Bill > S172

Introduced Session

This bill would continue the tax exempt status of property owned by a 100 percent disabled veteran whose home has been destroyed by flood, storm event, natural cause, or other act of God. Currently, 100 percent disabled veterans of this State may claim a full local property tax exemption on their dwelling homes and the ground upon which the respective dwellings are located. In the event a natural disaster, such as a storm or flood, destroys the dwelling, the property becomes taxable because it is no longer usable as the owner's residence. This bill would continue the tax exempt status that the prior dwelling house and land enjoyed before its destruction, so long as substantial, ongoing construction is undertaken within four years of the destruction. As a result of the effects of Superstorm Sandy, some tax exemptions on real property have lapsed as residents of this State attempt to recover from the devastation caused by the storm. In particular, the tax exempt status of some 100 percent disabled veterans in this State has lapsed and their properties have become taxable while they rebuild their storm damaged homes. This bill would ensure that disabled veterans are able to retain the tax exempt status of their property following the destruction of their homes by natural disasters, so long as they commence reconstruction or repairs within four years to make the property habitable again.

AI Summary

Committee Categories

Christopher Connors (R)*,  Nick Scutari (D)*, 

Introduced in the Senate, Referred to Senate Community and Urban Affairs Committee (on 01/11/2022)

Official Document