Document: 472 U.S. 612 105 S.Ct. 2862 86 L.Ed.2d 487 Alvin D. HOOPER and Mary N. Hooper, Appellantsv.BERNALILLO COUNTY ASSESSOR. No. 84-231. Argued Feb. 20, 1985. Decided June 24, Syllabus A New Mexico statute exempts from the State's property tax $2,000 of taxable value honorably discharged veterans who served on active duty during Vietnam War for at least 90 continuous days, but limits exemption to were residents before May 8, 1976. Appellants, an otherwise qualified veteran his wife, established residence in 1981 applied 1983 year with respect their jointly held real Bernalillo County. Appellee County Assessor denied claim because requirement, Valuation Board upheld denial, rejecting appellants' contention that requirement violated Fourteenth Amendment right equal protection law. The Court Appeals affirmed. Held: statute's violates guarantees Equal Protection Clause. Pp. 616-624. (a) By dividing resident into two groups, based whether they 1976, creates a fixed permanent distinction between classes concededly bona fide residents. When state distributes benefits unequally, distinctions it makes are subject scrutiny under Under minimum-rationality test, law will survive if rationally furthers legitimate purpose. 616-618. (b) those arrived State thereafter bears no rational relationship asserted objective encouraging move Mexico. legislature did not set eligibility date until 1983, long after triggering event occurred, thus cannot plausibly encourage by passing such retroactive legislation. 169-620. (c) With regard purpose reward resided military service, component compensating past contributions is plainly legitimate. Consistent this policy, may award certain all its veterans, then making neither invidious nor irrational among statute, however, confers benefit only "established" veterans—those 1976—and seeks justify basis left thier homes fight Vietman, as well settled within few yaers war ended, deserve be treated differently establish Even assuming legitimately grant coincidence service residence, categories related legislative goal. 620-622. (d) singling out previous exemption, rewards citizens 'past contributions' toward Nation's effort Vietnam. Such Zobel v. Williams, 457 55, 102 2309, 72 672. favor over new view take care 'it's own,' defined prior residence. Newcomers, establishing State, become 'own' discriminated against soley arrival 622-623. (e) This rule severability unconstitutional balance veterans' tax-exemption statute. It courts decide, matter law, would have enacted without invalid portion. 623-624. 101 N.M. 172, 679 P.2d 840, reversed remanded. Albuquerque, N.M., appellants. H. Bartow Farr, III, Washington, D.C., appellee. Chief Justice BURGER delivered opinion Court. 1 We noted probable jurisdiction decide grants limited Clause Amendment. 2 * Pursuant Art. VIII, § 5, Constitution, Legislature has granted annual exemptions Armed Forces. As currently residing Mexico, 7-37-5 Statutes1 any N.M.Stat.Ann. §§ 7-37-5(C)(1) (2) (1983), was 7-37-5(C)(3)(d).2 3 Hooper wife Mary, August 17, 1981. During War, had days member United States Army; September 1965. For year, Hoopers Appellee, Assessor, been 1975. 4 Appellants challenged 7-37-5(C)(3)(d) violative constitutional migrate After hearing, rejected challenge Assessor's denial exemption.3 5 cert. denied, 77, 678 705 (1984). court, noting affect "such fundamental interests voting, welfare benefits, or public medical assistance," concluded unconstitutionally burden exercise travel. Id., 175, P.2d, 843. court consistent "reflects purposes" "bears reasonable purposes." Ibid. reasoned "[a] state's interest expressing gratitude rewarding own honorable preferences," "entitled limit period time which [veterans] choose residency." 176, 844. 6 jurisdiction. 469 878, 241, 83 180 reverse. II 7 differs durational requirements examined Sosna Iowa, 419 393, 95 553, 42 532 (1975); Memorial Hospital Maricopa County, 415 250, 94 1076, 39 306 (1974); Dunn Blumstein, 405 330, 92 995, 31 274 (1972); Shapiro Thompson, 394 618, 89 1322, 22 600 (1969). statutes issue cases conditioned available residents, resident's living minimum period.4 purported assure persons received provided States. 8 does impose threshold waiting seeking exemption; entitled satisfy other criteria. Nor purport test fides Instead, contains fixed-date requirement. divides groups: qualify exemption;5 do not. Like Alaska dividend distribution 672 (1982), "fixed, . residents" when State. 59, S.Ct., 2312. 9 several months amendment quarrel legislature's changing chosen reside enactment irrelevant qualification exemption. instead made class Their accorded sometime since then. 10 Amendment.6 Generally, should subjected higher level supra, supra. Alternatively, appellants withstand rationality inquiry hand, asserts need latter standard review. Zobel, statutory scheme pass even our ends. III 11 accepted justifications statute: encourages settle serves expression appreciation "own service." Before Court, refined assisting "veterans who, [New Mexico] citizens, dependent [the State] upheaval lives." Brief 22. rationale assumes special responsibility "picked up laid down burdens war" residents.7 12 one objectives—encouraging occurred. See n. 2, legislation.8 possible some 1981, might discouraged settling given exclusion "The separation hardly seems likely way persuade [residents] welcomes them wants stay." U.S., 62, 9, 2314, 9.9 B 13 second statute—rewarding service—was primarily relied upon support veterans. One is, course, legitimate; recently we observed "[o]ur country longstanding policy providing numerous advantages." Regan Taxation Representation Wash., 461 540, 551, 103 1997, 2004, 76 129 (1983) (footnote omitted); see Personnel Administrator Mass. Feeney, 442 256, 279, 25, 99 2282, 2296, 60 870 (1979). And Judge Friendly noted, various preferences grounded "[d]esire compensate measure disruption life express gratitude. ." Russell Hodges, 470 F.2d 212, 218 (CA2 1972). 2004. 14 Resident group, preferential treatment,10 differential treatment vis-a-vis non-veterans offend See, e.g., supra; also Johnson Robison, 361, 1160, 389 (1974). 15 simply distinguish non-veteran residents; i.e., Vietnam, years make home said decided owed these 16 evaluation judgment questioned terms. Those serve wartime inevitably lives disrupted; difficult grasp how serving suffered more than served, so bestows national service. Moreover, economic boon dislocation Established time, presumably resettled community modest directly transition civilian war's end. Finally, continues recipient's life. group dissipated, continuing bounty rather attempt ease veteran's return 17 residence,11 written require connection service.12 Indeed, infant ago immediately future regardless where he before, during, C 18 Stripped justifications, suffers same flaw Zobel.13 "past contributions" teaches "not purpose." 63, 2314. "its own," "own" solely Vlandis Kline, 412 441, 449-450, 6, 93 2230, 2235, 37 63 (1973); 632-633, 1330-31; Passenger Cases, How. 283, 492, L.Ed. 702 (1849) (Taney, C.J., dissenting). 19 tiers identifying sense "second-class citizens." discrimination supported identifiable interest; borders reason clear Constitution tolerate program "creates fixed, State." 2312.14 Neither Clause, Court's precedents, permit prefer newcomers apportionment benefit. D 20 decline request aspect If 7-37-5(C)(3)(d), excised current requisite discharges. 64-65, 2314-2315; Champlin Refining Co. Corporation Comm'n Oklahoma, 286 210, 234, 52 559, 564, 1062 (1932); Spearman, 84 366, 368, 503 649, 651 (App.1972). IV 21 hold Accordingly, reversed, case remanded proceedings inconsistent opinion. Reversed 23 POWELL took part decision case. 24 BRENNAN, concurring. 25 I join reasons stated therein my concurring 65, 2315, (1982). 26 STEVENS, whom REHNQUIST O'CONNOR join, dissenting. 27 are, distinct minority population Mexico.1 majority provide average citizen. In opinion, there can question about constitutionality decision, believe equally nothing eligible validity classification unaffected form violate 28 legislation provides (or unmarried surviving spouses) was, requirements, 1976.2 7-37-5(C) (1983). "the 60, 2313, 29 Arguably, raises questions Clause: (1) justification treating favorably citizen; so, offering lived, live, Mexico? 30 opposed nonveterans, recognized throughout history country. merits restatement. First, simple majority's services often entail hardship, hazard, family friends, vital continued security Nation, itself adequate tangible token appreciation. Second, recognition fact typically disrupts normal progress employment justifies additional benefits—employment preferences, educational opportunities, subsidized loans, exemptions, cash bonuses help overcome adverse consequences facilitate reentry society. "always deemed legitimate."3 historic veterans.4 case, involves some, all, What placing veterans? most obvious answer resources infinite. budget valid concluding placed size potential beneficiaries. surely intended direct finite need. 32 Mexico's reflects, gratitude, ameliorate hardship experienced integrate reintegrate themselves Mexican always one. That furthered once roots returned, ended. monetary reasonably understood both symbolic "welcome home" returning Far East deciding domiciles first time. reflects recognizes felt obligation battlefields Asia 33 Of crafted elaborate criteria, favored merely places ineligible citizenry, objection use simple, easily administered standard. perfect proxy admission readmission society, "rational substantially less mathematical exactitude." Orleans Dukes, 427 297, 303, 96 2513, 2517, 49 511 (1976). 34 undermined takes payment gold medal. true character differentiates rest citizenry extended fail classification. awarded medallions 1, absurd arriving she either comparable medal recipients 35 like manner, provided, effect, annuity property. Again, assistance lump-sum bonus. To begin with, one-time bonus concentrate fiscal perhaps preventing awarding meaningful all.5 Rather trivial esteem, therefore recurring would, amount significant perennial especially important minds legislators invitation rejoin long-term basis: reassurance year. doing, sensibly expected instill peace mind tumult conflict. 36 reasons, struck involved created "an ever-increasing number perpetual Every recent earlier. vast newly minority. contrast, alleged victim being exactly allocate surplus duration members interest.6 There world difference divide entire multitude differentiated length refusal appellant branded him badge inferiority. He "second citizen" sense. Rather, precisely finds constitutionally cut-off 1983,7 understanding application infant. ante, 622. point valid. 38 Tellingly, initial version Vietnam-era veterans—which 1973—had effective January concern "retroactive benefit," 623, valid—and defect retroactivity never explained—the originating retroactive.8 Thus, best subsequent occasions liberalize extending eligibility. But not—and cannot—explain why belated incomplete9 renders ipso facto unconstitutional. action wholly find defect. could conclude many still incomplete. further assistance, symbolic, required complete task. think presume end epoch successfully readjusted sister migrating Mexico.10 view, conditions justifying exist. late-arriving overwhelming immigrants State; today's thought more. 40 highlight irrationality unquantifiable late-in-coming exemption: 41 "[T]he Ante, Appeals, adopt construction reach standing raise it.11 record assumption now befits federal committed avoiding whenever volunteer unnecessary interpretation order create infirmity. argument—indeed, analysis. 43 isolated general produces arbitrary result, sufficient unconstitutional: 44 mere appears invalidating rule. Nor, indeed, hard constitutes violation principles. conformance rules principle equality reference exceptional cases." Caban Mohammed, 441 380, 411-412, 1760, 1777-1778, 297 (1979) (STEVENS, J., dissenting) (footnotes omitted). 45 Vance Bradley, 440 93, 108, 939, 948, 59 171 (1979); Califano Jobst, 434 47, 56-58, 98 95, 100-101, 54 228 (1977); Dandridge 397 471, 485, 1153, 1161, 491 (1970). 46 elected conflict nonveterans constitute population. substance embodied Constitution.12 47 respectfully dissent. Section similar conditions, World I, II, Korean War. variable date: must 1934; 1947; February 1955. 7-37-5(C)(3)(a), (b), "entering armed Mexico" "awarded campaign Vietnam" prescribed period. 1973 N.M.Laws, Ch. 258, p. 1052. 1975, eliminated retained condition entered Forces 1975 3, 11. dropped "was 1975." 187, 1078. amended "who 1976." 2112. changed commenced administrative Board's 1976 date. appellee conceded inapplicable apply starting 1984 claimed Presumably discrepancy bearing issue, mention point. sake clarity, analyze using cases, reviewed laws periods access divorce courts, Iowa; free nonemergency care, County; voting rights, Blumstein; receipt Thompson. curious background, explained "one [after] final troop withdrawal [from Vietnam]." 844, On 27, 1973, participants signed cease-fire agreement Paris, France. Agreement Ending Restoring Peace Viet-Nam, Jan. [1973] U.S.T. T.I.A.S. 7542. last American troops withdrawn March 29, 1973. Proclamation, President Ford designated 7, day "Vietnam era." Proclamation 4373, 3A CFR 48 Federal Government uses determine U.S.C. 101(29), defines era" beginning 1964, ending adopted extend "grace period" choosing considered Despite disagreement source compare (1982) (BRENNAN, concurring), id., 71, 2318 (O'CONNOR, judgment), travel, "when residency protects disadvantaged migration longer term residents." 6; see, 261, 1083, 629-631, 1328-1329, "[r]ight travel examined, terms, 6. Following amicus curiae, observes "is shortly thereafter." Amicus Curiae 5. Although presses point, conceivably influence having already moved remain secure Similarly, selective incentive, encounter barrier faced infra. inhibit "insurmountable difficulties." 9. 629, 1328. compilation variety preference statutes, House Committee Veterans' Affairs, Laws, 98th Cong., 2d Sess., 1-306 (Comm.Print 1984). induction military, survived challenges decided. Langston Levitt, 425 F.Supp. 642 (SDNY 1977); Bronstein, 369 190 (SDNY), summarily aff'd, 417 901, 2596, 208 Leech Bonus Division 179 Conn. 311, 426 A.2d 289 summary affirmance Bronstein read adoption reasoning 64, 13, 13; Fusari Steinberg, 379, 391, 533, 521 (1975) (concurring opinion). Second Circuit ruled muster light holding Zobel. Soto-Lopez York City Civil Service Comm'n, 755 266 (1985), appeal docketed, 84-1803. Given circumstances presented consider here statutes. Compare open-ended prior-residence specific criteria Ill.Rev.Stat. 1261/2, ¶ 57.52 (1983); Ky.Rev.Stat. 40.005 (1980); Pa.Stat.Ann., Tit. 51, 20122, 20123 (1976 Supp.1984-1985) (Purdon). note local "bounty" era, through paid enlisting. generally E. Murdock, Patriotism Unlimited, 1862-1865, pp. 16-41 (1967). used calculate dividends oil reserves conceivable purpose—"to contributions"—is 2314; 68, 2317 concurring). Concurring BRENNAN Citizenship "does for, allow degrees citizenship distinctions." 69, Approximately 55,000 Dept. Commerce, Bureau Census, Statistical Abstract 1985, 346 (105th ed. 1984) (estimate 1983), accounting little 3.9% Veterans whole comprise 11.6% 11, 346. product four separate enactments. 2. ch. three original authorized, enlarge enlistment substituted 1078, proclaimed Ford. Presidential (1975). "Veterans 'been obliged drop affairs nation,' Boone Lightner, 319 561, 575 [63 1223, 1231, 87 1587] (1943), ' "subjecting mental physical hazards detriments peculiar exist civil life." 380 [94 1172, 389] (1974) (emphasis deleted). Our advantages. 'always legitimate.' [99 870] (1979)." 550-551, 2003-2004, ambiguous ---- - ----, understand invalidate limiting induction. example, unable finance background Albuquerque Journal, Mar. 10, 1947, col. 4; 3; 19, 4, cols. 4-5; 2-3; following remarkable statement: nation's 'not purpose.' [102 2314]." what taught amounting long-time imply reward, implicitly acknowledges " 'longstanding advantages.' 620 (quoting 2004). 621. frequently prospective basis. 1933 44, (approved 1933, applicable 1934); 1923 130, 193 12, 1923, veterans). Other months. 1947 79, 116 1947). 1957 169, 256 28, 1957, 1955). captioned "to taxes." 2111. provision excluded another limitation taking practice prevent "double-dipping" just kind. wrote: "Hooper points unclear residency, followed nonresidency "Such arguments not, alone, issues raised. ground raised position. due process grounds vagueness raised, advisory matter. Advance Loan Kovach, 79 509, 445 386 (1968); Asplund Alarid, 129, 219 P. 786 (1923)." 177, 845 discern Due Process jurisdictional statement Privileges Immunities Article Constitution.

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