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Bill > SCR106
NJ SCR106
NJ SCR106Proposes constitutional amendment to provide property tax exemption for primary residence owned and occupied by surviving spouse of first responder who dies in line of duty.
summary
Introduced
05/16/2024
05/16/2024
In Committee
05/16/2024
05/16/2024
Crossed Over
Passed
Dead
01/12/2026
01/12/2026
Introduced Session
2024-2025 Regular Session
Bill Summary
If approved by the voters, this proposed constitutional amendment would provide a property tax exemption for the primary residence owned and occupied by the surviving spouse of a law enforcement officer, firefighter, or first aid, ambulance, or rescue squad member who dies in the line of duty. The exemption would include the surviving spouses of both paid and volunteer firefighters and first aid, ambulance, or rescue squad members. The property receiving the exemption is also required to have been the primary residence of the first responder at the time the first responder's death. A surviving spouse would qualify for the exemption, and continue to receive it, for as long as the spouse owns and occupies the home as a primary residence and does not remarry. The constitutional amendment would also require the State to annually reimburse each taxing district for the amount of property taxes that would have otherwise been due for each property receiving the exemption established under the bill had the property been taxed the same as other land within the taxing district.
AI Summary
This concurrent resolution proposes a constitutional amendment to provide a property tax exemption for the primary residence of a surviving spouse whose first responder partner died in the line of duty. Specifically, the amendment would allow surviving spouses of law enforcement officers, paid or volunteer firefighters, and paid or volunteer first aid, ambulance, or rescue squad members to receive a property tax exemption, provided that the property was the deceased first responder's primary residence at the time of their death. The exemption would continue for as long as the surviving spouse remains unmarried and continues to own and occupy the home. To ensure local governments are not financially disadvantaged, the State would annually reimburse each taxing district for the property taxes that would have been collected on the exempted property. If approved by voters at a general election, this amendment would provide financial relief to families who have lost a first responder in the line of duty, recognizing their sacrifice and supporting their surviving spouses.
Committee Categories
Justice
Sponsors (3)
Last Action
Introduced in the Senate, Referred to Senate Law and Public Safety Committee (on 05/16/2024)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.njleg.state.nj.us/bill-search/2024/SCR106 |
| BillText | https://pub.njleg.gov/Bills/2024/SCR/106_I1.HTM |
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