New Jersey Assembly Bill ACR96

New Jersey 2024-2025 Regular Session

• Introduced: 1/9/24
• Refer: 1/9/24

Caption

Proposes amendment to State Constitution to provide for elected Taxpayer Advocate.

Impact

If enacted, ACR96 would amend various sections of the New Jersey Constitution to facilitate the election of the Taxpayer Advocate. The Advocate would be elected by popular vote during gubernatorial elections and will serve a four-year term. The establishment of this position is designed to enhance taxpayer representation, allowing residents to have a dedicated advocate who can provide input and recommendations to both legislative and executive branches concerning legislation affecting taxation and revenue.

Summary

Assembly Concurrent Resolution No. 96 (ACR96) proposes a significant amendment to the New Jersey State Constitution, establishing the office of an elected Taxpayer Advocate. This role is aimed at empowering taxpaying residents by providing advocacy and information with the objective of minimizing their tax burden. The Taxpayer Advocate will review proposed legislation and regulations that could impose additional taxes or fees on residents, thereby serving as a voice for taxpayers in legislative matters and ensuring that their interests are protected within the state's governance structure.

Contention

Although the creation of a Taxpayer Advocate may be seen as a progressive step toward representation, discussions surrounding ACR96 may raise concerns regarding its implications for political neutrality. Candidates for the position are prohibited from campaigning with any political party, which emphasizes the non-partisan nature of the role, yet could lead to debates about how effectively an individual can advocate within a politically charged environment. Opponents may question the effectiveness of such an office and whether it truly addresses the complexities of taxation policy in New Jersey.