Proposes constitutional amendment to provide property tax exemption for primary residence owned and occupied by surviving spouse of first responder who dies in line of duty.

Summary

The resolution would add a new paragraph to Article VIII, Section I of the New Jersey Constitution, granting a property‑tax exemption to the home owned and occupied by the surviving spouse of a law‑enforcement officer, firefighter, or ambulance/rescue squad member who dies while performing duties. The exemption lasts for the spouse’s widowhood or widowerhood as long as the home remains the primary residence and the spouse does not remarry. The state would reimburse each taxing district for the lost tax revenue each year.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

Topics

Share