ACR 76 proposes a constitutional amendment to extend New Jersey's veterans' property tax deduction to surviving spouses of veterans who were not residents of New Jersey at the time of the veteran's death, but had previously been residents before and after their military service. Currently, the deduction applies only to surviving spouses of veterans who were residents at death; this bill would allow the Legislature to provide the deduction to spouses of veterans who met the residency requirement prior to service or after discharge. If passed, it would change the state constitution to permit this extension, requiring voter approval after legislative passage. The policy change would directly affect surviving spouses of veterans who served but lived outside New Jersey at death, while maintaining existing eligibility rules for veterans who died as residents.
ACR 11 proposes a constitutional amendment allowing New Jersey municipalities to offer a partial property tax exemption on the primary residence of eligible 9/11 first responders. It would specifically apply to police officers, firefighters, and EMTs disabled due to medical conditions certified as related to their work at the World Trade Center site after the 2001 terrorist attack. The exemption would cover the first 15% of a home's assessed value, with municipalities required to enact it via local ordinance after the Legislature passes implementing legislation. The state would not reimburse municipalities for lost tax revenue from this exemption. This amendment requires voter approval before any such local ordinances can be adopted.
This bill creates the "NJ Highlands Tax Fairness Fund" to allow residents in eight specific municipalities (Bloomsbury, Byram, Califon, Glen Gardner, Kinnelon, Lebanon, Ringwood, and West Milford) to redirect 10% of their New Jersey gross income tax - after credits for taxes paid to other jurisdictions - to their local government. Funds collected through this designation must be used exclusively to reduce property tax levies for residents in those municipalities. The program ensures these funds are distributed proportionally based on contributions and count as additional state aid, separate from other funding streams. It applies only to municipalities where 95% or more of land lies within the Highlands preservation area.
SCR 76 proposes a constitutional amendment requiring New Jersey to grant a 100% property tax exemption on the primary residence of police officers, firefighters, or emergency medical technicians (EMTs) who suffer line-of-duty injuries and qualify for an accidental disability pension. If approved by voters, the amendment would compel the Legislature to pass a law implementing this exemption. The exemption would apply solely to the primary residence of eligible first responders, covering all property taxes on that home. This measure does not provide immediate tax relief but sets up a process requiring voter approval before the exemption can be enacted through legislation.
This bill allows homeowners in New Jersey to claim a 25% tax credit against their state income tax for costs of rehabilitating qualified historic properties. It directly affects homeowners who own and occupy as their primary residence a property listed on the National Register of Historic Places, the New Jersey Register of Historic Places, or a locally designated historic district. To qualify, rehabilitation costs must equal at least 50% of the property's equalized assessed value, with no more than 60% of costs covering interior work, and the total credit for a property is capped at $25,000 over ten years. The credit reduces the homeowner's tax liability for the year the credit is certified, with excess amounts refunded as overpayments.
This bill provides additional state school aid to New Jersey school districts facing State aid reductions exceeding 1% of their 2023-2024 operating budget. Districts qualifying for this "Supplemental Stabilization Aid" receive funds equal to the amount their proposed cut exceeds that 1% threshold. To qualify, districts must submit a plan to the Commissioner of Education detailing how they will fund operations in future years without this aid. The aid, funded from the Property Tax Relief Fund, ensures no district experiences a larger aid reduction than 1% of its prior-year budget for the 2024-2025 school year.
This bill proposes a constitutional amendment to exempt the primary residence of a surviving spouse from property taxes if their first responder spouse (law enforcement, firefighter, or emergency medical service member) died while on duty. The exemption applies only to homes the first responder lived in as their primary residence at the time of death, and continues as long as the spouse owns, occupies the home, and does not remarry. The state would reimburse local taxing districts annually for the lost property tax revenue from these exempt properties. This amendment requires voter approval to become law, as it would amend the New Jersey Constitution.
This bill allows New Jersey's County Agriculture Development Boards to create a program accepting donated farmland from commercial farmers and leasing it to new farmers residing in the state. It also establishes a tax credit for donating land, capped at $100,000 or the value of the donated portion (calculated as a share of the farm's assessed value based on the donated acreage). To qualify for leased land, new farmers must meet board-established criteria, including New Jersey residency. Donors must apply for certification through the board to claim the tax credit, which is processed by the Division of Taxation.
This bill amends New Jersey's homestead property tax reimbursement program to exclude veteran disability compensation from the income calculation used for eligibility. Currently, veterans receiving disability compensation may be disqualified if that income pushes their total income over the program's limit. The bill changes the law so that veteran disability compensation is not counted toward the income threshold, allowing more veterans to qualify for the tax reimbursement. It directly affects veterans who own a homestead in New Jersey and receive disability compensation.
This bill (S 3710) expands an existing New Jersey property tax exemption to cover veterans with specific service-connected permanent total disabilities. It exempts the primary residence of qualifying veterans - those with disabilities like permanent paralysis, blindness, or amputations from service-related injuries - from "payments in lieu of property taxes" imposed by municipalities. Surviving spouses of eligible veterans or those who died in service also qualify for the exemption under defined conditions. The exemption applies only to the veteran’s or spouse’s primary residence, excluding homeowner association fees. It amends an existing law (P.L.1948, c.259) to include additional qualifying disabilities while excluding cases involving syphilis, alcohol misuse, or self-inflicted injury.
