New Jersey 2024-2025 Regular Session

New Jersey Assembly Bill ACR64

Introduced
1/9/24  

Caption

Proposes constitutional amendment granting property assessment reductions for certain improvements to dwelling houses to provide living quarters for senior citizen relatives.

Impact

If enacted, ACR64 would significantly alter how property taxes are assessed for modifications made to homes intended to house elderly relatives. It would require tax assessors to provide for these reductions, thereby potentially easing the financial burden on families who are providing care for aging relatives. This measure is expected to promote the practice of multi-generational living arrangements, as it incentivizes homeowners to invest in home improvements that support their elderly family members.

Summary

ACR64 proposes a constitutional amendment aimed at providing property tax reductions for homeowners who make modifications to their residences to accommodate senior citizen relatives. Specifically, the bill allows for a reduction in the assessed value of a property when its value increases due to the construction or reconstruction of living quarters for seniors, defined as natural or adoptive parents, grandparents, aunts, or uncles of the owner or their spouse if they are at least 62 years old. The reduction in assessed value is capped at the lesser of the increase in assessed value from the improvements or 20% of the total assessed value of the property as improved.

Contention

There may be some contention surrounding ACR64 regarding concerns about its financial implications for local governments. Critics might argue that while supporting senior citizens is laudable, the reduced property tax revenues could strain local budgets. Additionally, opponents may raise questions about the fairness of tax reductions for certain demographics over others, potentially calling for broader measures that would address various housing needs rather than focusing solely on modifications for relatives.

Voter approval

The bill stipulates that this constitutional amendment will need to be approved by voters in a general election, providing an opportunity for public engagement and assessment of the proposed changes. Voter support or opposition will be crucial in determining whether this amendment will pass, as it directly affects local tax systems and residential living arrangements.

Companion Bills

NJ SCR33

Carry Over Proposes constitutional amendment granting property assessment reductions for certain improvements to dwelling houses to provide living-quarters for senior citizen relatives.

NJ ACR101

Carry Over Proposes constitutional amendment granting property assessment reductions for certain improvements to dwelling houses to provide living quarters for senior citizen relatives.

Previously Filed As

NJ ACR101

Proposes constitutional amendment granting property assessment reductions for certain improvements to dwelling houses to provide living quarters for senior citizen relatives.

NJ SCR74

Proposes constitutional amendment granting property assessment reductions for certain improvements to dwelling houses to provide living-quarters for senior citizen relatives.

NJ SCR33

Proposes constitutional amendment granting property assessment reductions for certain improvements to dwelling houses to provide living-quarters for senior citizen relatives.

NJ ACR32

Proposes constitutional amendment to exempt $60,000 of assessment on primary residence owned by senior citizens from property taxation.

NJ ACR84

Proposes constitutional amendment to exempt $60,000 of assessment on primary residence owned by senior citizens from property taxation.

NJ ACR19

Proposes constitutional amendment eliminating cap on certain benefits to qualify for senior and disabled citizens' $250 property tax deduction.

NJ ACR106

Proposes constitutional amendment eliminating cap on certain benefits to qualify for senior and disabled citizens' $250 property tax deduction.

NJ ACR34

Proposes constitutional amendment to grant certain senior citizens property tax credit equal to 50 percent of property tax bill on primary residence.

NJ ACR184

Proposes constitutional amendment to grant certain senior citizens property tax credit equal to 50 percent of property tax bill on primary residence.

NJ ACR93

Proposes constitutional amendment to increase amounts of property tax deductions granted to senior citizens, persons with disabilities, and veterans.

Similar Bills

NJ SCR74

Proposes constitutional amendment granting property assessment reductions for certain improvements to dwelling houses to provide living-quarters for senior citizen relatives.

NJ SCR33

Proposes constitutional amendment granting property assessment reductions for certain improvements to dwelling houses to provide living-quarters for senior citizen relatives.

NJ ACR101

Proposes constitutional amendment granting property assessment reductions for certain improvements to dwelling houses to provide living quarters for senior citizen relatives.

CA SCA3

Property taxation: change in ownership: inheritance exclusion.

FL H1511

Tax Exemption for Portions of Homestead Property Used as Living Quarters for Parents and Grandparents

CA ACA24

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

CA SCA8

Property taxation: base year value transfers: persons with a severely disabled child.

CA SCA19

Property taxation: base year value transfers: qualified veterans.