Bill
Bill > ACR100
NJ ACR100
NJ ACR100Proposes constitutional amendment permitting certain veterans and their surviving spouses to receive enhanced homestead rebate amounts similar to the homestead rebate amounts allowed for senior and disabled residents.
summary
Introduced
01/13/2026
01/13/2026
In Committee
01/13/2026
01/13/2026
Crossed Over
Passed
Dead
Introduced Session
2026-2027 Regular Session
Bill Summary
This concurrent resolution proposes to amend the State Constitution's homestead rebate provision to allow honorably discharged United States Armed Forces war veterans, their unmarried surviving spouses, and unmarried surviving spouses of United States military personnel who died while on active duty in time of war to receive the same larger homestead property tax rebate as is allowed for eligible senior citizens and disabled citizens. The State Constitution currently allows for a differential homestead property tax rebate to be paid to homestead owners or residential tenants who are senior citizens and disabled citizens. Under the recently enacted "New Jersey School Assessment Valuation Exemption Relief and Homestead Property Tax Rebate Act" (NJ SAVER and Homestead Rebate Act), P.L.1999, c.63, approximately 125,000 senior tenants and disabled tenants are eligible for an annual Homestead Rebate benefit of up to $500 that has averaged for these claimants about $410. Under that act, if the NJ SAVER provisions produce a greater benefit than the homestead rebate, the greater NJ SAVER rebate will be paid. Under this constitutional amendment, and companion implementing legislation, approximately 330,000 war veterans or their surviving spouses would be eligible to also receive the greater of the "circuit-breaker" type homestead rebate, currently available only to senior and disabled citizens, or the NJ SAVER rebate. The war veterans and their unmarried surviving spouses who would be eligible for the enhanced homestead rebate are the same war time military personnel who are eligible under the State Constitution for the veterans' $50 real property tax deduction. While this $50 deduction would continue to be extended to these veterans and their surviving spouses, the extension of the enhanced homestead rebate will provide a long overdue increase in personal property tax relief for this well-deserving group of residents, who have not had any increase in their $50 property tax deduction since it was incorporated into the State Constitution in 1953.
AI Summary
This concurrent resolution proposes a constitutional amendment to allow honorably discharged war veterans and their unmarried surviving spouses, as well as unmarried surviving spouses of service members who died on active duty during wartime, to receive the same enhanced homestead property tax rebate currently available to senior and disabled residents. A homestead rebate is a form of property tax relief for homeowners and renters. This amendment aims to provide increased property tax relief to veterans and their surviving spouses, who have not seen an increase in their existing property tax deduction since 1953.
Committee Categories
Military Affairs and Security
Sponsors (2)
Last Action
Introduced, Referred to Assembly Military and Veterans' Affairs Committee (on 01/13/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.njleg.state.nj.us/bill-search/2026/ACR100 |
| BillText | https://pub.njleg.gov/Bills/2026/ACR/100_I1.HTM |
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