New Jersey Public Question 1, Property Tax Deduction for Veterans Extended to Continuing Care Retirement Communities Amendment (2019)
| New Jersey Public Question 1 | |
|---|---|
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| Election date November 5, 2019 | |
| Topic Taxes and Property | |
Status Approved | |
| Type Constitutional amendment | Origin State legislature |
New Jersey Public Question 1, the Property Tax Deduction for Veterans Extended to Continuing Care Retirement Communities Amendment, was on the ballot in New Jersey as a legislatively referred constitutional amendment on November 5, 2019. The ballot measure was approved.
A "yes" vote supported this constitutional amendment to:
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A "no" vote opposed this constitutional amendment, thus:
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Election results
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New Jersey Public Question 1 |
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| Result | Votes | Percentage | ||
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918,077 | 75.96% | ||
| No | 290,529 | 24.04% | ||
Overview
What did this ballot measure change?
As of 2019, veterans who were honorably discharged or released under honorable circumstances and served during a time of war were eligible to receive a $250 deduction from their property tax bill in New Jersey. Surviving spouses of honorably discharged veterans who are deceased or soldiers who died on active duty during war could also claim the deduction as well.
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. Continuing care retirement centers that are tax-exempt are ineligible to receive the deductions under the measure.[1]
Text of measure
Ballot question
The ballot question was as follows:[1]
| “ |
Do you approve amending the Constitution to allow eligible veterans to receive the value of the veterans’ property tax deduction if they reside in a continuing care retirement community? The deduction shall be provided to a continuing care retirement community, which shall pass the value of the deduction on to the eligible veterans who live there.[2] |
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Ballot summary
The interpretive statement was as follows:[1]
| “ |
This amendment would allow eligible veterans who live in continuing care retirement communities to receive the value of the $250 property tax deduction currently granted to veterans who reside in a private residence. This amendment would give the veterans’ property tax deduction to continuing care retirement communities on behalf of eligible veterans. The total amount of the deduction given to a continuing care retirement community would be based on the number of eligible veterans who live there. The community would be required to pass the value of the deduction on to each eligible veteran. Deductions would not be paid to continuing care retirement communities that are property tax-exempt. An eligible veteran who receives the value of a deduction through a continuing care retirement community cannot receive a veterans’ property tax deduction on any other home he or she owns or in which a spouse lives. Eligible veterans must be New Jersey residents. They must have served in the military in time of war, or other emergency. They must be honorably discharged.[2] |
” |
Constitutional changes
- See also: Article VIII, New Jersey Constitution
The measure amended Section 1(3) of Article VIII of the New Jersey Constitution. The following underlined text was added and struck-through text was deleted:[1]
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. 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, 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 paragraph 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 paragraph 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.[2]
Readability score
- See also: Ballot measure readability scores, 2019
| 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.
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Support
State Senators Vin Gopal (D-11), Fred Madden (D-4), Chris Brown (R-2), Linda Greenstein (D-14), Joseph Pennacchio (R-26), Nilsa Cruz-Perez (D-5), and Christopher Bateman (R-16) sponsored the constitutional amendment in the state legislature.[3]
Arguments
- Sen. Vin Gopal (D-11) said, "The veterans’ property tax deduction is one of the many small ways that New Jersey acknowledges our veterans for the sacrifices they have made for our country and our state. However, this deduction currently only applies to homeowners, and many of our elderly veterans live in retirement communities where they don’t own their living space, but nonetheless have extensive housing expenses. This legislation is a simple and common-sense extension to make the tax deduction apply to all veterans equally. It’s the right thing to do."[4]
Opposition
Arguments
- Bill Spadea, a radio and television host, said, "How about instead of a fake helping hand, we offer a real one? Tax credits for veteran owned businesses. Lower tax rates for veterans with no kids in public schools. Better transportation options and help in the transition from military to civilian life. But a $250 tax credit that goes to a for-profit institution with the promise of that value being transferred to the vet? It's ridiculous and insulting to anyone who has served or has a friend or family member who has served."[5]
Campaign finance
| Total campaign contributions: | |
| Support: | $0.00 |
| Opposition: | $0.00 |
Ballotpedia did not identify ballot question committees registered to support or oppose the ballot measure.[6]
Media editorials
- See also: 2019 ballot measure media endorsements
Ballotpedia identified the following media editorial boards as taking positions on the ballot measure. If you are aware of a media editorial board position that is not listed below, please email the editorial link to editor@ballotpedia.org.
Support
- New Jersey Hills Media Group, which owned 14 newspapers in 2019: “Many elderly veterans live on fixed incomes, and expenses don't cease when they move into continuing care facilities. These residents continue to pay monthly fees akin to property taxes to their respective facilities. Voting 'yes' on the state ballot question would correct an oversight in the State Constitution.”[7]
Opposition
Ballotpedia did not identify media editorial boards in opposition to the ballot measure.
Background
Veterans in continuing care retirement communities
In 2019, the state Office of Legislative Services estimated that the constitutional amendment would affect about 1,662 veterans. The estimate was based on the total number of people in continuing care retirement centers in the state Jersey (9,835) and the percent of people over 65 who are veterans in the state (16.9 percent).[8]
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 2018, voters decided and approved six 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.[9]
- 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.[10]
- 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. [11]
- 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.[12]
- Question 3 (1988): The constitutional amendment expanded the tax bill deduction to eligible veterans who held stock in a cooperative or mutual housing corporation.[10]
- 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.[10]
Referred amendments on the ballot
From 1995 through 2018, the state legislature referred 31 constitutional amendments to the ballot. Voters approved 28 and rejected three of the referred amendments. Almost 48 percent of the amendments (15 of 31) were referred to the ballot during odd-numbered election years. The remaining 52 percent of the amendments (16 of 31) appeared on the ballot during even-numbered election years. The average number of amendments appearing on the ballot during an odd-numbered election year was around one. The approval rate at the ballot box was 90.3 percent during the 23-year period from 1995 through 2018. The rejection rate was 9.68 percent.
| Legislatively-referred constitutional amendments, 1995-2018 | ||||||||
|---|---|---|---|---|---|---|---|---|
| Total number | Approved | Percent approved | Defeated | Percent defeated | Odd-year average | Odd-year median | Odd-year minimum | Odd-year maximum |
| 31 | 28 | 90.32% | 3 | 9.68% | 1.25 | 1.50 | 0 | 3 |
Path to the ballot
- 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 refer a constitutional amendment.
On March 12, 2018, the constitutional amendment was introduced into the legislature as Senate Concurrent Resolution 110 (SCR 110). On May 30, 2019, the New Jersey Senate voted 38-0 to pass SCR 110. On June 20, 2019, the New Jersey Assembly voted 78-0 to pass SCR 110.[3]
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How to cast a vote
- See also: Voting in New Jersey
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.[13]
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.[14] 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.[14] Registration applications are also available at various county offices and state agencies, such as the Division of Elections and Division of Motor Vehicle offices.[15]
Automatic registration
New Jersey enacted automatic voter registration in 2018.[16]
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.[17]
Verification of citizenship
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."[18]
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.[19] 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. One state, Ohio, requires proof of citizenship only when registering to vote at a Bureau of Motor Vehicles facility. 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.
The federal Help America Vote Act requires that individuals who register to vote by mail and who have not voted previously in a federal election in their state must provide either their driver's license or a paycheck, bank statement, current utility bill, or government document showing their name and address. Individuals voting by mail must include a copy of one of those documents with their absentee/mail-in ballot.[20]
These requirements do not apply if an individual submitted a copy of their identification, their driver's license number or the last four digits of their Social Security number when registering to vote.
Voters can present the following forms of identification:[21]
- 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
Footnotes
- ↑ 1.0 1.1 1.2 1.3 New Jersey State Legislature, "Senate Concurrent Resolution 110," accessed May 31, 2019
- ↑ 2.0 2.1 2.2 Note: This text is quoted verbatim from the original source. Any inconsistencies are attributable to the original source. Cite error: Invalid
<ref>tag; name "quotedisclaimer" defined multiple times with different content - ↑ 3.0 3.1 New Jersey State Legislature, "SCR 110," accessed May 30, 2019
- ↑ Echoes-Sentinel, "New Jersey voters to decide on expanded property tax break for veterans," October 22, 2019
- ↑ New Jersey 101.5, "Vote ‘NO’ on New Jersey’s fake attempt to help Veterans (Opinion)," November 4, 2019
- ↑ New Jersey Election Law Enforcement, "Committees," accessed June 24, 2019
- ↑ New Jersey Hills Media Group, “Editorial: Vote 'yes' on expanded tax break for vets,” October 23, 2019
- ↑ New Jersey State Legislature, "Office of Legislative Services Fiscal Impact Estimate," June 4, 2019
- ↑ New Jersey Department of State, "1947 State Constitution," accessed June 21, 2019
- ↑ 10.0 10.1 10.2 New Jersey Office of Legislative Services, "Background Report: The Veterans' Property Tax Deduction," September 22, 2005
- ↑ New Jersey Secretary of State, "Results of the General Election Held November 5, 1963," accessed June 21, 2019
- ↑ New Jersey Secretary of State, "Total Votes Cast for Public Questions," accessed June 21, 2019
- ↑ New Jersey Department of State, “Election laws - NJSA - 19:15-2,” accessed August 22, 2024
- ↑ 14.0 14.1 New Jersey Division of Elections, “Register to Vote!” accessed August 22, 2024
- ↑ New Jersey Division of Elections, “Where to Register in Person,” accessed August 22, 2024
- ↑ New Jersey Legislature, “Assembly Committee Substitute for Assembly, No. 2014,” April 13, 2018
- ↑ New Jersey Department of State, "Voter registration FAQ," accessed August 22, 2024
- ↑ New Jersey Voter Information Portal, "New Jersey Voter Registration Application," accessed November 1, 2024
- ↑ Under federal law, the national mail voter registration application (a version of which is in use in all states with voter registration systems) requires applicants to indicate that they are U.S. citizens in order to complete an application to vote in state or federal elections, but does not require voters to provide documentary proof of citizenship. According to the U.S. Department of Justice, the application "may require only the minimum amount of information necessary to prevent duplicate voter registrations and permit State officials both to determine the eligibility of the applicant to vote and to administer the voting process."
- ↑ Congress, "H.R.3295 - Help America Vote Act of 2002," accessed September 30, 2025
- ↑ Warren County Votes, "Voter Eligibility & the Voter Process," accessed October 7, 2025
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