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

ACR 76 proposes a constitutional amendment to extend New Jersey's veterans' property tax deduction to surviving spouses of veterans who were not residents of New Jersey at the time of the veteran's death, but had previously been residents before and after their military service. Currently, the deduction applies only to surviving spouses of veterans who were residents at death; this bill would allow the Legislature to provide the deduction to spouses of veterans who met the residency requirement prior to service or after discharge. If passed, it would change the state constitution to permit this extension, requiring voter approval after legislative passage. The policy change would directly affect surviving spouses of veterans who served but lived outside New Jersey at death, while maintaining existing eligibility rules for veterans who died as residents.