New Jersey 2024-2025 Regular Session

New Jersey Assembly Bill ACR93

Introduced
1/9/24  

Caption

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

Impact

The proposed amendment specifically seeks to amend Article VIII, Section I of the New Jersey Constitution. This change would not only increase the deduction amount but also ensure that these groups can maintain their benefits without alteration or repeal over time. The amendment is intended to provide more substantial financial relief and acknowledge the contributions of veterans and the challenges faced by seniors and disabled individuals. Additionally, it includes provisions for the surviving spouses of eligible individuals to receive the same deduction posthumously.

Summary

ACR93, also known as Assembly Concurrent Resolution No. 93, proposes a constitutional amendment aimed at increasing property tax deductions for specific groups, including senior citizens, persons with disabilities, and veterans. Currently, the deduction for these individuals is set at $250 annually. If approved, ACR93 would raise this amount to $500 starting in the tax year 2024. This adjustment is significant as it aims to alleviate the financial burden on vulnerable populations within the state, particularly given that many members of these groups are often on fixed incomes and face high living costs.

Contention

While supporters argue that increasing the deduction is necessary to support those who have served the country or who are in need due to age or disability, there could be concerns regarding the fiscal implications for local governments and the state's budget. The current setup limits the eligibility for these deductions based on income, capping it at $10,000 for seniors and disabled individuals. As with any tax legislation, debates may arise about the sufficiency of the benefits relative to the needs of these populations and the potential impact on local tax revenues.

Companion Bills

NJ ACR139

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

NJ SCR109

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

Similar Bills

NJ ACR59

Proposes constitutional amendment to allow veterans, senior citizens, and persons with disabilities who make payments in lieu of property taxes to receive certain property tax benefits.

NJ ACR187

Proposes constitutional amendment to allow veterans, senior citizens, and persons with disabilities who make payments in lieu of property taxes to receive certain property tax benefits.

CA SB1357

Property taxation: exemption: disabled veteran homeowners.

CA SB726

Property taxation: exemption: disabled veteran homeowners.

CA SB296

Property taxation: exemption: disabled veteran homeowners.

NJ ACR129

Proposes constitutional amendment to permit Legislature to extend eligibility to receive veterans' property tax deduction to surviving spouse of nonresident veteran in certain circumstances.

NJ SCR90

Proposes constitutional amendment to permit Legislature to extend eligibility to receive veterans' property tax deduction to surviving spouse of nonresident veteran in certain circumstances.

NJ ACR92

Proposes constitutional amendment to permit Legislature to extend eligibility to receive veterans' property tax deduction to surviving spouse of nonresident veteran in certain circumstances.