Proposes constitutional amendment to dedicate tax revenue from sale of recreational marijuana for property tax relief.

ACR 92 proposes a constitutional amendment to dedicate revenue from New Jersey's recreational marijuana sales tax to property tax relief. It would create a special "Recreational Marijuana Sales Tax Account" within the Property Tax Relief Fund, requiring all annual marijuana tax revenue to be automatically placed there. This dedicated funding must be used exclusively for a uniform property tax credit for homeowners who live in their home as their primary residence and pay annual property taxes. The amendment requires voter approval before taking effect, as it would change the state constitution.