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Bill > ACR92


NJ ACR92

NJ ACR92
Proposes constitutional amendment to dedicate tax revenue from sale of recreational marijuana for property tax relief.


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 amendment to the New Jersey Constitution would require that sales tax revenue collected on the sale of recreational marijuana must be annually credited from the General Fund and placed in a special, newly created account, designated the Recreational Marijuana Sales Tax Account, in the Property Tax Relief Fund, and appropriated annually by the Legislature exclusively for the purpose of providing property tax relief, in the form of property tax credits, to New Jersey residents who own and occupy a home in this State as their principal residence, and who pay property taxes annually. The amount of the credit would be the same for all homeowners who meet these requirements.

AI Summary

This concurrent resolution proposes an amendment to the New Jersey Constitution that would dedicate all sales tax revenue collected from the sale of recreational marijuana to property tax relief for New Jersey homeowners. If approved by voters, this revenue would be placed in a special account within the Property Tax Relief Fund, and the Legislature would be required to annually appropriate these funds exclusively for property tax credits. These credits would be distributed equally to all New Jersey residents who own and occupy their home as their primary residence and pay property taxes.

Committee Categories

Government Affairs

Sponsors (1)

Last Action

Introduced, Referred to Assembly Oversight, Reform and Federal Relations Committee (on 01/13/2026)

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