Bill

Bill > ACR88


NJ ACR88

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.


summary

Introduced
01/13/2026
In Committee
01/13/2026
Crossed Over
Passed
Dead

Introduced Session

2026-2027 Regular Session

Bill Summary

If approved by the voters of the State, this proposed constitutional amendment would allow veterans, senior citizens, and persons with disabilities to receive property tax benefits authorized in the Constitution if they pay "in lieu of tax payments" instead of property taxes. In lieu of tax payments are payments negotiated by a developer and a town under a financial agreement related to a construction project under some State laws. The constitution allows certain exemptions on property taxation for the development or redevelopment of blighted areas. Owners who purchase property in these developments pay an in lieu of tax payment instead of property taxes. A homeowner who is an honorably discharged veteran would receive a $250 deduction from the payment in lieu of taxes. An honorably discharged veteran homeowner who is totally disabled due to military service would not have to pay any in lieu of tax payment. A senior citizen homeowner or a homeowner with a disability would receive a $250 deduction from the payment in lieu of taxes.

AI Summary

This concurrent resolution proposes a constitutional amendment to allow veterans, senior citizens, and persons with disabilities to receive property tax benefits even if they make "in lieu of tax payments" instead of traditional property taxes. "In lieu of tax payments" are payments negotiated between a developer and a town as part of a financial agreement for a construction project, often used when properties are developed or redeveloped in blighted areas. If approved by voters, honorably discharged veterans would receive a $250 deduction from these payments, and totally disabled honorably discharged veterans would be exempt from them entirely. Senior citizens and individuals with disabilities would also receive a $250 deduction from their in lieu of tax payments.

Committee Categories

Government Affairs

Sponsors (2)

Last Action

Introduced, Referred to Assembly State and Local Government Committee (on 01/13/2026)

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