New Jersey 2024-2025 Regular Session

New Jersey Assembly Bill ACR92

Introduced
1/9/24  

Caption

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

Impact

The proposed amendment is intended to provide financial relief to senior and disabled residents who may be struggling to manage property taxes on their homes. By elevating the income threshold, more individuals will be able to benefit from this deduction, which is particularly significant given the rising costs of living and property taxes. This change is aimed at ensuring that the support provided to these groups is more reflective of current economic realities, as the existing limit has not been updated in several decades.

Summary

ACR92 proposes a constitutional amendment aimed at increasing the annual income limit for senior and disabled citizens to qualify for a property tax deduction in New Jersey. Specifically, the amendment seeks to raise the income cap from the current level of $10,000 to $15,000, making the tax deduction more accessible to these groups. The proposed change is set to take effect starting in 2023, with the last adjustment to the income limit occurring in 1983, when it was increased from $9,000 to the current threshold.

Contention

While the amendment is generally viewed as a positive step for vulnerable populations, it may generate some contentious discussions among policymakers regarding its fiscal implications. Critics may express concerns about the potential impact on state revenues and whether such changes could lead to increased financial burdens on local municipalities that rely on property tax income. Additionally, some may question whether there are sufficient safeguards in place to ensure that the increases are sustainable and do not encourage a disproportionate financial burden on taxpayers.

Companion Bills

NJ SCR55

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

NJ SCR62

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

NJ ACR137

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

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