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ACR137
ASSEMBLY CONCURRENT RESOLUTION No. 137
STATE OF NEW JERSEY
222nd LEGISLATURE
�
INTRODUCED MARCH 16, 2026
Sponsored by:
Assemblywoman� ANDREA KATZ
District 8 (Atlantic and Burlington)
SYNOPSIS
���� Proposes constitutional amendment to extend
eligibility for veterans� property tax deduction and disabled veterans�
property tax exemption to certain veterans released under other than honorable
circumstances.
CURRENT VERSION OF TEXT
���� As introduced.
��
A
Concurrent Resolution
proposing to amend
Article VIII, Section I, paragraph 3 of the Constitution of the State of New
Jersey.
����
Be It
Resolved
by the General Assembly of the State
of New Jersey (the Senate concurring):
���� 1.��� The following proposed
amendment to the Constitution of the State of New Jersey is agreed to:
PROPOSED
AMENDMENT
���� Amend Article VIII, Section I,
paragraph 3 to read as follows:
���� 3.� a.� 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
in
accordance with subsection c. of this paragraph
shall be entitled, annually
to a deduction from the amount of any tax bill for taxes on real and personal
property, or both, including taxes attributable to a residential unit held by a
stockholder in a cooperative or mutual housing corporation in the sum of $250
in each tax year, or if the amount of any such tax bill shall be less than
$250, to a cancellation thereof.� The deduction or cancellation shall not be
altered or repealed.� Any person hereinabove described who has been or shall be
declared by the United States Department of Veterans Affairs, or its successor,
to have a service-connected disability, shall be entitled to such further
deduction from taxation as from time to time may be provided by law.� The
surviving spouse of any citizen and resident of this State who has met or shall
meet his or her death on active duty in any such service shall be entitled,
during her widowhood or his widowerhood, as the case may be, and while a
resident of this State, to the deduction or cancellation in this subsection
provided for
[
honorably
discharged
]
veterans
discharged or released in accordance with subsection c. of this
paragraph
and to such further deduction as from time to time may be
provided by law.� The surviving spouse of any citizen and resident of this
State who has had or shall hereafter have active service in any branch of the
Armed Forces of the United States and who died or shall die while on active
duty in any branch of the Armed Forces of the United States, or who has been or
may hereafter be
[
honorably
]
discharged or
released
[
under
honorable circumstances
]
from active service in any branch of the Armed Forces of the United States
in
accordance with subsection c. of this paragraph
shall be entitled, during
her widowhood or his widowerhood, as the case may be, and while a resident of
this State, to the deduction or cancellation in this subsection
[
provided for
honorably discharged veterans
]
and to such further deductions as from time to time may be provided by law.
���� b.��� A continuing care
retirement community shall receive a veterans' property tax deduction on behalf
of eligible veterans.� The amount of the property tax deduction shall be the
dollar amount of the deduction multiplied by the number of eligible veterans receiving
the property tax deduction immediately prior to moving into the continuing care
retirement community.� A person otherwise eligible for the veterans' deduction
who is a resident of a continuing care retirement community shall receive the
amount of the deduction to the extent of the share of the taxes assessed
against the real property of the continuing care retirement community that is
attributable to the unit that the resident occupies.� The continuing care
retirement community shall provide that amount as a payment or credit to the
resident.� That payment or credit shall be made to the resident no later than
30 days after the continuing care retirement community receives the property
tax bill on which the credit appears.� A veterans' property tax deduction shall
not be paid on behalf of any eligible veteran who resides in a continuing care
retirement community that is property tax-exempt.� A resident receiving a
payment or credit pursuant to this subsection shall not receive a veterans'
property tax deduction on any other residence owned in whole or in part by the
resident, or any residence in which the resident's spouse is living.
���� The surviving spouse of any
citizen and resident of this State who has met or shall meet his or her death
on active duty in any such service shall be entitled, during her widowhood or
his widowerhood, as the case may be, and while a resident of this State, to the
deduction in this subsection provided for
[
honorably
discharged
]
eligible
veterans.� The surviving spouse of any 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 any branch of the Armed Forces of the United States, or who has been or
may hereafter be
[
honorably
]
discharged or
released
[
under
honorable circumstances
]
from active service in any branch of the Armed Forces of the United States
in
accordance with subsection c. of this paragraph
shall be entitled, during
her widowhood or his widowerhood, as the case may be, and while a resident of
this State, to the deduction in this subsection
[
provided for honorably discharged
veterans
]
.
����
c.���� Except as otherwise
provided in this paragraph, a citizen and resident of the State shall be
entitled to the deductions allowed by this paragraph if the veteran was
discharged or released from active service in the Armed Forces of the United
States under any of the following circumstances:
����
(1)�� honorable discharge;
����
(2)�� honorable
circumstances; or
����
(3)�� other than honorable
circumstances, provided that the release did not occur as a result of one or
more infractions involving assault or illegal substances that would constitute
a crime or offense if the veteran were found guilty of the infraction in this
State.
(cf: Art.III, Sec.I, par.3,
effective December 3, 2020)
���� 2.��� When this proposed
amendment to the Constitution is finally agreed to pursuant to Article IX,
paragraph 1 of the Constitution, it shall be submitted to the people at the
next general election occurring more than three months after the final
agreement and shall be published at least once in at least one newspaper of
each county designated by the President of the Senate, the Speaker of the
General Assembly and the Secretary of State, not less than three months prior
to the general election.
���� 3.��� This proposed amendment
to the Constitution shall be submitted to the people at that election in the
following manner and form:
���� There shall be printed on each
official ballot to be used at the general election, the following:
���� a. In every municipality in
which voting machines are not used, a legend which shall immediately precede
the question as follows:
���� If you favor the proposition
printed below make a cross (X), plus (+), or check (
a
) in the square opposite the word "Yes." If you are
opposed thereto make a cross (X), plus (+) or check (
a
) in the square opposite the
word "No."
���� b. In
every municipality the following question:
CONSTITUTIONAL
AMENDMENT TO EXTEND ELIGIBILITY FOR VETERANS� PROPERTY TAX BENEFITS
YES
���� Do you approve amending the
Constitution to allow certain veterans to receive property tax benefits if
the veteran is discharged under other than honorable circumstances?
���� The amendment allows a
veteran to qualify for these benefits if the veteran was discharged under
other than honorable circumstances for misconduct that is not a crime or
offense in this State.
���� The veteran could receive
the $250 veterans� property tax deduction.� If totally disabled, the veteran
could be exempt from property tax.� A surviving spouse would receive the same
benefits.
INTERPRETIVE
STATEMENT
NO
���� This amendment allows
certain veterans to receive property tax benefits if the veteran is
discharged under other than honorable circumstances.� Veterans may be
discharged under other than honorable circumstances for misconduct that does
not require a military court martial.
���� Currently, property taxes
are reduced by $250 for certain veterans.� If totally disabled, a veteran may
pay no property tax.� These benefits are only for veterans who are honorably
discharged or released under honorable circumstances.
���� This amendment allows a
veteran to qualify for these benefits if the veteran was discharged under
other than honorable circumstances for misconduct that is not a crime or
offense in this State.� The veteran would not qualify if discharged for
misconduct involving assault or drugs that would be a crime or offense under
State law.
���� Qualified veterans would
receive the $250 veterans� property tax deduction.� If totally disabled, the
veteran could be exempt from property tax.� A surviving spouse would receive
the same benefits.
STATEMENT
���� This concurrent resolution
proposes to amend the New Jersey Constitution to allow certain veterans who
have been released from military service under other than honorable
circumstances to qualify for the $250 veterans� property tax deduction and the
100 percent property tax exemption for veterans with a total and permanent
service-connected disability.
���� Under current law, only
veterans who are honorably discharged or released under honorable circumstances
are eligible for the veterans� property tax deduction and the disabled
veterans� property tax exemption.
���� This concurrent resolution
extends eligibility for these benefits to veterans who are released under other
than honorable circumstances, provided that the release did not occur as a
result of one or more infractions involving assault or illegal substances that
would constitute a crime or offense if the veteran were found guilty of the
infraction in this State.� A veteran�s surviving spouse may continue to receive
the property tax deduction or exemption, as applicable, after the veteran�s
death, provided that the surviving spouse does not remarry.