

is
not filed with the assessor
[
within the time aforementioned,
]

on or before December 31 of the pretax year, it

may be filed with the collector during the tax year
[
and
upon approval by
]

for review.� If
the
collector
[
of such
]

approves the
application he
or she
shall determine the amount of
the reduction in tax to which the claimant is entitled and shall allow said
amount as an offset against the tax then remaining unpaid.� If the amount
allowable as an offset
[
shall exceed
]

exceeds
the amount of the tax then unpaid for
that tax year, or if the application for a veteran�s deduction is not filed
with the collector until after all taxes for the tax year have been fully paid,
the claimant may make application to the governing body of the municipality
constituting the taxing district for the refund of any tax overpaid, but
without interest, and the governing body may, in its discretion, direct the
return of any tax
[
deemed by it
]

it deems
to have been overpaid by reason of
claimant's failure to make timely application for a veteran�s deduction;
provided, however, that
an assessor, collector or governing body shall not
allow an

[
no
]

application for a veteran�s deduction for any previous tax year
[
shall be allowed by any assessor, collector or
governing body
]
.

���� Where an application for a
veteran�s deduction is filed with and allowed by a collector
[
he
]
, the collector

shall promptly transmit such application and all exhibits attached thereto, or
a
[
photostatic
]

copy thereof, to the assessor of the taxing district.� Upon receipt thereof the
assessor shall review the application and if approved by
[
him
]

the assessor

it shall have the same force as if originally filed with him
or her
.

(cf: P.L.1985, c.515, s.9)

���� 16.� Section 8 of P.L.1963,
c.171 (C.54:4-8.17) is amended to read as follows:

���� 8.��� No person shall be
allowed a veteran�s deduction from the tax assessed against real
[
and personal
]
property of
more than $100 in the aggregate in tax year 2000, $150 in the aggregate in tax
year 2001, $200 in the aggregate in tax year 2002 and $250 in the aggregate in
any subsequent tax year, but a veteran�s deduction may be claimed in any taxing
district in which the claimant has taxable property and may be apportioned, at
the claimant's option, between two or more taxing districts; provided such
claims shall not exceed $100 in the aggregate in tax year 2000, $150 in the
aggregate in tax year 2001, $200 in the aggregate in tax year 2002 and $250 in
the aggregate in any subsequent tax year.� If a surviving spouse
[
, as herein
defined, shall have been honorably discharged or released under honorable
circumstances from active service in any branch of the Armed Forces of the
United States,
]

is also a veteran,
the surviving spouse shall be entitled to a veteran�s
deduction for each status.� The veteran�s deductions herein provided shall be
in addition to any exemptions now or hereafter provided by any other statute
for disabled veterans or surviving spouses
[
,
as herein defined,
]

and in addition to any deductions provided under P.L.1963, c.172 (C.54:4-8.40
et seq.) for senior citizens and the permanently and totally disabled, and
certain surviving spouses thereof, to which the claimant is entitled.� In
addition, a claimant may receive any homestead rebate or credit provided by
law.

(cf: P.L.2019, c.413, s.6)

���� 17.���� (New section)�
Notwithstanding any other law to the contrary, a resident of this State who is
in active service in the Armed Forces of the United States or is a member of a
reserve component thereof, and has not been discharged or released therefrom,
but who otherwise qualifies as a veteran, shall be eligible for a civil service
preference on the same basis as a veteran. Instead of the certificate of
honorable discharge or release under honorable circumstances required to be
provided to the
[
Adjutant
General
]

Commissioner
of the Department of
[
Military
and Veterans'
]

Veterans
Affairs pursuant to N.J.S.11A:5-1, the claimant shall provide
to the
[
Adjutant
General
]

Commissioner
, in a form and content the
[
Adjutant General
]

Commissioner

shall deem appropriate, evidence of his or her status as an active service
member of the Armed Forces of the United States or as a member of a reserve
component thereof.

���� 18.���� (New section)�
Notwithstanding any other law to the contrary, a resident of this State who is
in active service in the Armed Forces of the United States or is a member of a
reserve component thereof, and has not been discharged or released therefrom,
but who otherwise qualifies as a veteran, shall be eligible for a veterans'
deduction on the same basis as a veteran.� Instead of the certificate of
honorable discharge or release under honorable circumstances required to be
provided to the assessor pursuant to section 3 of P.L.1963, c.171
(C.54:4-8.12), the claimant shall provide to the assessor, in a form and
content the
[
Adjutant
General
]

Commissioner
shall deem appropriate, evidence of his or her status as an
active service member of the Armed Forces of the United States or as a member
of a reserve component thereof.

���� 19.���� N.J.S.11A:5-13,�
section 3 of P.L.2001, c.128

(C.43:15A-24b) and section 1 of P.L.1983, c.391 (C.43:16A-11.7) are repealed.

���� 20.���� This act shall take
effect immediately, but sections 1 through 3 shall take effect on the 1st day
of the calendar year following approval by the voters of an authorizing
amendment to Article VII, Section I, paragraph 2 of the Constitution of the
State of New Jersey and sections 10 through 16, section 18 and section 20 shall
take effect on the 1st day of the tax year following approval by the voters of
an authorizing amendment to Article VIII, Section I, paragraph 3 of the
Constitution of the State of New Jersey.

STATEMENT

���� This bill broadens the
eligibility for various veterans benefits by eliminating the requirement that
to be considered a veteran a person must have served during periods of war, in
specific war zones, or during periods of emergency.� Instead, the bill provides
that a person will be considered a veteran if he or she served for at least 90
days, exclusive of certain types of initial training, in order to be eligible
for veterans benefits.� The bill specifies that to be considered a veteran and
eligible for veterans benefits, a member of a reserve component of the United
States Armed Forces (including the National Guard) must serve the entire period
to which he or she is called to federal active service, exclusive of active
duty for training.� A person who is discharged as the result of a
service-connected disability will be classed as a veteran even if he or she did
not meet the 90-day service requirement.

���� The veterans benefits include:

���� (1)� civil service preference
under Title 11A of the New Jersey Statutes;

���� (2)� veteran�s retirement
allowance under the Teachers� Pension and Annuity Fund (TPAF) or the Public
Employees' Retirement System (PERS);

���� (3)� the purchase of additional
active service credit in the Police and Firemen�s Retirement System (PFRS),
TPAF and PERS;

���� (4)� the annual� property tax
deduction provided under Article VIII of the New Jersey Constitution ($250 each
tax year) or the property tax exemption provided under N.J.S.A.54:4-3.30 for a
veteran who is certified permanently 100% disabled by the United States
Department of
[
Veterans'
]

Veterans

Affairs; and

���� (5)� surviving spouse benefits
for veterans killed in active service, including civil service preference and
the property tax deduction or exemption.

���� The bill provides that an
active service member of the United States Armed Forces or a current member of
a military reserve component (including the National Guard) who has not been
discharged from service is eligible for the civil service preference and the
property tax deduction provided that he or she qualifies as a veteran.

���� Eligibility for the property
tax benefits and civil service preference is contingent upon voter approval of
authorizing amendments to the State Constitution.� Article VIII, Section I,
paragraph 3 (concerning property tax benefits) and Article VII, Section I,
paragraph 2 (concerning civil service preference) of the State Constitution
currently refer to service in time of war.

���� The bill repeals a section of
existing civil service, pension and tax law regarding wartime service which is
no longer necessary because of the elimination of the wartime service
requirement.