New Jersey 2022-2023 Regular Session

New Jersey Assembly Bill ACR19

Introduced
1/11/22  

Caption

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

Impact

The amendment is significant as it seeks to make the $250 property tax deduction more accessible to seniors and disabled individuals who may otherwise be excluded due to income derived from retirement benefits that exceed the social security cap. By removing this limit, more eligible participants could receive the deduction without concern for exceeding the income threshold due to their benefits. This change could potentially shift financial burdens for many senior and disabled citizens living in New Jersey, effectively aiding those in need of tax relief in a time of increasing living costs.

Summary

ACR19 proposes a constitutional amendment to eliminate the cap on certain benefits that qualify seniors and disabled citizens for the $250 property tax deduction in New Jersey. Currently, individuals aged 65 or older, or those under 65 who are permanently and totally disabled, can receive this deduction if their income does not exceed $10,000. However, there is a limit on the amount of certain retirement and disability benefits that can be excluded from this income cap, specifically no more than the maximum social security benefit amount. This bill aims to lift that cap, allowing for a full exclusion of such benefits from the income calculation, thus broadening eligibility for the property tax deduction.

Contention

The provisions of ACR19 are likely to generate discussions around fairness and fiscal responsibility within the state's budget. Supporters may argue the need for more equitable treatment of seniors and disabled persons who often live on fixed incomes, while critics could raise concerns about the financial implications for local municipalities and taxation districts that might face losses in revenue due to increased deductions. Additionally, the amendment's passage would depend upon successful public approval in the next general election, making public perception and understanding of the proposed changes crucial.

Companion Bills

No companion bills found.

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