Proposes amendment to State Constitution to provide for elected Taxpayer Advocate.

ACR 105 proposes amending New Jersey's constitution to create an elected Taxpayer Advocate position. This official would be chosen by voters every four years during gubernatorial elections, serving as a non-partisan advocate for all New Jersey taxpayers. The Taxpayer Advocate's key duties include reviewing proposed tax legislation, fees, and regulations that could increase taxpayer burdens, then making recommendations to the Legislature and state agencies to minimize those burdens. The position aims to provide taxpayers with direct representation and information about tax-related policies affecting them.