NJ
New Jersey Senate Bill SCR29

New Jersey 2022-2023 Regular Session

New Jersey Senate Bill SCR29

Introduced
1/11/22  

Caption

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.

Impact

If this amendment is approved by the voters, it would amend Article VIII, Section I of the New Jersey Constitution to formalize the tax exemption. This would relieve some of the financial burdens typically associated with property taxes for those who have lost a partner under such tragic circumstances. By ensuring this form of relief, the state acknowledges the service and sacrifice of law enforcement officers and firefighters, providing support to their families at a critical time.

Summary

Senate Concurrent Resolution No. 29, introduced in New Jersey, proposes a constitutional amendment aimed at providing a property tax exemption for the primary residence of surviving spouses of law enforcement officers or firefighters who were killed in the line of duty. This amendment is designed to ensure that these individuals can maintain financial stability following the loss of their partners, particularly in light of the sacrifices made by their loved ones in the course of duty. The proposed amendment would only apply as long as the surviving spouse occupies the residence as their primary home and does not remarry.

Contention

Notably, some discussions may arise surrounding the amendment, particularly in relation to the stipulation that the tax exemption would be forfeited if the surviving spouse remarries. While this condition may have been included to target assistance specifically to those who have lost their partners, it might also lead to debates about fairness and the ongoing impact of such policies on the lives of widows and widowers. Opponents could argue that such a provision might discourage remarriage and perpetuate a sense of loss, while proponents may reason that it is a necessary measure to maintain the intent of the amendment.

Companion Bills

NJ ACR91

Same As Proposes constitutional amendment to provide property tax exemption for primary residence of surviving spouse of law enforcement officer killed in the line of duty.

Previously Filed As

NJ ACR48

Proposes constitutional amendment to provide property tax exemption for primary residence of surviving spouse of law enforcement officer killed in the line of duty.

NJ ACR91

Proposes constitutional amendment to provide property tax exemption for primary residence of surviving spouse of law enforcement officer killed in the line of duty.

NJ ACR136

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.

NJ SCR106

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.

NJ SCR100

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.

NJ ACR141

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.

NJ SCR120

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.

NJ HJR116

Proposing a constitutional amendment authorizing the governing body of a political subdivision to provide an additional exemption from ad valorem taxation of the residence homesteads of certain surviving spouses of peace officers and firefighters killed in the line of duty.

NJ ACR149

Proposes constitutional amendment to provide property tax exemption of 50 percent of assessed value for primary residence of police officer or firefighter who suffers a line of duty injury that qualifies for accidental disability pension.

NJ HJR83

Constitutional amdmt.; prop. tax exemption for surviving spouses of soldiers killed in line of duty.

Similar Bills

NJ ACR149

Proposes constitutional amendment to provide property tax exemption of 50 percent of assessed value for primary residence of police officer or firefighter who suffers a line of duty injury that qualifies for accidental disability pension.

NJ SCR120

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.

NJ SCR86

Proposes constitutional amendment requiring Legislature to enact statute authorizing $200 property tax credit for primary residence of volunteer firefighter or first aid squad member.

NJ ACR141

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.

NJ ACR74

Proposes constitutional amendment requiring Legislature to enact statute authorizing $200 property tax credit for primary residence of volunteer firefighter or first aid squad member.

NJ ACR72

Proposes constitutional amendment requiring Legislature to enact statute authorizing $200 property tax credit for primary residence of volunteer firefighter or first aid squad member.

NJ SCR106

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.

NJ ACR136

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.