Proposes constitutional amendment granting property assessment reductions for certain improvements to dwelling houses to provide living-quarters for senior citizen relatives.

SCR83

SENATE CONCURRENT RESOLUTION No. 83

STATE OF NEW JERSEY

222nd LEGISLATURE

�

INTRODUCED FEBRUARY 5, 2026

Sponsored by:

Senator� CARMEN F. AMATO, JR.

District 9 (Ocean)

SYNOPSIS

���� Proposes constitutional amendment granting property
assessment reductions for certain improvements to dwelling houses to provide
living quarters for senior citizen relatives.

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 by adding a new paragraph 8 thereto.

����
Be It Resolved

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

���� 1.��� The following proposed
amendment to the Constitution of the State of New Jersey is agreed to:

PROPOSED
AMENDMENT

���� Amend Article VIII, Section I
by adding a new paragraph 8 to read as follows:

���� 8.��� The legislature shall
enact general laws under which a tax assessor shall provide for a reduction in
the assessed value of a homestead property to the extent of any increase in the
assessed value of that property that results from the construction or reconstruction
of the property for the purpose of providing senior living quarters for one or
more natural or adoptive parents, grandparents, aunts or uncles of the owner of
the property or of the owner's spouse; provided at least one of the parents,
grandparents, aunts or uncles for whom the senior living quarters are provided
is 62 years of age or older. Such a reduction shall not exceed the lesser of
the following:

���� a.���� The increase in
assessed value resulting from the construction or reconstruction of the
property, or

���� b.��� Twenty percent of the
total assessed value of the property as improved by the construction or
reconstruction of the senior living quarters.

���� This reduction shall be
applicable to construction or reconstruction completed in or after the first
full tax year occurring after approval of this paragraph by the voters of this
State and shall continue through the tax year of the death or relocation of the
last parent, grandparent, aunt or uncle who resided in the senior living
quarters.

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

���� b.��� In every municipality
the following question:

REQUIRES
ASSESSMENT REDUCTION FOR HOUSE ADDITIONS FOR ELDERLY RELATIVES

YES

Do you approve
amending the Constitution to reduce property assessments for adding senior
living space to homes?

INTERPRETIVE
STATEMENT

NO

This amendment
lowers property assessments when living space for senior relatives is added
to homes.� The senior relative must be at least 62 years old.� A parent,
grandparent, aunt, or uncle of the property owners would qualify.� The amount
of the reduction could not be more than 20% of the total assessed value of
the property.

STATEMENT

���� This proposed constitutional
amendment requires tax assessors to provide for a reduction in the assessed
value of a homestead property to the extent of any increase in the assessed
value of that property that results from the construction or reconstruction of
the property for the purpose of providing senior living quarters for one or
more natural or adoptive parents, grandparents, aunts or uncles of the owner of
the property or of the owner's spouse, provided at least one of the parents,
grandparents, aunts or uncles for whom the senior living quarters are provided
is 62 years of age or older.� Such a reduction may not exceed the lesser of
either the increase in assessed value resulting from construction or
reconstruction of the property or twenty percent of the total assessed value of
the property as improved.� This reduction shall be applicable to construction
or reconstruction completed in or after the first full tax year occurring after
approval of this paragraph by the voters of this State and shall continue
through the tax year of the death or relocation of each of the parents,
grandparents, aunts or uncles for whom the senior living quarters are provided.