New Jersey Public Question 2, Peacetime Veterans Eligible for Property Tax Deduction Amendment (2020)

New Jersey Public Question 2
Election date November 3, 2020
Topic Taxes and Veterans
Status a Approved
Type Constitutional amendment	Origin State legislature
List of New Jersey measuresNJ Question 1NJ Question 2NJ Question 3Submit

New Jersey Public Question 2, the Peacetime Veterans Eligible for Property Tax Deduction Amendment. was on the ballot in New Jersey as a legislatively referred constitutional amendment on November 3, 2020. Public Question 2 was approved.

A "yes" vote supported this constitutional amendment to make peacetime veterans eligible for a $250 property tax deduction.

A "no" vote opposed this constitutional amendment, thereby continuing to provide the tax deduction to wartime veterans but not peacetime veterans.

Election results

New Jersey Public Question 2
Result		Votes	Percentage
Yes		3,064,754	76.48%
No		942,580	23.52%

Results are officially certified.

Source

Overview

What did the ballot measure change?

See also: Constitutional changes

Question 2 expanded the state's $250 property tax deduction for wartime veterans to peacetime veterans. The ballot measure also made surviving spouses of deceased peacetime veterans eligible for the tax deduction. As of 2020, the surviving spouses of deceased wartime veterans, but not peacetime veterans, were eligible for the tax deduction.

The ballot measure expanded the 100 percent property tax exemption for disabled wartime veterans with total and permanent service-related disabilities to disabled peacetime veterans with total and permanent service-related disabilities. The disabled veterans' surviving spouses were eligible to receive the exemption.

Both wartime and peacetime veterans needed to have received an honorable discharge or been released from active service under honorable circumstances to be eligible for either the deduction or exemption.

What were the estimated costs of the tax changes?

The Office of Legislative Services (OLS) estimated that there were 53,274 property-owning peacetime veterans and 440 peacetime veterans living in continuing care retirement communities. According to OLS, an increase in the number of veterans' deductions for peacetime veterans would cost the state about $13.6 million for tax year 2020. The OLS was unable to estimate the number of surviving spouses of peacetime veterans, who were eligible to receive the deduction.

OLS estimated that 4,340 disabled peacetime veterans paid property taxes in 2018. Therefore, the constitutional amendment would have provided $38 million in tax exemptions in 2018. The OLS was unable to estimate the number of surviving spouses of peacetime veterans, who were eligible to receive the exemption.

Text of measure

Ballot question

The ballot question was as follows:

“

PROPERTY TAX DEDUCTION AND EXEMPTION FOR PEACETIME VETERANS Do you approve amending the Constitution to give a $250 property tax deduction to veterans who did not serve in time of war? Do you also approve amending the Constitution to give a 100 percent property tax exemption to certain totally disabled veterans who did not serve in time of war? The widow or widower of these veterans also would receive this $250 deduction or 100 percent exemption after the veteran’s death.

”

Ballot summary

The interpretive statement was as follows:

“

INTERPRETIVE STATEMENT This amendment would give a $250 property tax deduction to veterans who did not serve in time of war. The widow or widower of a veteran who did not serve in time of war would receive this deduction after the veteran’s death. The amendment also extends the 100 percent property tax exemption for disabled veterans to veterans who became disabled during peacetime military service. Persons who became disabled during peacetime military service and reside in a continuing care retirement community would not receive the 100 percent exemption for disabled veterans. Currently, these property tax deductions and exemptions are only given to veterans who served during time of war. The amendment would give the deductions and exemptions to veterans who did not serve in wartime.

”

Constitutional changes

The ballot measure amended Section I, Paragraph 3 of Article VIII of the New Jersey Constitution. The following underlined text was added and struck-through text was deleted:

Note: Hover over the text and scroll to see the full text.

3. a. Any citizen and resident of this State now or hereafter honorably discharged or released under honorable circumstances from active service, in time of war or other emergency as, from time to time, defined by the Legislature, in any branch of the Armed Forces of the United States shall be entitled, annually to a deduction from the amount of any tax bill for taxes on real and personal property, or both, including taxes attributable to a residential unit held by a stockholder in a cooperative or mutual housing corporation, in the sum of $50 or if the amount of any such tax bill shall be less than $50, to a cancellation thereof, except that the deduction or cancellation shall be $100 in tax year 2000, $150 in tax year 2001, $200 in tax year 2002 and $250 in each tax year thereafter, or if the amount of any such tax bill shall be less than $250, to a cancellation thereof. The deduction or cancellation shall not be altered or repealed. Any person hereinabove described who has been or shall be declared by the United States Veterans Administration United States Department of Veterans Affairs, or its successor, to have a service-connected disability, shall be entitled to such further deduction from taxation as from time to time may be provided by law. The surviving spouse of any citizen and resident of this State who has met or shall meet his or her death on active duty in time of war or of other emergency as so defined in any such service shall be entitled, during her widowhood or his widowerhood, as the case may be, and while a resident of this State, to the deduction or cancellation in this subsection provided for honorably discharged veterans and to such further deduction as from time to time may be provided by law. The surviving spouse of any citizen and resident of this State who has had or shall hereafter have active service in time of war or of other emergency as so defined in any branch of the Armed Forces of the United States and who died or shall die while on active duty in any branch of the Armed Forces of the United States, or who has been or may hereafter be honorably discharged or released under honorable circumstances from active service in time of war or of other emergency as so defined in any branch of the Armed Forces of the United States shall be entitled, during her widowhood or his widowerhood, as the case may be, and while a resident of this State, to the deduction or cancellation in this subsection provided for honorably discharged veterans and to such further deductions as from time to time may be provided by law.

b. A continuing care retirement community shall receive a veterans’ property tax deduction on behalf of eligible veterans. The amount of the property tax deduction shall be the dollar amount of the deduction multiplied by the number of eligible veterans receiving the property tax deduction immediately prior to moving into the continuing care retirement community. A person otherwise eligible for the veterans’ deduction who is a resident of a continuing care retirement community shall receive the amount of the deduction to the extent of the share of the taxes assessed against the real property of the continuing care retirement community that is attributable to the unit that the resident occupies. The continuing care retirement community shall provide that amount as a payment or credit to the resident. That payment or credit shall be made to the resident no later than 30 days after the continuing care retirement community receives the property tax bill on which the credit appears. A veterans’ property tax deduction shall not be paid on behalf of any eligible veteran who resides in a continuing care retirement community that is property tax-exempt. A resident receiving a payment or credit pursuant to this subsection shall not receive a veterans’ property tax deduction on any other residence owned in whole or in part by the resident, or any residence in which the resident’s spouse is living.

The surviving spouse of any citizen and resident of this State who has met or shall meet his or her death on active duty in time of war or of other emergency as so defined in any such service shall be entitled, during her widowhood or his widowerhood, as the case may be, and while a resident of this State, to the deduction in this subsection provided for honorably discharged veterans. The surviving spouse of any citizen and resident of this State who has had or shall hereafter have active service in time of war or of other emergency as so defined in any branch of the Armed Forces of the United States and who died or shall die while on active duty in any branch of the Armed Forces of the United States, or who has been or may hereafter be honorably discharged or released under honorable circumstances from active service in time of war or of other emergency as so defined in any branch of the Armed Forces of the United States shall be entitled, during her widowhood or his widowerhood, as the case may be, and while a resident of this State, to the deduction in this subsection provided for honorably discharged veterans.

Readability score

See also: Ballot measure readability scores, 2020

Using the Flesch-Kincaid Grade Level (FKGL and Flesch Reading Ease (FRE) formulas, Ballotpedia scored the readability of the ballot title and summary for this measure. Readability scores are designed to indicate the reading difficulty of text. The Flesch-Kincaid formulas account for the number of words, syllables, and sentences in a text; they do not account for the difficulty of the ideas in the text. The state legislature wrote the ballot language for this measure. The FKGL for the ballot title is grade level 12, and the FRE is 41. The word count for the ballot title is 76, and the estimated reading time is 20 seconds. The FKGL for the ballot summary is grade level 13, and the FRE is 35. The word count for the ballot summary is 123, and the estimated reading time is 32 seconds.

Sponsors

Supporters

Officials

• State Senator Christopher Bateman (R)
• State Senator Chris Brown (R)
• State Senator Joseph Cryan (D)
• State Senator Patrick Diegnan Jr. (D)
• State Senator Vin Gopal (D)
• State Senator Linda Greenstein (D)
• State Senator Fred Madden (D)
• State Senator Joseph Vitale (D)
• Assemblymember John Armato (D)
• Assemblymember Daniel Benson (D)
• Assemblymember Ronald Dancer (R)
• Assemblymember Joseph Danielsen (D)
• Assemblymember Wayne P. DeAngelo (D)
• Assemblymember Joann Downey (D)
• Assemblymember Roy Freiman (D)
• Assemblymember Eric Houghtaling (D)
• Assemblymember Valerie Vainieri Huttle (D)
• Assemblymember Angelica Jimenez (D)
• Assemblymember Pamela R. Lampitt (D)
• Assemblymember Vincent Mazzeo (D)
• Assemblymember Carol Murphy (D)
• Assemblymember Nancy Pinkin (D)
• Assemblymember Parker Space (R)
• Assemblymember Edward Thomson III (R)
• Assemblymember Cleopatra Tucker (D)
• Assemblymember Jay Webber (R)
• Assemblymember Harold Wirths (R)
• Assemblymember Andrew Zwicker (D)

Arguments

• Sen. Christopher Bateman (R-16): "Everyone who has served our nation and worn our country’s uniform should be respected and recognized as such. ... Our brave veterans who sacrificed life and limb to defend our freedoms we hold dear deserve to receive a tax break. Expanding New Jersey’s property tax deduction to our Garden State veterans who honorably served is our small way of saying ‘thank you for your service.'"

Campaign finance

Total campaign contributions:
Support:	$0.00
Opposition:	$0.00

See also: Campaign finance requirements for New Jersey ballot measures

Ballotpedia has not identified ballot question committees registered to support or oppose the ballot measure.

Media editorials

Support

The following media editorial boards published an editorial supporting the ballot measure:

• The Philadelphia Inquirer Editorial Board: We support marijuana legalization and tax breaks for veterans. Vote Yes on Questions 1 and 2.

Opposition

Ballotpedia had not identified media editorial boards that published editorials in opposition to the ballot measure.

Background

Changes to veterans' property taxes

Section 1(3) of Article VIII of the New Jersey Constitution addresses property tax exemptions and deductions for veterans and their surviving spouses. Between 1947, when the state constitution was enacted, and 2019, voters decided and approved seven ballot measures to amend Section 1(3).

• Question 1 (1947): Voters adopted a new state constitution on November 4, 1947. The new constitution contained a property tax exemption for eligible veterans. The exemption subtracted $500 from the assessed value of a veteran's property. For example, if a property was valued at $30,000, the veteran would pay taxes on $25,500 of the property's value.

• Question 2 (1953): The constitutional amendment, which received 84.3 percent of the vote, expanded the tax exemption on a property's assessed value to the widows of eligible veterans and soldiers killed during a war or emergency.

• Question 3 (1963): Question 3 received 68.0 percent of the vote on November 5, 1963. The constitutional amendment changed the $500 assessed value exemption to a $50 tax bill deduction. For example, if a property tax bill was $1,000, the eligible veteran's tax bill would be lowered to $950.

• Question 7 (1983): Question 7 changed the term widow to surviving spouse, qualifying widowers of eligible veterans and soldiers killed during a war or emergency to receive the tax bill deduction.

• Question 3 (1988): The constitutional amendment expanded the tax bill deduction to eligible veterans who held stock in a cooperative or mutual housing corporation.

• Question 2 (1999): Question 2 received 77.4 percent of the vote on November 2, 1999. Question 2 increased the tax bill deduction from $50 to $100 in 2000, $150 in 2001, $200 in 2002, $250 in 2003 and each year thereafter. The increases were the first since the tax bill deduction was enacted in 1963.

• Question 1 (2019): Question 1 was approved with 75.0 percent of the vote. Question 1 extended the $250 property tax deduction that veterans receive to continuing care retirement centers on behalf of the veterans living there. The ballot measure required the continuing care retirement center to provide the $250 to an eligible veteran, or an eligible surviving spouse of a veteran or soldier, as a payment or credit.

Tax policies on the ballot in 2020

See also: Taxes on the ballot

In 2020, voters in 14 states voted on 21 ballot measures addressing tax-related policies. Ten of the measures addressed taxes on properties, three were related to income tax rates, two addressed tobacco taxes, one addressed business-related taxes, one addressed sales tax rates, one addressed fees and surcharges, and one was related to tax-increment financing (TIF).

Click Show to read details about the tax-related measures on statewide ballots in 2020.

Tax-related policy ballot measures in 2020

Income Tax a/ot Arizona Proposition 208: The campaign Invest in Education proposed the ballot initiative to enact a 3.50% income tax, in addition to the existing income tax (4.50% in 2020), on income above $250,000 (single filing) or $500,000 (joint filing). Proposition 208 was designed to distribute the revenue from the 3.50% income tax to teacher and classroom support staff salaries, retention programs, and career and technical education programs. a Colorado Proposition 116: In 1987, the state's income tax was changed from graduated rates to a flat rate. Going into 2020, that flat rate was 4.63%. The ballot initiative reduced the rate from 4.63% to 4.55%. d Illinois Allow for Graduated Income Tax Amendment: The Illinois State Legislature proposed this constitutional amendment to allow the state to enact legislation for a graduated income tax. Going into 2020, the state constitution required that the state personal income tax be a flat rate. Gov. J.B. Pritzker (D), who advocated for a graduated income tax during his gubernatorial campaign, was providing funds to the campaign backing the amendment. Business-Related Taxes d Alaska Ballot Measure 1: The campaign Vote Yes for Alaska's Fair Share proposed the ballot initiative to increase taxes on oil production fields located in Alaska's North Slope that exceeded certain output minimums. According to Robin Brena, chairperson of Vote Yes for Alaska's Fair Share, three oil production fields—Alpine, Kuparuk, and Prudhoe Bay—met those criteria. BP, Conoco Phillips, ExxonMobil, and Hilcorp Energy funded the campaign to defeat Measure 1. a Nebraska Initiative 431: The initiative was designed to impose an annual tax of 20% on gross gambling revenue of licensed gaming operators; distributing 2.5% of tax revenue to the Compulsive Gamblers Assistance Fund, 2.5% to the General Fund, 70% to the Property Tax Credit Cash Fund, and 25% to the counties where gambling is authorized at licensed racetracks. The initiative was one of three initiatives that together were designed to authorize, regulate, and tax gambling at racetracks in Nebraska. Property-Related Taxes d California Proposition 15: The ballot initiative would have amended Proposition 13 (1978), which required that residential, commercial, and industrial properties are taxed based on their purchase price, with an annual adjustment based on inflation or 2%, whichever was lower. Proposition 15 would have required commercial and industrial properties, except those zoned as commercial agriculture, to be taxed based on their market value. In California, the proposal to assess taxes on commercial and industrial properties at market value, while continuing to assess taxes on residential properties based on the purchase price, is known as split roll. The state fiscal analyst estimated that Proposition 15 would generate between $6.5 billion and $11.5 billion. Proposition 15 would have required that the revenue be allocated to local governments and schools. a California Proposition 19: The state Legislature proposed the constitutional amendment as a compromise with the California Association of Realtors, which had qualified a different ballot initiative. Proposition 19 was designed to allow tax assessments to be transferred from someone's old home to their new home anywhere in the state and increased the number of times that tax assessments can be transferred from one to three for persons over 55 years old or with severe disabilities. Proposition 19 was also designed to require that inherited homes that are not used as principal residences, such as second homes or rentals, be reassessed at market value when transferred. a Colorado Amendment B: The constitutional amendment repealed the Gallagher Amendment (1982), which required a 45%-55% ratio between residential assessment rates and non-residential assessment rates regarding tax revenue. Therefore, Amendment B permitted the Colorado Legislature to define tax assessment limits without reference to the 45%-55% ratio requirement. In Florida, Georgia, Louisiana, New Jersey, and Virginia, voters also decided eight ballot measures related to exemptions, adjustments, and payments: Florida Amendment 5, Florida Amendment 6, Referendum A, Louisiana Amendment 2, Louisiana Amendment 5, Louisiana Amendment 6, New Jersey Question 2, and Virginia Question 2. Sales Tax a Arkansas Issue 1: The ballot measure continued an existing a 0.5% sales tax, with revenue dedicated to roads, highways, and bridges. Going into 2020, the tax was set to expire in 2023. Issue 1 had the support of Gov. Asa Hutchinson (R), and the campaign behind Issue 1 received financial support from Alice and Jim Walton. Tobacco a Colorado Proposition EE: The ballot measure increased the tax rate on cigarettes from 84 cents per pack to $2.64 per pack and the tax rate on tobacco products from 40% of the manufacturer's list price to 62% of the manufacturer's list price. The ballot measure created a tax on nicotine products, such as e-cigarettes, with scheduled increases over seven years to 62% of the manufacturer's list price. Revenue from the tax increases was dedicated to preschool, education, housing, and the General Fund. a Oregon Measure 108: The ballot measure increased the cigarette tax from $1.33 to $3.33 per pack. The ballot measure also taxed e-cigarettes and other nicotine inhalants at a rate of 65% of the wholesale sales price and cigars at 65% of the wholesale sales price (but not to exceed $1.00 per cigar). Measure 108 dedicated revenue from the tax increases to the Oregon Health Authority. Fees a Colorado Proposition 117: In 1992, the Colorado Taxpayer's Bill of Rights (TABOR) Amendment defined government-owned firms that provide goods or services for a fee as enterprises. Examples of enterprises include state nursing homes, state lotteries, Colorado Correctional Industries, and College Assist. The ballot measure was designed to require voter approval of laws that create new enterprises should the enterprise's projected or actual revenue from fees and surcharges exceed $100 million within the first five years. TIF a Nebraska Amendment 2: The constitutional amendment increased the repayment period for tax increment financing from 15 to 20 years for areas where more than one-half of properties are designated as extremely blighted.

Referred amendments on the ballot

From 1995 through 2019, the state legislature referred 32 constitutional amendments to the ballot. Voters approved 29 and rejected three of the referred amendments. Half of the amendments (16 of 32) were referred to the ballot during even-numbered election years. The remaining 50 percent of the amendments (16 of 32) appeared on the ballot during odd-numbered election years. The average number of amendments appearing on the ballot during an even-numbered election year was around one. The approval rate at the ballot box was 90.6 percent during the 24-year period from 1995 through 2019. The rejection rate was 9.4 percent.

Legislatively-referred constitutional amendments, 1995-2019
Total number	Approved	Percent approved	Defeated	Percent defeated	Even-year average	Even-year median	Even-year minimum	Even-year maximum
32	29	90.63%	3	9.38%	1.33	1.50	0	3

Path to the ballot

Amending the New Jersey Constitution

See also: Amending the New Jersey Constitution

In New Jersey, there are two avenues for the state Legislature to refer a constitutional amendment to the ballot. First, the legislature can refer an amendment to the ballot through a 60 percent vote of both chambers during one legislative session. Second, the legislature can refer an amendment through a simple majority vote (50%+1) in each legislative chamber during two successive legislative sessions. The governor's signature is not needed to place a constitutional amendment on the ballot.

ACR 253 in the state Legislature

On December 16, 2019, a group of six legislators introduced the constitutional amendment as Assembly Concurrent Resolution (ACR 253). Both chambers of the New Jersey State Legislature passed ACR 253 in unanimous votes, excluding abstaining and absent members, on January 13, 2020.

Vote in the New Jersey General Assembly January 13, 2020
Requirement: Three-fifths (60 percent) vote of all members in each chamber
Number of yes votes required: 48  a
	Yes	No	Not voting
Total	72	0	8
Total percent	90.00%	0.00%	10.00%
Democrat	51	0	3
Republican	21	0	5

Vote in the New Jersey State Senate January 13, 2020
Requirement: Three-fifths (60 percent) vote of all members in each chamber
Number of yes votes required: 24  a
	Yes	No	Not voting
Total	38	0	2
Total percent	95.00%	0.00%	5.00%
Democrat	24	0	1
Republican	14	0	1

How to cast a vote

See also: Voting in New Jersey

Click "Show" to learn more about voter registration, identification requirements, and poll times in New Jersey.

How to cast a vote in New Jersey

The information below covers regular voting policies in the state. Information may have not applied to the election on November 3, 2020, because of temporary changes in response to coronavirus. Click here to read about changes made for the 2020 elections. Poll times In New Jersey, all polls are open from 6:00 a.m. to 8:00 p.m. Eastern Time. An individual who is in line at the time polls close must be allowed to vote. Registration Check your voter registration status here. To register to vote in New Jersey, each applicant must be a citizen of the United States and a resident of the county in which they are registering for at least 30 days prior to the election. Seventeen-year-olds may register to vote, although they may not vote until they have turned 18. Individuals serving a felony sentence or on probation or parole because of a felony may not register to vote. The voter registration deadline is 21 days before the next election. Registration applications can be downloaded from the state website and mailed to the county commissioner of registration or superintendent of elections. Registration applications are also available at various county offices and state agencies, such as the Division of Elections and Division of Motor Vehicle offices. Automatic registration New Jersey enacted automatic voter registration in 2018. Online registration See also: Online voter registration New Jersey has implemented an online voter registration system. Residents can register to vote by visiting this website. Same-day registration New Jersey does not allow same-day voter registration. Residency requirements In order to register to vote in New Jersey, applicants must be a resident of the county in which they are registering for at least 30 days prior to the election. Verification of citizenship See also: Laws permitting noncitizens to vote in the United States New Jersey does not require proof of citizenship for voter registration. An individual must attest that they are a U.S. citizen when registering to vote. According to the state's voter registration application, a false or fraudulent registration may result in a "fine of up to $15,000, imprisonment up to 5 years, or both pursuant to R.S. 19:34-1." All 49 states with voter registration systems require applicants to declare that they are U.S. citizens in order to register to vote in state and federal elections, under penalty of perjury or other punishment. Seven states — Alabama, Arizona, Georgia, Kansas, Louisiana, New Hampshire, and Wyoming — have laws requiring verification of citizenship at the time of voter registration, whether in effect or not. In three states — California, Maryland, and Vermont — at least one local jurisdiction allows noncitizens to vote in some local elections. Noncitizens registering to vote in those elections must complete a voter registration application provided by the local jurisdiction and are not eligible to register as state or federal voters. Verifying your registration The New Jersey Secretary of State’s Office allows residents to check their voter registration status online by visiting this website. Voter ID requirements New Jersey does not require voters to present identification while voting, in most cases. However, if a voter does not provide valid identification at the time of registration, he or she must show identification at the polling place. Voters can present the following forms of identification: New Jersey driver's license Military or other government ID Student or job ID Store membership card United States Passport, Bank statement Car registration Government check or document Non-photo NJ driver's license Rent receipt Sample Ballot Utility bill Any other official document

See also

2020 measures

• 2020 ballot measures
• Taxes on the ballot
• Veterans on the ballot

New Jersey

• New Jersey ballot measures
• New Jersey ballot measure laws

News and analysis

• Ballot measure lawsuits
• Ballot measure readability
• Ballot measure polls

External links

• Assembly Concurrent Resolution 253