New Jersey 2026-2027 Regular Session

New Jersey Assembly Bill ACR76

Introduced
1/13/26  

Caption

Proposes constitutional amendment to permit Legislature to extend eligibility to receive veterans' property tax deduction to surviving spouse of nonresident veteran in certain circumstances.

Impact

If passed, ACR76 would modify Article VIII, Section I, paragraph 3 of the New Jersey Constitution. This change would permit surviving spouses to claim a $250 annual property tax deduction, provided that the veteran was a resident of New Jersey for any duration before and after military service. This introduces an opportunity for more surviving spouses of veterans—who may have been nonresidents at the time of death—to receive financial relief through property tax deductions.

Summary

Assembly Concurrent Resolution No. 76 (ACR76) proposes a constitutional amendment for the State of New Jersey. The amendment aims to allow the Legislature the authority to extend eligibility for the veterans' property tax deduction to the surviving spouses of nonresident veterans under specific conditions. Currently, this property tax deduction is available to residents who have been honorably discharged from the Armed Forces, and this amendment seeks to broaden the scope concerning nonresident veterans who may not have been citizens of New Jersey at the time of their death but had residence ties to the state.

Contention

The potential approval of this resolution may engender discussions regarding the implications of defining residency and citizenship in relation to tax benefits. Critics might argue about possible abuses of such provisions or the broadening of eligibility criteria, while supporters may contend it provides necessary support for families of veterans who sacrificed their lives in service. The amendment's specific requirement that the deceased veterans must have been residents at some point could also lead to debates on fairness and the inclusion of those who may have lived in New Jersey for only brief periods.

Companion Bills

NJ SCR90

Carry Over Proposes constitutional amendment to permit Legislature to extend eligibility to receive veterans' property tax deduction to surviving spouse of nonresident veteran in certain circumstances.

NJ ACR129

Carry Over Proposes constitutional amendment to permit Legislature to extend eligibility to receive veterans' property tax deduction to surviving spouse of nonresident veteran in certain circumstances.

NJ SCR77

Same As Proposes constitutional amendment to permit Legislature to extend eligibility to receive veterans' property tax deduction to surviving spouse of nonresident veteran in certain circumstances.

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