New Jersey 2024-2025 Regular Session

New Jersey Assembly Bill ACR59

Introduced
1/9/24  

Caption

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.

Impact

By enabling veteran homeowners who are honorably discharged to receive a $250 deduction from payments in lieu of taxes, ACR59 would alter existing tax benefits to better accommodate those who have served in the military. In addition, senior citizens and individuals with disabilities would also qualify for the same deduction, thereby promoting fairness and offering financial relief to these groups which may face economic hardships. This amendment is designed to amend specific sections within Article VIII, Section I of the state constitution and would require public approval if passed by the legislature.

Summary

ACR59 is a proposed amendment to the New Jersey Constitution aimed at allowing certain groups—specifically veterans, senior citizens, and individuals with disabilities—to receive property tax benefits even if they are making payments in lieu of property taxes. This amendment seeks to provide a $250 deduction for eligible veterans and similar benefits for eligible senior citizens and individuals with disabilities. The bill emphasizes the need to ensure that these groups can also benefit from tax deductions that are typically available for standard property tax payments.

Contention

Notable points of contention surrounding ACR59 may arise from debates over its potential fiscal impact on local municipalities and the state at large. Proponents of the bill argue that it supports those who have served the country and sectors of the population who may need assistance, enhancing their quality of life. Conversely, opponents might highlight concerns about the financial repercussions for local governments that would have to provide these benefits without a robust funding mechanism. Overall, the bill's passage would reflect a commitment to supporting vulnerable communities while also requiring careful consideration of the implications for municipal tax revenues.

Companion Bills

NJ ACR187

Carry Over 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.

Previously Filed As

NJ ACR88

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 A2867

Extends eligibility for property tax benefits to veterans, 100 percent service-disabled veterans, and senior citizens and persons with disabilities who pay payments in lieu of property taxes.

NJ ACR67

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

NJ A4010

Amends Fiscal Year 2026 annual appropriations act to extend ANCHOR benefits to certain individuals who make payments in lieu of property taxes.

NJ ACR64

Proposes constitutional amendment permitting Gold Star families to receive veteran's property tax deduction.

NJ ACR62

Proposes constitutional amendment to increase to $500 veterans' property tax deduction.

NJ ACR32

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

NJ ACR127

Proposes constitutional amendment to limit annual increase in assessment of real property.

NJ A1095

Requires detailed disclosure of information concerning required payments in lieu of property taxes to be provided to purchaser of real property constructed pursuant to financial agreement containing long term tax exemption.

NJ ACR66

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

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