Bill > ACR42

This joint resolution proposes a constitutional amendment that would allow municipalities to provide a partial property tax exemption for certain first responders who became disabled due to medical conditions related to their work at the World Trade Center site following the September 11, 2001 terrorist attack. Specifically, the amendment would permit municipalities to exempt the first 15 percent of a primary residential property's assessed value from taxation for eligible first responders, which include police officers, firefighters, and emergency medical technicians. To qualify, the first responder must have a medical condition certified by a federally authorized health program specific to the World Trade Center aftermath. The Legislature would be required to pass enabling legislation to implement this exemption, and importantly, the state would not reimburse municipalities for the lost tax revenue. The proposed amendment would be submitted to voters at a general election, with voters deciding whether to approve the constitutional change that would provide this targeted tax relief for 9/11 first responders who suffered disabilities as a result of their recovery efforts.

Government Affairs

https://www.njleg.state.nj.us/bill-search/2024/ACR42