Proposes constitutional amendment granting property assessment reductions for certain improvements to dwelling houses to provide living quarters for senior citizen relatives.

ACR 84 proposes a constitutional amendment requiring New Jersey property tax assessors to reduce the assessed value of a homeowner's primary residence when they add living space specifically for eligible senior relatives. It directly affects homeowners who construct or reconstruct additions to house parents, grandparents, aunts, or uncles aged 62 or older. The tax reduction equals the cost of the addition or 20% of the property's total assessed value - whichever is lower - and applies from the tax year after voter approval until the last qualifying relative moves out or passes away. This policy change would automatically lower property taxes for qualifying homeowners without requiring additional applications or approvals.