The proposed resolution seeks to amend the New Jersey Constitution to provide a property tax exemption for primary residences owned and occupied by individuals aged 80 or older during the tax year. Additionally, it stipulates that the surviving spouse of a deceased taxpayer who qualified for this exemption would also be eligible to receive the same exemption, provided they meet specific criteria: they must be at least 75 years old, remain unmarried, and continue to own and occupy the same primary residence.

Once the amendment is agreed upon, it will be submitted to the public for a vote in the next general election, with the requirement that it be published in local newspapers at least three months prior to the election. The ballot will include a clear question for voters to indicate their support or opposition to the proposed amendment.