New Jersey 2024-2025 Regular Session

New Jersey Assembly Bill ACR34

Introduced
1/9/24  

Caption

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

Impact

If enacted, ACR34 would significantly affect state laws regarding property taxes. By mandating that the state fund half of eligible seniors' property taxes, it would shift some fiscal responsibilities from municipalities to the state government. This could lead to changes in budget allocations at both the state and local levels, as municipalities will rely on the state for reimbursement of these credits. The bill's provisions would also set a precedent for future property tax credit initiatives, potentially influencing how tax relief is approached in New Jersey.

Summary

ACR34 proposes an amendment to the New Jersey Constitution that aims to establish a property tax credit program specifically for senior citizens aged 65 and older. This credit would amount to 50 percent of the property tax bill for their primary residence, with a cap of $10,000 per year. The initiative is meant to address the financial burdens of rising property taxes on older homeowners, thereby providing substantial relief to a demographic that may be living on fixed incomes. Importantly, the bill does not set any income restrictions, broadening the eligibility for this benefit.

Contention

While the bill is likely to be popular among senior citizens and their advocates, there may be resistance from those concerned about the long-term financial implications for the state budget. Critics of the proposal may argue that unfunded mandates could strain state resources, especially if property taxes fluctuate or if the number of qualifying seniors increases. Additionally, some legislation experts might raise concerns over the amendment's permanence, as constitutional amendments tend to be harder to modify or repeal than regular statutes, leading to potential inflexibility in adapting to future economic needs.

Companion Bills

NJ ACR184

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

Similar Bills

NJ S3457

Increases gross income tax relief based on rent constituting property taxes for residential tenants and establishes refundable gross income tax credit in place of gross income tax deduction for residential tenants.

NJ A4887

Increases gross income tax relief based on rent constituting property taxes for residential tenants and establishes refundable gross income tax credit in place of gross income tax deduction for residential tenants.

NJ A1358

Increases gross income tax relief based on rent constituting property taxes for residential tenants and establishes refundable gross income tax credit in place of gross income tax deduction for residential tenants.

NJ S182

Increases gross income tax relief based on rent constituting property taxes for residential tenants and establishes refundable gross income tax credit in place of gross income tax deduction for residential tenants.

CA AB1243

Property taxation: exemptions.

NJ S51

Increases maximum gross income tax deduction for homestead property taxes paid to $25,000.

NJ S2343

Increases maximum gross income tax deduction for homestead property taxes paid to $25,000.

NJ A2061

Permits taxpayers to deduct the total amount of State property taxes paid on principal residence from gross income tax obligation.