SCR133

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:

3. Any citizen and resident of this State now or hereafter honorably discharged or released under honorable circumstances from active service, in time of war or other emergency as, from time to time, defined by the Legislature, 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 $50.00 or if the amount of any such tax bill shall be less than $50.00, to a cancellation thereof, which deduction or cancellation shall not be altered or repealed. Any person hereinabove described who has been or shall be declared by the United States Veterans Administration, 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] person who has met or shall meet his or her death on active duty in time of war or of other emergency as so defined 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 paragraph 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] person who has had or shall hereafter have active service in time of war or of other emergency as so defined 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 time or war or of other emergency as so defined 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 paragraph provided for honorably discharged veterans and to such further deductions as from time to time may be provided by law.

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 (•) in the square opposite the word "Yes." If you are opposed thereto make a cross (X), plus (+) or check (•) in the square opposite the word "No."

		CONSTITUTIONAL AMENDMENT EXTENDING PROPERTY TAX DEDUCTION TO NEW JERSEY RESIDENT WHO IS SURVIVING SPOUSE OF A NONRESIDENT VETERAN
	YES	Shall the amendment to Article VIII, Section I, paragraph 3 of the Constitution, agreed to by the Legislature, extending eligibility for a property tax deduction to a New Jersey resident who is the surviving spouse of a nonresident who was a war veteran or a member of the armed forces during wartime that died while on active duty, be adopted?
		INTERPRETIVE STATEMENT
	NO	At present, the Constitution provides that a New Jersey resident who is the surviving spouse of a war veteran, or of a wartime member of the armed forces who died while on active duty, is eligible to receive a $50 property tax deduction if the surviving spouse resides in New Jersey and the deceased spouse was a "citizen and resident" of New Jersey. The Constitution allows an additional deduction to be established by law when the deceased spouse had a service-connected disability. This amendment would eliminate the requirement that the deceased spouse must have been a "citizen and resident" of this State. It would allow a surviving spouse who lives in New Jersey to receive a deduction even if the deceased spouse had not lived here. The purpose of this change is to provide the same benefit to every resident surviving spouse whose husband or wife served their country during wartime whether or not the deceased spouse was a New Jersey resident.

This amendment shall become a part of the Constitution upon its adoption by the voters and surviving spouses covered by its provisions shall be eligible to receive a property tax deduction beginning with the next calendar year thereafter.

At present, the New Jersey Constitution provides that the surviving spouse of a war veteran, or of a wartime member of the armed forces who died while on active duty, is eligible to receive a $50 property tax deduction, if the surviving spouse resides in New Jersey and the deceased spouse was a "citizen and resident" of New Jersey. It allows an additional deduction, as established by law, when the deceased spouse had a service-connected disability. The amendment proposed by this concurrent resolution would eliminate the requirement that the deceased spouse must have been a "citizen and resident" of this State. This would allow a surviving spouse who lives in New Jersey to receive the deduction even if the deceased spouse had not lived here. The amendment's purpose is to provide the same benefit to every resident surviving spouse whose husband or wife served their country during wartime regardless of whether or not the deceased spouse was a New Jersey resident.

Proposes constitutional amendment to extend eligibility for property tax deduction to New Jersey resident who is the surviving spouse of a nonresident veteran.