New Jersey 2022-2023 Regular Session

New Jersey Assembly Bill ACR137

Introduced
5/2/22  

Caption

Proposes constitutional amendment to increase annual income limitation for eligibility to receive property tax deduction for senior and disabled citizens.

Impact

If enacted, ACR137 will significantly ease the tax burden for senior citizens and permanently disabled residents by allowing more individuals to benefit from property tax deductions. The increase in the income limit aims to align eligibility criteria with the economic reality faced by many citizens who rely on fixed or limited incomes. This change is expected to positively impact residents in their ability to maintain home ownership and financial stability, thus enhancing their quality of life.

Summary

ACR137 proposes a constitutional amendment to increase the annual income limit for the property tax deduction available to senior citizens and disabled individuals in New Jersey. Currently, the Constitution stipulates a maximum income of $10,000 to qualify for this deduction, which has remained unchanged since 1983. The proposed amendment seeks to raise this cap to $15,000, beginning in 2023, reflecting the need to adjust for inflation and the financial strains faced by these populations over the years.

Contention

The amendment may face debates regarding its implications. Supporters argue that this increase is a necessary step toward providing equitable tax relief for vulnerable populations, especially given the stagnation of the income limit for decades. Meanwhile, opponents might express concerns about the potential fiscal impact on local governments and taxpayers. They may question whether the state can effectively absorb the financial implications of increased deductions and reimbursements that local municipalities would incur as a result of the change.

Companion Bills

NJ SCR62

Same As Proposes constitutional amendment to increase annual income limitation for eligibility to receive property tax deduction for senior and disabled citizens.

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