NJ SCR54

Bill

Proposes 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.

Introduced
01/13/2026

In Committee
02/19/2026

Crossed Over

Passed

Dead

Introduced Session

2026-2027 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 grant a property tax exemption for the primary residence of a surviving spouse whose first responder partner died in the line of duty. This exemption would apply to the surviving spouses of law enforcement officers, paid or volunteer firefighters, and paid or volunteer first aid, ambulance, or rescue squad members, provided the property was their shared primary residence at the time of death and the surviving spouse continues to own and occupy it as their primary residence and does not remarry. The exemption would not be granted if the first responder's death was due to their own willful negligence, or if the surviving spouse did not cohabit with the first responder under circumstances that would have led to a divorce.

Committee Categories

Budget and Finance, Justice

Sponsors (5)

Paul Moriarty (D)*, Raj Mukherji (D)*, Carmen Amato (R), Patrick Diegnan (D), Angela Mcknight (D),

Last Action

Concurrent Resolution Placed on Desk in Assembly (on 02/19/2026)

Official Document

https://www.njleg.state.nj.us/bill-search/2026/SCR54

(3 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://www.njleg.state.nj.us/bill-search/2026/SCR54
Analysis - Statement SLP 2/19/26	https://pub.njleg.gov/Bills/2026/SCR/54_S1.PDF
Analysis - Technical Review Of Prefiled Bill	https://pub.njleg.gov/Bills/2026/SCR/54_T1.PDF
BillText	https://pub.njleg.gov/Bills/2026/SCR/54_I1.HTM

Bill	Bill Name	Last Action	Type
ACR141	Proposes 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.	Introduced, Referred to Assembly Public Safety and Preparedness Committee	Carry Over
ACR57	Proposes 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.	Introduced, Referred to Assembly Public Safety and Preparedness Committee	Same As
SCR100	Proposes 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.	Concurrent Resolution Placed on Desk in Assembly	Carry Over

Bill > SCR54

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (5)

Last Action

Official Document

bill text

bill summary

bill summary

bill summary