New Jersey Senate Bill SCR114

New Jersey 2022-2023 Regular Session

• Introduced: 5/16/22
• Refer: 5/16/22

Caption

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

Impact

If passed, this amendment would amend Article VIII, Section I of the New Jersey Constitution, necessitating legislative action to define eligible law enforcement officers. The deduction would apply specifically to property taxes levied on the officers' primary residences. In addition, the provision that allows the deduction to carry over to the surviving spouse ages 65 and older adds another layer of support for families affected by the loss of an officer, thereby investing in the welfare of public servants and their families.

Summary

SCR114 proposes a constitutional amendment to provide a $250 property tax deduction to law enforcement officers who have sustained a permanent disability due to their employment. This resolution highlights the state's aim to support injured officers by alleviating some of their financial burdens related to property taxes. The unique aspect of this deduction is that it is not limited to total disabilities; rather, officers only need to demonstrate a permanent disability resulting from their duties as law enforcement personnel. The amendment will also extend the deduction to surviving spouses of eligible officers, ensuring continued financial support even after the officer's death.

Contention

The discussions around SCR114 may revolve around its fiscal implications for state revenue and whether such a targeted tax deduction is the best way to support law enforcement personnel. Critics might voice concerns regarding the potential long-term financial impact on state budgets and whether the funds could be allocated to broader public safety programs. Supporters, on the other hand, would argue that this is a necessary recognition of the sacrifices made by law enforcement officers, ultimately championing their commitment to public safety.