ACR44

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.

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

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

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

8. The Legislature may, from time to time, enact laws entitling a 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, who has resided in this State for at least the previous five years, and who resides in a dwelling house, condominium, mobile home, cooperative or mutual housing corporation which is owned by him in fee simple or as a stockholder in a cooperative or mutual housing corporation which is his principal residence and a constituent part of his real property, or which is rented by him, to continue to pay district school taxes on such real property or as part of his rental payment in an amount no greater than the amount of district school taxes levied on that real property or charged as part of his rental payment in the year in which he becomes 65, or permanently and totally disabled. The Legislature may limit the applicability of this paragraph to those persons whose incomes do not exceed such amounts as the Legislature may from time to time establish. Benefits received pursuant to the Federal Social Security Act, or benefits received in lieu of social security benefits pursuant to

a federal program, shall not be considered in the calculation of income eligibility.

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

		SENIOR AND DISABLED CITIZENS' DISTRICT SCHOOL TAX FREEZE
	YES	Shall the amendment to Article VIII, Section I of the Constitution, agreed to by the Legislature, and authorizing the Legislature to enact laws for citizens and residents of this State of the age of 65 or more years and for persons permanently and totally disabled who have resided in the State for at least five years and who reside in a dwelling house, condominium, mobile home, cooperative or mutual housing corporation which is owned by such a person in fee simple or as a stockholder in a cooperative or mutual housing corporation which is that person's principal residence and a constituent part of that person's real property, or which is rented by such a person, which freeze the amount of district school tax that person is obligated to pay at the rate established in the year that person reaches age 65 or becomes permanently and totally disabled, and which allows the Legislature to establish a maximum income eligibility standard, and which provides for reimbursement by the State to each taxing district for the amount of property tax relief allowed, be approved?
		INTERPRETIVE STATEMENT
	NO	This amendment to the Constitution of New Jersey authorizes the Legislature to freeze the amount of district school tax a senior or disabled citizen is obligated to pay at the rate established in the year the taxpayer reaches senior citizen status or becomes disabled. Such a citizen must have been a resident of the State for at least 5 years in order to be eligible for such a school district tax freeze, and must reside in a dwelling house, condominium, mobile home, cooperative or mutual housing corporation which is owned by him in fee simple or as a stockholder in a cooperative or mutual housing corporation which is his principal residence and a constituent part of his real property, or which is rented by him. This amendment also provides for reimbursement by the State to each taxing district for the amount of property tax relief allowed, and allows the Legislature to establish a maximum income eligibility standard.

This proposed amendment to the Constitution would authorize the Legislature to freeze the district school tax payable by a senior or disabled citizen at the rate in effect for the year in which the person reaches age 65 or becomes permanently and totally disabled. To be eligible for the tax freeze a senior citizen or disabled person must have been a resident of the State for at least 5 years and must reside in a dwelling house, condominium, mobile home, cooperative or mutual housing corporation which is owned by him in fee simple or as a stockholder in a cooperative or mutual housing corporation which is his principal residence and a constituent part of his real property, or which is rented by him. The proposed amendment also permits the Legislature to set maximum income standards on such a school district tax freeze. Social security benefits, or benefits received in lieu of social security benefits, will not be included as income for purposes of calculating the maximum income allowed.

Senior citizens are an essential part of the moral fabric, tradition and economy of New Jersey. Their experience and wisdom is vital in the public decision making process. Many of the State's one million plus senior citizens hold high elected and appointed offices, as well as positions of great responsibility in the private sector. They play significant roles in charitable, civic and church organizations. Senior citizens are substantial property owners and contribute much to keep the State's economy thriving. The many retirement communities are among the finest places to live within the State. It is important to the State's economy that retirees be encouraged to remain in the State. One of the most important incentives to stopping the exodus of our senior citizens from the State would be a reduction in their property tax burden. In recent years, school taxes have seen staggering increases that are difficult to restrain because of State mandated programs, necessary salary increases, and other related issues. It is the purpose of this amendment to lessen that impact on senior citizens and disabled persons by freezing the school tax rate at a specific level relevant to them.

Amends Constitution to permit legislation freezing school district taxes for senior and disabled citizens.