 |
| |
|
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.
|
