This bill amends current property tax exemption laws in New Jersey to provide a proportional property tax exemption for honorably discharged veterans with service-connected permanent disabilities, including those with mental illnesses. The new language allows veterans to receive a tax exemption proportional to their disability rating, as determined by the United States Department of Veterans Affairs, up to 100 percent. Additionally, the bill expands eligibility for the exemption to include the surviving civil union partners and domestic partners of disabled veterans, allowing them to maintain the exemption until they enter into a new civil union, domestic partnership, or remarry.
The bill also clarifies the definitions of "mental illness," "surviving civil union partner," and "surviving domestic partner," ensuring that the property tax exemption applies to a broader range of individuals affected by the service-related disabilities of veterans. The changes aim to provide equitable tax relief to veterans and their families, recognizing the sacrifices made by those who served in the Armed Forces and addressing the needs of veterans with mental health challenges.
Statutes affected: Introduced: 54:4-3.30, 54:4-3.31, 54:4-3.32