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Special Session on Property Tax Reform
   

JOINT LEGISLATIVE COMMITTEE ON CONSTITUTIONAL REFORM AND CITIZENS PROPERTY TAX CONSTITUTIONAL CONVENTION


    FINAL REPORT - issued November 15, 2006, revised December 1, 2006
    EXECUTIVE SUMMARY


View/Hear Meetings

Establishment

The Joint Legislative Committee on Constitutional Reform and Citizens Property Tax Constitutional Convention was created by Assembly Concurrent Resolution No. 3. It is the duty of the committee to review and formulate proposals that address property tax reform through amendments to the Constitution of the State of New Jersey. The committee will also determine whether amendments to the State Constitution should be recommended to the Legislature for submission directly to the voters or whether such amendments should be referred to a citizens property tax constitutional convention to be convened for the purpose of reforming the system of property taxation.

Committee Members

Senator Bernard F. Kenny Jr.   -   Co-Chair
Assemblyman John J. Burzichelli   -   Co-Chair
Senator Leonard Lance
Senator Fred H. Madden Jr.
Assemblyman Louis M. Manzo
Assemblyman Richard A. Merkt

Committee Aides

Catherine Z. Brennan, OLS Aide (609) 984-6798
Philip Liloia, OLS Aide (609) 984-6798
Timothy P. Lydon, Senate Democratic Aide (609) 292-5215
Linda Schwimmer, Senate Democratic Aide (609) 292-5215
John Hutchison, Senate Republican Aide (609) 292-5199
Gina LaPlaca, Assembly Democratic Aide (609) 292-7065
Kay Walcott-Henderson, Assembly Democratic Aide (609) 292-7065
Mary C. Beaumont, Assembly Republican Aide (609) 292-5339
Joseph Glover, Assembly Republican Aide (609) 292-5339
   


Reports
    FINAL REPORT - issued November 15, 2006, revised December 1, 2006

    EXECUTIVE SUMMARY


Meeting Transcripts
    Transcription of Committee Meeting   -   8/4/2006

    Transcription of Committee Meeting   -   8/17/2006

    Transcription of Committee Meeting   -   9/7/2006

    Transcription of Committee Meeting   -   9/14/2006

    Transcription of Public Hearing   -   9/21/2006

    Transcription of Public Hearing   -   9/28/2006

    Transcription of Committee Meeting   -   10/5/2006

    Transcription of Committee Meeting   -   10/12/2006

    Transcription of Committee Meeting   -   10/19/2006

    Transcription of Committee Meeting   -   11/21/2006

    Transcription of Committee Meeting   -   12/7/2006


Written Testimony Submitted to Committee
    September 7, 2006

    September 14, 2006

    September 21, 2006

    September 28, 2006

    October 5, 2006

    October 12, 2006

    October 19, 2006


Resources
    List of Research Resources Provided for the JOINT LEGISLATIVE COMMITTEE ON CONSTITUTIONAL REFORM AND CITIZENS PROPERTY TAX CONSTITUTIONAL CONVENTION   -   8/4/2006
     Compiled by the Office of Legislative Services

Presentations
    Property Tax, State and Local Taxes and the New Jersey Constitution   -   8/4/2006
     Presented by the Office of Legislative Services
    Property Tax, State and Local Taxes and the New Jersey Constitution - Supplemental Slides   -   8/11/2006
     Presented by the Office of Legislative Services
    Regional Assessing and Tax Base Sharing   -   9/14/2006
     Presented by Bernard C. Haney, President of the Association of Municipal Assessors of New Jersey
    New Jersey Meadowlands Commission: Intermunicipal Tax Sharing Formula   -   9/14/2006
     Presented by Robert Ceberio, Executive Director of the New Jersey Meadowlands Commission
    Property Tax Cap Issues   -   10/5/2006
     Presented by Iris Lav, Deputy Director, Center on Budget and Policy Priorities
    New Jersey State Debt   -   10/12/2006
     Presented by Assemblyman Richard A. Merkt
    Introducing the SMART Bill   -   10/12/2006
     Presented by Assemblyman Louis M. Manzo
    Amending the State Constitution and Constitutional Conventions in New Jersey   -   10/19/2006
     Presented by the Office of Legislative Services
    Median Property Tax, Income Tax, and Sales Tax as Percent of Income   -   11/21/2006
     Presented by Assemblyman Louis M. Manzo

The following legislation relevant to the topics being studied by this special committee has been introduced in the 2006-07 legislative session

RESTRUCTURING OF REVENUE OR SPENDING
 
    ACR54 Amends State Constitution to provide annual spending limits for counties, municipalities and school districts and to provide for State aid for property tax relief for local governments that budget within those limits.
 
    ACR68 Proposes an amendment to the Constitution to prohibit the use of local real property taxes or a Statewide real property tax for funding the core curriculum content standards.
 
    ACR86 Amends Constitution to guarantee minimum State-funded 30 percent residential property tax reduction through oversight of State spending by new elective Auditor General and new restraints on increasing State revenue and spending.
 
    ACR149 Constitutional amendment to provide gross income tax credit equal to 33% of annual homestead school property tax.
 
    ACR155 Proposes a constitutional amendment to require refunds to homestead property tax payers of local school taxes to be funded by new State revenues to be established based upon two recommendations of a commission established therefor.
 
    SCR60 Proposes a constitutional amendment to require refunds to homestead property tax payers of local school taxes to be funded by new State revenues to be established based upon two recommendations of a commission established therefor.
 
    ACR172 Amends State Constitution to create surplus revenue funds in the State general fund and the Property Tax Relief Fund and to change the State revenue estimating process.
 
    ACR185 Proposes constitutional amendment to require that any State income tax surcharge be dedicated to pay for rebates of 50% of school property taxes paid by homestead property taxpayers and residential tenants.
 
    SCR94 Proposes constitutional amendment to require that any State income tax surcharge be dedicated to pay for rebates of 50% of school property taxes paid by homestead property taxpayers and residential tenants.
 
    SCR15 Proposes constitutional amendment to establish an annual State appropriations cap based on inflation plus State population growth, a reserve of one-half of revenues collected above State appropriations and directs one-half for direct property tax relief.
 
    SCR64 Proposes an amendment to the Constitution to prohibit the use of local real property taxes or a Statewide real property tax for funding the core curriculum content standards.

PROPERTY TAX: ASSESSMENT AND IMPOSITION
 
    ACR67 Proposes constitutional amendment to forbid imposition of a local or State property tax or certain other State taxes on intangible property.
 
    ACR72 Proposes constitutional amendment granting property assessment reductions for certain improvements to dwelling houses to provide living-quarters for senior citizen relatives.
 
    SCR11 Proposes constitutional amendment granting property assessment reductions for certain improvements to dwelling houses to provide living-quarters for senior citizen relatives.
 
    ACR102 Proposes constitutional amendment to limit assessment of homestead real property.
 
    SCR92 Proposes constitutional amendment to limit assessment of homestead real property.
 
    SCR98 Proposes constitutional amendment to require municipal referendum on reducing assessment of all real property within qualified common interest communities.

PROPERTY TAX: REDUCTIONS AND REBATES - VETERANS AND ACTIVE MILITARY
 
    ACR57 Proposes constitutional amendment to increase to $500 veterans' property tax deduction.
 
    ACR62 Proposes constitutional amendment to require annual cost of living adjustment to amount of veteran's property tax deduction.
 
    ACR66 Proposes constitutional amendment to extend eligibility for veterans' property tax deduction and disabled veterans' property tax exemption to residents of continuing care retirement communities.
 
    SCR52 Proposes constitutional amendment to extend eligibility for veterans' property tax deduction and disabled veterans' property tax exemption to residents of continuing care retirement communities.
 
    ACR84 Proposes constitutional amendment to provide property tax exemption for deployed members of U.S. Armed Forces.
 
    ACR97 Extends eligibility for veterans' property tax deduction to veterans who did not serve during time of war or other emergency.
 
    SCR16 Extends eligibility for veterans' property tax deduction to veterans who did not serve during time of war or other emergency.
 
    ACR105 Proposes constitutional amendment permitting certain veterans and their surviving spouses to receive enhanced homestead rebate amounts similar to the homestead rebate amounts allowed for senior and disabled residents.
 
    ACR115 Proposes constitutional amendment to provide annual property tax deduction to non-wartime veterans, and annual veteran's rebate to wartime and non-wartime veteran renters.
 
    SCR56 Proposes constitutional amendment to provide annual property tax deduction to non-wartime veterans, and annual veteran's rebate to wartime and non-wartime veteran renters.
 
    ACR193 Proposes constitutional amendment to permit Legislature to extend eligibility to receive veterans' property tax deduction to surviving spouse of nonresident veteran in certain circumstances.
 
    SCR76 Proposes constitutional amendment to permit Legislature to extend eligibility to receive veterans' property tax deduction to surviving spouse of nonresident veteran in certain circumstances.
 
    SCR69 Proposes constitutional amendment to extend eligibility for property tax deduction to New Jersey resident who is the surviving spouse of a nonresident veteran.
 
    SCR77 Proposes constitutional amendment to extend veterans' property tax deduction and exemption to dependent children of deceased veteran.
 
    SCR80 Proposes constitutional amendment to extend eligibility to receive veteran's $250 property tax deduction to surviving spouse of veteran who was not a State resident at the time of death.
 
    SCR87 Amends constitution to expand eligibility for veterans' property tax benefits, subject to conditions established by Legislature.

PROPERTY TAX REDUCTIONS AND REBATES - SENIORS AND DISABLED
 
    ACR58 Proposes constitutional amendment to increase to $500 senior and disabled persons' property tax deduction.
 
    SCR45 Proposes constitutional amendment to increase to $500 senior and disabled persons' property tax deduction.
 
    ACR59 Reduces by five per cent annually amount of local school purposes property taxes payable by senior citizens age 70 or older.
 
    SCR46 Reduces by five per cent annually amount of local school purposes property taxes payable by senior citizens age 70 or older.
 
    ACR69 Amends Constitution to permit legislation freezing school district taxes for senior and disabled citizens.
 
    SCR111 Amends Constitution to permit legislation freezing school district taxes for senior and disabled citizens.
 
    ACR70 Proposes additional $250 property tax deduction for certain senior citizens.
 
    ACR92 Proposes constitutional amendment to increase maximum income limitation for senior and disabled property tax deduction.
 
    ACR113 Proposes constitutional amendment to permit municipalities to place limits on municipal purposes portion of property tax bill for certain senior citizens.
 
    ACR122 Proposes constitutional amendment to increase annual income limitation for eligibility to receive property tax deduction for senior and disabled citizens.
 
    ACR123 Proposes constitutional amendment to establish homestead property tax reimbursement program for senior and disabled homeowners.
 
    ACR191 Proposes constitutional amendment to increase annual income limitation for senior and disabled citizens' $250 property tax deduction and bases future annual limitations on annual CPI changes.
 
    SCR100 Proposes constitutional amendment to increase annual income limitation for senior and disabled citizens' $250 property tax deduction and bases future annual limitations on annual CPI changes.
 
    SCR55 Proposes Constitutional amendment to increase annual income limit for eligibility to receive senior and disabled persons' property tax deduction.
 
    SCR65 Proposes constitutional amendment to increase to $500 senior and disabled persons' property tax deduction, and to increase eligibility income limits.
 
    SCR74 Proposes constitutional amendment to increase annual income limitation for eligibility to receive property tax deduction for senior and disabled citizens.

PROPERTY TAX REDUCTIONS AND REBATES - VOLUNTEER FIREFIGHTERS AND FIRST AID
 
    ACR87 Proposes constitutional amendment requiring Legislature to enact statute authorizing $150 property tax credit for primary residence of volunteer fire fighter or first aid squad member.
 
    SCR91 Proposes constitutional amendment requiring Legislature to enact statute authorizing $200 property tax credit for primary residence of volunteer fire fighter or first aid squad member.
 
    ACR89 Proposes constitutional amendment permitting Legislature to adopt statute allowing municipalities to enact ordinances authorizing property tax deduction for primary residence of volunteer firefighter or first aid squad member.
 
    SCR49 Proposes constitutional amendment requiring Legislature to enact statute authorizing property tax deduction for primary residence of volunteer firefighter, first aid or emergency services squad member.

CONSTITUTIONAL CONVENTION / SPECIAL SESSION
 
    ACR78 Proposes constitutional amendment to allow property tax reform constitutional convention held in 2005 to propose statutory changes.
 
    SCR38 Proposes constitutional amendment to allow property tax reform constitutional convention held in 2005 to propose statutory changes.
 
    ACR98 Proposes temporary amendment to State Constitution to permit State constitutional convention convened to provide property tax relief to propose constitutional amendments and statutory changes.
 
    ACR107 Proposes temporary constitutional amendment allowing State constitutional convention convened to reform system of property taxation to propose statutory changes.
 
    SCR68 Proposes temporary constitutional amendment allowing State constitutional convention convened to reform system of property taxation to propose statutory changes.
 
    ACR108 Provides for special session of Legislature to consider property tax reform.
 
    SCR18 Provides for special session of Legislature to consider property tax reform.
 
    ACR140 Proposes constitutional amendment allowing 2007 property tax reform constitutional convention to propose statutory changes.
 
    ACR141 Provides for special session of Legislature to consider property tax relief and reform.
 
    SCR104 Proposes temporary constitutional amendment to provide for State constitutional convention to reduce government spending and to reform system of property taxation.

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