Proposes constitutional amendment to increase annual income limitation for eligibility to receive property tax deduction for senior and disabled citizens.

SCR89

SENATE CONCURRENT RESOLUTION No. 89

STATE OF NEW JERSEY

222nd LEGISLATURE

�

INTRODUCED FEBRUARY 5, 2026

Sponsored by:

Senator� SHIRLEY K. TURNER

District 15 (Hunterdon and Mercer)

SYNOPSIS

���� Proposes constitutional amendment to increase annual
income limitation for eligibility to receive property tax deduction for senior
and disabled citizens.

CURRENT VERSION OF TEXT

���� As introduced.

��

A
Concurrent Resolution
proposing to amend Article VIII, Section I,
paragraph 4 of the Constitution of the State of New Jersey.

����
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,
paragraph 4 to read as follows:

���� 4.��� The Legislature may,
from time to time, enact laws granting an annual deduction, from the amount of
any tax bill for taxes on the real property, and from taxes attributable to a
residential unit in a cooperative or mutual housing corporation, of any citizen
and resident of this State of the age of 65 or more years, or any citizen and
resident of this State less than 65 years of age who is permanently and totally
disabled according to the provisions of the Federal Social Security Act,
residing in a dwelling house owned by him which is a constituent part of such
real property, or residing in a dwelling house owned by him which is assessed
as real property but which is situated on land owned by another or others, or
residing as tenant-shareholder in a cooperative or mutual housing corporation,
but no such deduction shall be in excess of $160.00 with respect to any year
prior to 1981, $200.00 per year in 1981, $225.00 per year in 1982, and $250.00
per year in 1983 and any year thereafter and such deduction shall be restricted
to owners having an income not in excess of $5,000.00 per year with respect to
any year prior to 1981, $8,000.00 per year in 1981, $9,000.00 per year in 1982,

[
and
]
$10,000.00
per year in 1983
through 2022
and
$15,000.00 per year in 2023 and in

any year thereafter, exclusive of benefits under any one of the following:

���� a.���� The Federal Social
Security Act and all amendments and supplements thereto;

���� b.��� Any other program of the
federal government or pursuant to any other federal law which provides benefits
in whole or in part in lieu of benefits referred to in, or for persons excluded
from coverage under, a. hereof including but not limited to the Federal
Railroad Retirement Act and federal pension, disability and retirement
programs; or

���� c.���� Pension, disability or
retirement programs of any state or its political subdivisions, or agencies
thereof, for persons not covered under a. hereof; provided, however, that the
total amount of benefits to be allowed exclusion by any owner under b. or c. hereof
shall not be in excess of the maximum amount of benefits payable to, and
allowable for exclusion by, an owner in similar circumstances under a. hereof.

���� The surviving spouse of a
deceased citizen and resident of the State who during his or her life received
a deduction pursuant to this paragraph shall be entitled, so long as he or she
shall remain unmarried and a resident of the same dwelling house situated on
the same land with respect to which said deduction was granted, to the same
deduction, upon the same conditions, with respect to the same real property or
with respect to the same dwelling house which is situated on land owned by
another or others, or with respect to the same cooperative or mutual housing
corporation, notwithstanding that said surviving spouse is under the age of 65
and is not permanently and totally disabled, provided that said surviving
spouse is 55 years of age or older.

���� Any such deduction when so
granted by law shall be granted so that it will not be in addition to any other
deduction or exemption, except a deduction granted under authority of paragraph
3 of this section, to which the said citizen and resident may be entitled, but
said citizen and resident may receive in addition any homestead rebate or
credit provided by law. The State shall annually reimburse each taxing district
in an amount equal to one-half of the tax loss to the district resulting from
the allowance of tax deductions pursuant to this paragraph.

(cf:� Art.VIII, Sec.I, par.4
amended effective Dec. 8, 1988.)

���� 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:

CONSTITUTIONAL
AMENDMENT TO INCREASE ANNUAL INCOME LIMIT FOR SENIOR AND DISABLED PROPERTY
TAX DEDUCTION

YES

Do you approve amending the
Constitution to increase from $10,000 to $15,000 the annual income limit for
the senior and disabled property tax deduction?� The increase will take
effect in 2023.

INTERPRETIVE
STATEMENT

NO

���� Currently the Constitution
limits to $10,000 the amount of income that can be earned annually in order
to qualify for the senior and disabled property tax deduction.

���� This amendment will increase the
annual income limit to $15,000, beginning in 2023.

���� The income limit was last
increased in 1983, from $9,000 to $10,000.

STATEMENT

���� This concurrent resolution
proposes a constitutional amendment authorizing an increase from $10,000 to
$15,000 in the annual income limitation for eligibility to receive the annual
senior and disabled property tax deduction.� The change to the income limitation
would take effect in 2023.

���� In order to qualify for this
deduction, a senior citizen must be 65 years of age or older, and have an
annual income that does not exceed the Constitutional income limit (currently
$10,000).� A person who is permanently and totally disabled does not need to
meet an age requirement, but does need to meet the Constitutional income limit.

���� The annual income limit has
not been increased since 1983, when the State�s voters approved an increase
from $9,000 per year to the current $10,000 per year.�