New Jersey 2026-2027 Regular Session

New Jersey Senate Bill S1459

Introduced
1/13/26  

Caption

Allows property tax rebate for disabled veterans.

Impact

The financial implications of S1459 are significant, as the bill establishes a cap of $5,000 on the property tax rebate payable to eligible veterans. It also stipulates that veterans with a gross income exceeding $200,000 will not be eligible for this rebate. This rebate provision aims to alleviate the financial burden faced by veterans and provide them with some relief on their property tax obligations. The funding for the rebates will be subject to annual appropriations by the New Jersey Legislature, which emphasizes the bill's dependence on legislative approval for its sustainability.

Summary

Senate Bill S1459 is a legislative proposal aimed at providing property tax relief to veterans with service-connected disabilities. The bill allows eligible veterans who have a disability rating less than 100% to receive a rebate on their property taxes, proportional to their disability rating. Currently, veterans with a 100% total and permanent disability are exempt from paying property taxes, making this bill particularly beneficial for those with lower ratings who still face tax liabilities.

Contention

While the bill is geared towards supporting veterans, it may face scrutiny regarding its income limit which could exclude certain veterans who might struggle financially but are above the $200,000 threshold. Additionally, there may be concerns from taxpayers about the source of funding for these rebates and how it will affect the state budget as a whole. Stakeholders may also debate whether the cap of $5,000 is sufficient to provide meaningful financial relief, prompting discussions on the effectiveness of this measure in truly supporting veterans who have served the country.

Companion Bills

NJ A3169

Carry Over Allows property tax rebate for disabled veterans.

NJ S3084

Carry Over Allows property tax rebate for disabled veterans.

NJ A1907

Same As Allows property tax rebate for disabled veterans.

Similar Bills

CA SB1352

Property taxation: newly constructed: reconstructed property.

CA AB245

Property taxation: application of base year value: disaster relief.

CA SB1053

Property taxation: transfer of base year value: disaster relief.

HI HB1398

Relating To Property.

HI HB1398

Relating To Property.

CA SB603

An act to amend Section 69 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

TX HB2011

Relating to the right to repurchase from a condemning entity certain real property for which ad valorem taxes are delinquent.