Bill Text: NJ ACR155 | 2026-2027 | Regular Session | Introduced

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Bill Title: Proposes constitutional amendment to exempt certain taxpayers from payment of property taxes.

Sponsorship: Partisan Bill (Republican 1)

Status: (Introduced) 2026-06-28 - Introduced, Referred to Assembly State and Local Government Committee [ACR155 Detail]

Download: New_Jersey-2026-ACR155-Introduced.html

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ASSEMBLY CONCURRENT RESOLUTION No. 155

STATE OF NEW JERSEY

222nd LEGISLATURE

 

INTRODUCED JUNE 28, 2026

 

 

Sponsored by:

Assemblyman  BRIAN BERGEN

District 26 (Morris and Passaic)

 

 

 

 

SYNOPSIS

     Proposes constitutional amendment to exempt certain taxpayers from payment of property taxes.

 

CURRENT VERSION OF TEXT

     As introduced.

  

A Concurrent Resolution proposing to amend Article VIII, Section I of the Constitution of the State of New Jersey.

 

     Be It Resolved by the General Assembly of the State of New Jersey (the Senate concurring):

 

     1.    The following proposed amendments to the Constitution of the State of New Jersey are hereby agreed to:

 

PROPOSED AMENDMENT

 

     Amend Article VIII, Section I by the addition of a new paragraph 8 to read as follows:

     8.    a.  The Legislature shall enact a law to grant an exemption from property taxation for a primary residence owned and occupied by a person who is age 80 or older during the tax year.

     b.  The surviving spouse of a person who received a property tax exemption pursuant to this paragraph shall be entitled to the same exemption authorized pursuant to this paragraph, provided that the surviving spouse remains unmarried, is at least age 75 or older, and remains the owner and occupant of the same primary residence for which the property tax exemption was initially granted.

 

     2. When this proposed amendment to the Constitution is finally agreed to pursuant to Article IX, paragraph 1 of the Constitution, it shall be submitted to the people at the next general election occurring more than three months after the final agreement and shall be published at least once in at least one newspaper of each county designated by the President of the Senate, the Speaker of the General Assembly and the Secretary of State, not less than three months prior to the general election.

 

     3. This proposed amendment to the Constitution shall be submitted to the people at that election in the following manner and form:

     There shall be printed on each official ballot to be used at the general election, the following:

     a. In every municipality in which voting machines are not used, a legend which shall immediately precede the question as follows:

     If you favor the proposition printed below make a cross (X), plus (+), or check (a) in the square opposite the word "Yes." If you are opposed thereto make a cross (X), plus (+) or check (a) in the square opposite the word "No."

     b. In every municipality the following question:

		CONSTITUTIONAL AMENDMENT TO EXEMPT CERTAIN SENIOR CITIZENS FROM PROPERTY TAXES
	YES	Do you approve amending the State Constitution to exempt certain senior citizens from paying property taxes?  The State would be required to pass a law to grant the exemption.      A senior citizen who is age 80 or older would be eligible for the exemption.  The exemption would only apply to a primary residence that is owned and occupied by the senior citizen.      The surviving spouse of a senior citizen who is age 80 or older may continue to receive the exemption if the surviving spouse is age 75 or older, does not remarry, and continues to own and occupy the same primary residence.
		INTERPRETIVE STATEMENT
	NO	This constitutional amendment would require the State to pass a law granting a property tax exemption for certain senior citizens.      To be eligible for the exemption, a taxpayer would be required to be age 80 or older.  The exemption would only apply to a principal residence owned and occupied by the eligible senior citizen.      The surviving spouse of an eligible senior citizen would also be allowed to receive the exemption.  The surviving spouse would be required to be age 75 or older, not be remarried, and continue to own and occupy the same primary residence.

 

 

STATEMENT

 

     This proposed constitutional amendment would require the Legislature to enact a law to grant a property tax exemption for the primary residence owned and occupied by a taxpayer who is age 80 or older.  The surviving spouse of a taxpayer who received the property tax exemption during his or her lifetime would continue to receive the same exemption as the deceased taxpayer for the primary residence, provided that certain conditions are met.  Specifically, the surviving spouse is required to be age 75 or older, not be remarried, and continue to own and occupy the property as their primary residence.