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NJ SCR74

Concurrent Resolution

Status

Introduced

1/28/2026

Primary Sponsor

Jon Bramnick

Click for details

Origin

Senate

2026-2027 Regular Session

AI Summary

  • Proposes a constitutional amendment to cap annual property tax assessment increases on primary residences at the lower of 3% or the Consumer Price Index rate
  • Requires homestead properties to be reassessed at full market value upon change of ownership, after which the assessment increase limits would resume applying
  • Creates a full property tax exemption on the first $25,000 of assessed value for homestead properties
  • Provides an exemption from non-school district property taxes on assessed value between $50,000 and $75,000 (the "third $25,000")
  • Assessment increase limitations would not apply to added assessments resulting from property improvements

Legislative Description

Proposes constitutional amendment to limit assessment of homestead real property, and allow exemption on up to $50,000 of home's value.

Community and Urban Affairs

Last Action

Introduced in the Senate, Referred to Senate Community and Urban Affairs Committee

1/28/2026

Committee Referrals

Community and Urban Affairs1/28/2026

Full Bill Text

No bill text available