Bill > ACR48

This concurrent resolution proposes a constitutional amendment to provide a property tax exemption for the primary residence of a surviving spouse of a law enforcement officer who is killed in the line of duty. Specifically, the amendment would allow such a surviving spouse to be exempt from property taxation on their primary residence, as long as they continue to own and occupy that home and do not remarry. The proposed amendment would add a new paragraph to Article VIII, Section I of the New Jersey Constitution, and if agreed upon by the legislature, would be submitted to voters at the next general election occurring more than three months after its final agreement. The ballot would include a clear explanation of the proposed tax exemption, with voters able to choose "Yes" or "No" on the measure. The intent of this resolution is to provide financial relief to families of law enforcement officers who have made the ultimate sacrifice in the line of duty by eliminating their property tax burden on their primary home.

Military Affairs and Security

https://www.njleg.state.nj.us/bill-search/2024/ACR48