Bill
Bill > S1053
NJ S1053
NJ S1053Authorizes proportional property tax exemption for honorably discharged veterans having a service-connected disability and proclaims that the State shall reimburse municipalities for cost of exemptions.
summary
Introduced
01/13/2026
01/13/2026
In Committee
01/13/2026
01/13/2026
Crossed Over
Passed
Dead
Introduced Session
2026-2027 Regular Session
Bill Summary
The bill grants a property tax exemption to honorably discharged veterans having a service-connected disability in proportion to their disability percentage rating. The exemption is only granted to those with a disability percentage rating of at least 30 percent, and the exemption is capped at $10,000. Those with a 100 percent disability percentage rating would still be allowed a 100 percent property tax exemption without a cap, as is the case under current law. In addition, the bill grants those honorably discharged veterans having less than a 100 percent service-connected disability, but who are unemployable, a 100 percent property tax exemption, which matches the current 100 percent property tax exemption for honorably discharged veterans having a 100 percent disability percentage rating. As under current law, the bill allows the 100 percent property tax exemption to extend to the surviving spouse of a veteran. However, the newly allowed property tax exemption for a veteran with a less than 100 percent property tax exemption would not extend to the surviving spouse. The bill also eliminates all references to medical conditions so that any service-connected disability, as determined by the United States Department of Veterans' Affairs, will make a veteran eligible for the property tax exemption. Finally, the bill proclaims that the State shall annually reimburse taxing districts, including for administrative costs, for the property tax exemptions granted to disabled veterans and their surviving spouses. The bill includes reporting provisions so proper reimbursement can be made.
AI Summary
This bill expands property tax exemptions for honorably discharged veterans with service-connected disabilities, meaning disabilities incurred during military service as determined by the U.S. Department of Veterans' Affairs. Previously, exemptions were limited to specific severe conditions; now, any veteran with a disability rating of at least 30% will receive an exemption proportional to their disability percentage, capped at $10,000, though those with a 100% disability rating will continue to receive a full exemption without a cap. Additionally, veterans with less than a 100% disability rating who are deemed unemployable due to their service-connected disability will also receive a 100% exemption. The bill also clarifies that the 100% exemption extends to the surviving spouse of a veteran who was eligible for it, but the new proportional exemption for those with less than a 100% disability rating will not extend to their surviving spouse. Crucially, the State will now reimburse municipalities for the cost of these exemptions, including administrative expenses, to ensure local governments are not financially burdened by this expanded benefit.
Committee Categories
Military Affairs and Security
Sponsors (21)
Nilsa Cruz-Perez (D)*,
Vin Gopal (D)*,
Carmen Amato (R),
Jon Bramnick (R),
Tony Bucco (R),
Patrick Diegnan (D),
Jim Holzapfel (R),
Gordon Johnson (D),
Joe Lagana (D),
Declan O'Scanlon (R),
Joe Pennacchio (R),
Vince Polistina (R),
Paul Sarlo (D),
Holly Schepisi (R),
Bob Singer (R),
Troy Singleton (D),
Parker Space (R),
Brian Stack (D),
Douglas Steinhardt (R),
Mike Testa (R),
Andrew Zwicker (D),
Last Action
Introduced in the Senate, Referred to Senate Military and Veterans' Affairs Committee (on 01/13/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.njleg.state.nj.us/bill-search/2026/S1053 |
| BillText | https://pub.njleg.gov/Bills/2026/S1500/1053_I1.HTM |
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