NJ SCR77

Proposes amending Article VIII, Section I, paragraph 3 of the New Jersey Constitution to expand veterans' property tax deduction eligibility to certain surviving spouses of nonresident veterans.

Would allow the Legislature to provide an annual $250 property tax deduction to surviving spouses of honorably discharged veterans who were not New Jersey residents at the time of death.

Requires the deceased veteran to have been a New Jersey citizen and resident both before induction into the Armed Forces and for some period after honorable discharge to qualify the surviving spouse.

The deduction would continue only during widowhood/widowerhood and while the surviving spouse remains a New Jersey resident.

Sponsored by Senator Michael L. Testa, Jr. (District 1) and introduced February 2, 2026; if passed by the Legislature, the amendment would be submitted to voters at a general election.