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

ACR155

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.