Bill > A2472

Introduced Session

This bill provides that the total property tax exemption extended to totally disabled veterans is to be retroactive to the effective date of the determination of the veteran's total disability by the United States Department of Veterans Affairs. The bill also requires that the governing body of each municipality return all taxes collected on the veteran's property after the effective date of the determination of total disability by the United States Department of Veterans Affairs, and requires the State to reimburse municipalities for the amount of such property taxes returned to a totally disabled veteran pursuant to the requirements of the bill. This bill is intended to address the problem that sometimes occurs in the determination of a veteran's status as 100% disabled by the United States Department of Veterans Affairs. Such a determination may take several years to certify, which results in the payment by the veteran of real property taxes for those years. Under current law, a municipality is permitted, but not required, to refund these property taxes paid by a veteran who becomes certified as 100% disabled prior to the certification of that 100% disability. Many municipalities do not make such refunds, which results in a 100% disabled veteran, who is entitled to a property tax exemption, having to pay property taxes for years in which no such payment should have been required.

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Wayne DeAngelo (D)*,  Edward Thomson (R), 

Introduced, Referred to Assembly State and Local Government Committee (on 02/01/2018)