Bill > ACR11

This concurrent resolution proposes a constitutional amendment to provide a $250 annual property tax deduction for law enforcement officers who have sustained a permanent disability directly resulting from their employment. The proposed amendment would allow the Legislature to define eligible law enforcement officers and extends the tax deduction to the surviving spouse of such an officer, provided the spouse remains unmarried, is 65 years or older, and continues to live in the same primary residence. Importantly, the disability does not need to be total to qualify for the deduction, and the benefit applies to property taxes on the primary residence, including residential units in cooperative or mutual housing corporations. If approved by voters, the amendment would be added to Article VIII, Section I of the New Jersey Constitution, giving qualifying law enforcement officers and their surviving spouses financial relief through a modest property tax reduction in recognition of their service and sacrifice.

Labor and Employment

https://www.njleg.state.nj.us/bill-search/2024/ACR11