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Bill > ACR103


NJ ACR103

NJ ACR103
Proposes constitutional amendment to give $250 property tax deduction to law enforcement officers who have sustained permanent disability.


summary

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 provide an annual $250 property tax deduction to law enforcement officers who have been permanently disabled as the result of their law enforcement service, and to their surviving spouses. The proposed amendment directs the Legislature to define the "law enforcement officers" eligible to receive the $250 property tax deduction.

AI Summary

This concurrent resolution proposes a constitutional amendment to grant a $250 annual property tax deduction to law enforcement officers who have suffered a permanent disability as a direct result of their service, and also to their surviving spouses under certain conditions. The proposed amendment, which requires voter approval to become part of the New Jersey Constitution, directs the Legislature to define which law enforcement officers are eligible for this deduction, clarifying that the disability does not need to be total, only permanent. The deduction applies to property taxes on the officer's primary residence, and for surviving spouses, it is contingent on them remaining unmarried and being at least 65 years old while residing in the same primary residence.

Committee Categories

Military Affairs and Security

Sponsors (2)

Last Action

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

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