Proposes constitutional amendment to permit Legislature to extend eligibility to receive veterans' property tax deduction to surviving spouse of nonresident veteran in certain circumstances.

SCR 77 proposes a constitutional amendment to expand New Jersey's veterans' property tax deduction to surviving spouses of veterans who were not residents of the state at the time of the veteran's death. Currently, the deduction requires the surviving spouse to be a New Jersey resident, but this amendment would allow nonresident spouses to qualify if the veteran was a former New Jersey resident before enlisting and after being honorably discharged. The change would apply to surviving spouses living in New Jersey during their widowhood/widowerhood, maintaining the existing $250 annual deduction amount. This amendment requires voter approval after legislative passage and would modify Article VIII, Section I, paragraph 3 of the state constitution.