New Jersey 2026-2027 Regular Session

New Jersey Assembly Bill ACR64

Introduced
1/13/26  

Caption

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

Summary

ACR64 proposes a constitutional amendment to expand New Jersey’s veteran property tax deduction to certain surviving family members of service members who died on active duty or as a result of injuries sustained on active duty. The measure would allow a deduction for a Gold Star family member—defined to include a parent, brother, sister, child, legal guardian, or other legal custodian—rather than limiting the benefit only to the veteran or, in some cases, an unmarried surviving spouse. The deduction would be the same as the existing veteran deduction, stated in the bill as $250 per year, and only one deduction would be allowed per family. Because the proposal amends the state Constitution, it would not itself change the deduction immediately. Instead, if finally agreed to by the Legislature, it would be submitted to voters at a general election for approval. The amendment also directs that priority among multiple eligible family members would be established by law, leaving implementation details to future legislation.

Impact

If adopted, the amendment would alter Article VIII, Section I of the New Jersey Constitution to broaden eligibility for the veteran’s property tax deduction. It would extend a constitutionally protected property tax benefit to designated Gold Star family members and require the Legislature to define priority rules and other administrative details. The change would affect state tax policy and local property tax bills by creating a new class of eligible claimants for the deduction, while preserving the existing benefit for veterans and surviving spouses.

Sentiment

The available text suggests generally supportive sentiment, with the bill framed as a benefit for Gold Star families and a recognition of their sacrifice. The sponsorship and statement language are affirmative and commemorative, and there is no recorded committee transcript or vote history showing opposition or debate. Based on the materials provided, the proposal appears to be presented as a straightforward expansion of an existing veterans’ tax benefit rather than a controversial policy change.

Contention

The main policy issue is the scope of eligibility: the amendment would extend the deduction beyond veterans and surviving spouses to a broader set of relatives and custodians, which could raise questions about who should qualify and how the benefit should be prioritized when multiple family members are eligible. Another possible point of contention is the fiscal effect of expanding a property tax deduction, though no specific cost estimate or opposition is included in the provided materials. The bill also leaves key implementation details to future law, including priority among eligible family members.

Companion Bills

NJ ACR38

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

Similar Bills

No similar bills found.