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

ACR 92 proposes a constitutional amendment to increase New Jersey's annual income limit for the senior and disabled property tax deduction from $10,000 to $15,000 per year, effective 2023. This change would allow more senior citizens (65 or older) and permanently disabled residents to qualify for the deduction, which currently caps at $250 annually. The income threshold has remained unchanged since 1983 ($10,000), so the amendment would expand eligibility to those earning between $10,000 and $15,000. The amendment requires voter approval in the next general election to take effect.