Proposes constitutional amendment to permit Legislature to extend eligibility to receive veterans' property tax deduction to surviving spouse of nonresident veteran in certain circumstances.

SCR77

SENATE CONCURRENT RESOLUTION No. 77

STATE OF NEW JERSEY

222nd LEGISLATURE

�

INTRODUCED FEBRUARY 2, 2026

Sponsored by:

Senator� MICHAEL L. TESTA, JR.

District 1 (Atlantic, Cape May and Cumberland)

SYNOPSIS

���� Proposes constitutional amendment to permit
Legislature to extend eligibility to receive veterans' property tax deduction
to surviving spouse of nonresident veteran in certain 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 Senate of the State of New
Jersey (the General Assembly concurring):

���� 1.��� The following proposed
amendment to the Constitution of the State of New Jersey is hereby agreed to:

PROPOSED
AMENDMENT

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

���� 3.� a.� Any citizen and
resident of this State now or hereafter honorably discharged or released under
honorable circumstances from active service in any branch of the Armed Forces
of the United States shall be entitled, annually to a deduction from the amount
of any tax bill for taxes on real and personal property, or both, including
taxes attributable to a residential unit held by a stockholder in a cooperative
or mutual housing corporation in the sum of $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thereof.� The deduction or cancellation shall not be altered or repealed.� Any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 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 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 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 shall be
entitled, during her widowhood or his widowerhood, as the case may be, and
while a resident of this State, to the deduction in this subsection provided
for honorably discharged veterans.

����
The Legislature may provide
the deduction or cancellation in this paragraph to the surviving spouse of a
person honorably discharged or released under honorable circumstances from
active service in any branch of the Armed Forces of the United States, but who
was not a citizen and resident of the State at the time of his or her death,
provided that the deceased veteran was a citizen and resident of the State for
any period of time prior to induction into any branch of the Armed Forces of
the United States, and also for any period of time following his or her
honorable discharge from such branch of the Armed Forces of the United States.�
Any deduction or cancellation provided to such a surviving spouse by the
Legislature pursuant to this paragraph shall continue only during his
widowerhood or her widowhood, as appropriate, and while the surviving spouse
remains a resident of this State.

(cf: Article VIII, Section I,
paragraph 3 amended 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 (
T
) in the square opposite the word
"Yes."� If you are opposed thereto make a cross (X), plus (+) or
check (
T
) in the square
opposite the word "No."

���� b.��� In every municipality
the following question:

$250
PROPERTY TAX DEDUCTION FOR SURVIVING SPOUSE OF NONRESIDENT VETERANS

YES

Do you approve the proposed amendment
to the State Constitution that would permit the Legislature to provide an
annual property tax deduction of $250 to the surviving spouse of a person
honorably discharged or released under honorable circumstances from active
service in any branch of the Armed Forces of the United States, but who was
not a citizen and resident of the State at the time of his or her death;
provided that the deceased was a resident of the State for any period of time
prior to, and subsequent to, his or her service in the Armed Forces of the
United States?

INTERPRETIVE
STATEMENT

NO

This proposed constitutional
amendment would permit the Legislature to provide an annual property tax
deduction of $250 to the surviving spouse of a person honorably discharged or
released under honorable circumstances from active service in any branch of
the Armed Forces of the United States, but who was not a citizen and resident
of the State at the time of his or her death.� In order for the surviving
spouse to be eligible for this deduction, the� deceased veteran must have
lived in New Jersey for any period of time both prior to, and subsequent to,
his or her service in the Armed Forces of the United States.

STATEMENT

���� If approved by the voters of
the State, this proposed amendment to the State Constitution would authorize
the Legislature to provide an annual property tax deduction of $250 to the
surviving spouse of a person honorably discharged or released under honorable
circumstances from active service in any branch of the Armed Forces of the
United States, but who was not a citizen and resident of the State at the time
of his or her death.� The proposed amendment would require that the deceased
had lived in New Jersey for any period of time both prior to, and subsequent
to, his or her service in the Armed Forces of the United States, in order for
the surviving spouse to be eligible for this deduction.