Bill

Bill > S90


NJ S90

NJ S90
Permits veteran's property tax deduction for tax year when veteran was previously qualified to receive deduction and became owner of real property after October 1 of pretax year.


summary

Introduced
01/12/2016
In Committee
01/12/2016
Crossed Over
Passed
Dead
01/08/2018

Introduced Session

2016-2017 Regular Session

Bill Summary

This bill would allow a veteran who becomes the owner of the legal title to a parcel of real property after October 1 of the pretax year to be eligible to receive the veteran's property tax deduction on that parcel of real property for the tax year as long as the veteran was eligible to receive that property tax deduction on any other parcel of real property in the State prior to October 1 of the pretax year. Under current law, a veteran must be the owner of the legal title to the property as to which a veteran's property tax deduction is claimed on October 1 of the pretax year in order to be eligible to receive that property tax deduction for the tax year beginning the next January 1st. This bill would prevent a veteran from becoming ineligible for the veteran's property tax deduction if the veteran moved into a new home after October 1.

AI Summary

This bill would allow a veteran who becomes the owner of a parcel of real property after October 1 of the pre-tax year, but before December 31 of the pre-tax year, to be eligible to receive the veteran's property tax deduction for that tax year, as long as the veteran was previously eligible to receive the deduction on another property in the state prior to October 1. Under current law, a veteran must be the owner of the property on October 1 of the pre-tax year in order to receive the deduction for the following tax year, which could make a veteran ineligible if they moved to a new home after that date.

Committee Categories

Housing and Urban Affairs

Sponsors (4)

Last Action

Introduced in the Senate, Referred to Senate Community and Urban Affairs Committee (on 01/12/2016)

bill text


bill summary

Loading...

bill summary

Loading...
Loading...