Proposes constitutional amendment permitting certain veterans and their surviving spouses to receive enhanced homestead rebate amounts similar to the homestead rebate amounts allowed for senior and disabled residents.

SCR 26 proposes a constitutional amendment to expand New Jersey's homestead property tax rebate program. It would allow honorably discharged veterans who served during wartime or emergencies, as defined by the Legislature, and their unmarried surviving spouses (including spouses of veterans who died while on active duty) to receive the same larger tax rebate currently available to senior citizens (65+) and disabled residents. This change would make approximately 330,000 veterans or their surviving spouses eligible for the enhanced rebate, which averages $410 annually, in addition to their existing $50 property tax deduction. The bill is currently pending before the Senate Community and Urban Affairs Committee after being introduced on January 13, 2026.