NJ ACR75

Bill

Proposes constitutional amendment authorizing municipalities to provide partial property tax exemption of up to 15 percent of assessed value for primary residence of certain volunteer first responders.

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, this proposed constitutional amendment would require the Legislature to enact a law permitting municipalities to provide a partial property tax exemption of up to 15 percent of the assessed value of a home for certain volunteer first responders. A municipality would have to pass an ordinance in order to provide the exemption. The exemption would mean that the volunteer first responder would not pay property taxes on a portion of the home's assessed value. Each municipality would decide whether to allow the exemption and decide the percentage amount of the exemption, however the exemption could not be more than 15 percent of the assessed value of the property. The Legislature would be required to pass a law authorizing the exemption. To be eligible for the exemption, a first responder would have to be an active member of a volunteer fire department or a volunteer first aid or rescue squad that serves the municipality. The home would also have to be the volunteer's primary residence and be located in the municipality in which the volunteer serves.

AI Summary

This concurrent resolution proposes a constitutional amendment that would allow municipalities to offer a property tax exemption of up to 15 percent of a home's assessed value to volunteer first responders. If approved by voters, the Legislature would be required to pass a law permitting municipalities to enact ordinances to provide this exemption. To qualify, a volunteer must be an active member of a volunteer fire department or a volunteer first aid or rescue squad serving the municipality, and the home must be their primary residence located within that municipality. This means eligible volunteers could see a reduction in their property tax bill on a portion of their home's value, with each municipality deciding whether to offer the exemption and at what percentage, up to the 15 percent limit.

Committee Categories

Military Affairs and Security

Sponsors (7)

Joe Danielsen (D)*, Cody Miller (D)*, Luanne Peterpaul (D)*, Gregory Myhre (R), Brian Rumpf (R), Lisa Swain (D), Chris Tully (D),

Last Action

Introduced, Referred to Assembly Public Safety and Preparedness Committee (on 01/13/2026)

Official Document

https://www.njleg.state.nj.us/bill-search/2026/ACR75

(3 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://www.njleg.state.nj.us/bill-search/2026/ACR75
BillText	https://pub.njleg.gov/Bills/2026/ACR/75_I1.HTM

Bill	Bill Name	Last Action	Type
ACR110	Proposes constitutional amendment authorizing municipalities to provide partial property tax exemption of up to 15 percent of assessed value for primary residence of certain volunteer first responders.	Introduced, Referred to Assembly Public Safety and Preparedness Committee	Carry Over
SCR64	Proposes constitutional amendment authorizing municipalities to provide partial property tax exemption of up to 15 percent of assessed value for primary residence of certain volunteer first responders.	Introduced in the Senate, Referred to Senate Law and Public Safety Committee	Same As
SCR82	Proposes constitutional amendment authorizing municipalities to provide partial property tax exemption of up to 15 percent of assessed value for primary residence of certain volunteer first responders.	Concurrent Resolution Placed on Desk in Assembly	Carry Over

Bill > ACR75

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (7)

Last Action

Official Document

bill text

bill summary

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bill summary