Bill
Bill > ACR141
NJ ACR141
NJ ACR141Proposes constitutional amendment to provide property tax exemption for primary residence owned and occupied by surviving spouse of first responder who dies while performing regular or assigned duties.
summary
Introduced
09/12/2024
09/12/2024
In Committee
09/12/2024
09/12/2024
Crossed Over
Passed
Dead
01/12/2026
01/12/2026
Introduced Session
2024-2025 Regular Session
Bill Summary
This proposed constitutional amendment would provide a property tax exemption for the primary residence owned and occupied by the surviving spouse of a first responder who dies as a direct result of performing regular or assigned duties. The property tax exemption would include the surviving spouses of a law enforcement officer, both paid and volunteer firefighters, and first aid, ambulance, or rescue squad members. However, the property for which the property tax exemption is granted is required to have been the primary residence of the first responder at the time of the first responder's death. A surviving spouse may receive the property tax exemption for as long as the spouse owns and occupies the home as a primary residence and does not remarry. However, the property tax exemption would not be provided to the surviving spouse of a first responder who dies as a direct result of the first responder's own willful negligence. The property tax exemption also would not be provided to a surviving spouse who did not cohabit with the first responder at their time of death under circumstances which would have given rise to a cause of action for a divorce.
AI Summary
This concurrent resolution proposes a constitutional amendment to provide a property tax exemption for the primary residence of surviving spouses of first responders who die while performing their official duties. The exemption would apply to surviving spouses of law enforcement officers, paid or volunteer firefighters, and paid or volunteer first aid, ambulance, or rescue squad members, but only if the first responder dies directly as a result of performing their assigned duties and not due to their own willful negligence. To qualify, the property must have been the primary residence of the first responder at the time of their death, and the surviving spouse must continue to own and occupy the home. The exemption would be valid for the duration of the spouse's widowhood, meaning it would be revoked if the spouse remarries or if they were not living with the first responder under circumstances that would have previously justified a divorce. The proposed amendment would be submitted to voters at the next general election, with the ballot including an explanatory statement and a specific voting question to approve or reject the constitutional change.
Committee Categories
Military Affairs and Security
Sponsors (3)
Last Action
Introduced, Referred to Assembly Public Safety and Preparedness Committee (on 09/12/2024)
Official Document
bill text
bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.njleg.state.nj.us/bill-search/2024/ACR141 |
| BillText | https://pub.njleg.gov/Bills/2024/ACR/141_I1.HTM |
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