Bill > ACR136

This concurrent resolution proposes a constitutional amendment to provide a property tax exemption for the primary residence of a surviving spouse whose first responder (including law enforcement officers, paid or volunteer firefighters, or paid or volunteer first aid, ambulance, or rescue squad members) died in the line of duty. The exemption would apply only if the property was the primary residence of the first responder at the time of their death, and the surviving spouse would continue to receive the exemption as long as they own and occupy the home and remain unmarried. If the surviving spouse remarries, they would lose the tax exemption. Additionally, the state would annually reimburse each taxing district for the property taxes that would have been due on the exempted property, ensuring that local governments do not lose funding as a result of the exemption. The proposed amendment would be submitted to voters at the next general election, with a ballot question explaining the details of the proposed property tax exemption for first responders' surviving spouses.

Military Affairs and Security

https://www.njleg.state.nj.us/bill-search/2024/ACR136