NJ SCR48

Bill

Proposes constitutional amendment authorizing municipalities to provide partial property tax exemption to certain first responders disabled as result of World Trade Center recovery medical condition.

Introduced
01/13/2026

In Committee
01/13/2026

Crossed Over

Passed

Dead

Introduced Session

2026-2027 Regular Session

Bill Summary

If approved by the voters of the State, this proposed constitutional amendment would permit municipalities, by ordinance, to provide a partial property tax exemption for the primary residence of an eligible first responder. The partial property tax exemption would be on the first 15 percent of the assessed value of the primary residence. The amendment would require the Legislature to pass a law permitting the exemption. Eligible first responders would include police officers, firefighters, and emergency medical technicians who are disabled as the result of a medical condition related to their presence at the World Trade Center site after the terrorist attack on September 11, 2001.

AI Summary

This concurrent resolution proposes a constitutional amendment that would allow municipalities to offer a partial property tax exemption to certain first responders who became disabled due to medical conditions stemming from their work at the World Trade Center site after the September 11, 2001, terrorist attacks. If approved by voters, this amendment would enable the Legislature to pass a law permitting municipalities to grant this exemption, which would cover the first 15 percent of the assessed value of the eligible first responder's primary residence, and it clarifies that the State will not reimburse municipalities for any lost property tax revenue.

Committee Categories

Housing and Urban Affairs

Sponsors (1)

Latham Tiver (R)*,

Last Action

Introduced in the Senate, Referred to Senate Community and Urban Affairs Committee (on 01/13/2026)

Official Document

https://www.njleg.state.nj.us/bill-search/2026/SCR48

(3 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://www.njleg.state.nj.us/bill-search/2026/SCR48
BillText	https://pub.njleg.gov/Bills/2026/SCR/48_I1.HTM

Bill	Bill Name	Last Action	Type
ACR11	Proposes constitutional amendment authorizing municipalities to provide partial property tax exemption to certain first responders disabled as result of World Trade Center recovery medical condition.	Introduced, Referred to Assembly Public Safety and Preparedness Committee	Same As
ACR42	Proposes constitutional amendment authorizing municipalities to provide partial property tax exemption to certain first responders disabled as result of World Trade Center recovery medical condition.	Introduced, Referred to Assembly State and Local Government Committee	Carry Over
SCR32	Proposes constitutional amendment authorizing municipalities to provide partial property tax exemption to certain first responders disabled as result of World Trade Center recovery medical condition.	Introduced in the Senate, Referred to Senate Community and Urban Affairs Committee	Carry Over

Bill > SCR48

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (1)

Last Action

Official Document

bill text

bill summary

bill summary

bill summary