Proposes constitutional amendment to provide property tax exemption for primary residence of surviving spouse of law enforcement officer killed in the line of duty.
Impact
Should this amendment be approved by voters, it will amend Article VIII, Section I of the New Jersey Constitution. The change will have implications for property taxation policies and could potentially set a precedent for similar exemptions for other public service professions in the future. The legislation aims to assure that the surviving spouses can maintain a level of financial security in the wake of their loss, supporting their continued residence in their homes without the burden of property taxes.
Process
The proposed amendment will be subject to a public referendum, allowing New Jersey residents to vote on its adoption during a general election. This requirement underscores the importance of community engagement in constitutional changes and reflects a democratic approach to significant legislative modifications. The proposed language will appear on ballots in a clear format, ensuring that voters understand the amendment's implications.
Summary
Assembly Concurrent Resolution No. 91 (ACR91) proposes a significant change to the New Jersey Constitution by introducing a property tax exemption for the primary residence of a surviving spouse of a law enforcement officer who has been killed in the line of duty. This exemption aims to provide financial relief to the families of fallen officers, recognizing their sacrifice and the hardships faced by their loved ones. The amendment delineates conditions under which the exemption would remain valid, stating that the surviving spouse must own and occupy the residence and must not remarry to maintain the tax exempt status.
Contention
Despite its benevolent intentions, ACR91 could spur debate regarding its long-term impacts on state revenue and the fairness of providing such specific exemptions. Questions may arise about the precedent it sets for other professions where lives are at risk, and whether similar benefits should extend to other public safety roles, such as firefighters or emergency medical technicians. Opponents may argue that such measures could contribute to a fragmented tax structure in New Jersey, where certain groups receive preferential treatment over others.
Same As
Proposes constitutional amendment to provide property tax exemption for primary residence of surviving spouse of law enforcement officer or firefighter killed in the line of duty.
Proposes constitutional amendment to provide property tax exemption for primary residence of surviving spouse of law enforcement officer killed in the line of duty.
Proposes constitutional amendment to provide property tax exemption for primary residence of surviving spouse of law enforcement officer or firefighter killed in the line of duty.
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.
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.
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.
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.
Proposes constitutional amendment to provide property tax exemption for primary residence of police officer, firefighter, or emergency medical technician who suffers line of duty injury.
Increases gross income tax relief based on rent constituting property taxes for residential tenants and establishes refundable gross income tax credit in place of gross income tax deduction for residential tenants.
Increases gross income tax relief based on rent constituting property taxes for residential tenants and establishes refundable gross income tax credit in place of gross income tax deduction for residential tenants.
Increases gross income tax relief based on rent constituting property taxes for residential tenants and establishes refundable gross income tax credit in place of gross income tax deduction for residential tenants.
Increases gross income tax relief based on rent constituting property taxes for residential tenants and establishes refundable gross income tax credit in place of gross income tax deduction for residential tenants.
Increases amount of rental payments defined as rent constituting property taxes for purposes of deduction from gross income for property tax payments; increases property tax credit option for certain individuals.