New Jersey 2024-2025 Regular Session

New Jersey Assembly Bill ACR136 Compare Versions

Only one version of the bill is available at this time.

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1	1	ASSEMBLY CONCURRENT RESOLUTION No. 136 STATE OF NEW JERSEY 221st LEGISLATURE INTRODUCED MAY 16, 2024
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3	3	ASSEMBLY CONCURRENT RESOLUTION No. 136
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5	5	STATE OF NEW JERSEY
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7	7	221st LEGISLATURE
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11	11	INTRODUCED MAY 16, 2024
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15	15	Sponsored by: Assemblyman BRIAN E. RUMPF District 9 (Ocean) Assemblyman GREGORY E. MYHRE District 9 (Ocean) Co-Sponsored by: Assemblymen Kanitra and McGuckin SYNOPSIS 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. CURRENT VERSION OF TEXT As introduced.
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19	19	Sponsored by:
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21	21	Assemblyman BRIAN E. RUMPF
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23	23	District 9 (Ocean)
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25	25	Assemblyman GREGORY E. MYHRE
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27	27	District 9 (Ocean)
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31	31	Co-Sponsored by:
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33	33	Assemblymen Kanitra and McGuckin
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43	43	SYNOPSIS
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45	45	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.
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49	49	CURRENT VERSION OF TEXT
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51	51	As introduced.
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55	55	A Concurrent Resolution proposing to amend Article VIII, Section I of the New Jersey Constitution by adding a new paragraph 8. Be It Resolved by the General Assembly of the State of New Jersey (the Senate concurring): 1. The following proposed amendment to the Constitution of the State of New Jersey is agreed to: PROPOSED AMENDMENT Amend Article VIII, Section I by adding a new paragraph 8 to read as follows: 8. The primary residence owned and occupied by the surviving spouse of a law enforcement officer, paid or volunteer firefighter, or paid or volunteer first aid, ambulance, or rescue squad member who dies in the line of duty shall be entitled to an exemption from property taxation for the duration of the surviving spouse's widowhood or widowerhood, as the case may be, provided that the property was the primary residence of the law enforcement officer, firefighter, or first aid, ambulance, or rescue squad member at the time that person dies. The State shall annually reimburse each taxing district for the amount of property taxes that would have otherwise been due for each property receiving the exemption established pursuant to this paragraph, had the property been taxed the same as other land within the taxing district. 2. When this proposed amendment to the Constitution is finally agreed to pursuant to Article IX, paragraph 1 of the Constitution, it shall be submitted to the people at the next general election occurring more than three months after the final agreement and shall be published at least once in at least one newspaper of each county designated by the President of the Senate, the Speaker of the General Assembly and the Secretary of State, not less than three months prior to the general election. 3. This proposed amendment to the Constitution shall be submitted to the people at that election in the following manner and form: There shall be printed on each official ballot to be used at the general election, the following: a. In every municipality in which voting machines are not used, a legend which shall immediately precede the question as follows: If you favor the proposition printed below make a cross (X), plus (+), or check (a) in the square opposite the word "Yes." If you are opposed thereto make a cross (X), plus (+) or check (a) in the square opposite the word "No." b. In every municipality the following question: CONSTITUTIONAL AMENDMENT REQUIRING PROPERTY TAX EXEMPTION FOR SURVIVING SPOUSE OF CERTAIN FIRST RESPONDERS YES Do you approve amending the State Constitution to provide a property tax exemption for a primary residence owned and occupied by the surviving spouse of a first responder who dies in the line of duty? The property is required to have been the primary residence of the first responder at the time of their death. A surviving spouse who remarries would no longer receive the exemption. INTERPRETIVE STATEMENT NO This proposed constitutional amendment would provide a property tax exemption for a primary residence of the surviving spouse of a first responder who dies in the line of duty. The surviving spouse of a law enforcement officer, paid or volunteer firefighter, or paid or volunteer first aid, ambulance, or rescue squad member would receive the exemption. The property must be owned and occupied by the surviving spouse. The property must also have been the primary residence of the first responder at the time of the first responder's death. A surviving spouse who remarries would no longer receive the exemption. The State would reimburse each taxing district for the amount of property taxes that would have otherwise been due for each property receiving the exemption each year. STATEMENT If approved by the voters, this proposed constitutional amendment would provide a property tax exemption for the primary residence owned and occupied by the surviving spouse of a law enforcement officer, firefighter, or first aid, ambulance, or rescue squad member who dies in the line of duty. The exemption would include the surviving spouses of both paid and volunteer firefighters and first aid, ambulance, or rescue squad members. The property receiving the exemption is also required to have been the primary residence of the first responder at the time the first responder's death. A surviving spouse would qualify for the exemption, and continue to receive it, for as long as the spouse owns and occupies the home as a primary residence and does not remarry. The constitutional amendment would also require the State to annually reimburse each taxing district for the amount of property taxes that would have otherwise been due for each property receiving the exemption established under the bill had the property been taxed the same as other land within the taxing district.
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57	57	A Concurrent Resolution proposing to amend Article VIII, Section I of the New Jersey Constitution by adding a new paragraph 8.
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61	61	Be It Resolved by the General Assembly of the State of New Jersey (the Senate concurring):
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65	65	1. The following proposed amendment to the Constitution of the State of New Jersey is agreed to:
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69	69	PROPOSED AMENDMENT
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73	73	Amend Article VIII, Section I by adding a new paragraph 8 to read as follows:
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75	75	8. The primary residence owned and occupied by the surviving spouse of a law enforcement officer, paid or volunteer firefighter, or paid or volunteer first aid, ambulance, or rescue squad member who dies in the line of duty shall be entitled to an exemption from property taxation for the duration of the surviving spouse's widowhood or widowerhood, as the case may be, provided that the property was the primary residence of the law enforcement officer, firefighter, or first aid, ambulance, or rescue squad member at the time that person dies.
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77	77	The State shall annually reimburse each taxing district for the amount of property taxes that would have otherwise been due for each property receiving the exemption established pursuant to this paragraph, had the property been taxed the same as other land within the taxing district.
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81	81	2. When this proposed amendment to the Constitution is finally agreed to pursuant to Article IX, paragraph 1 of the Constitution, it shall be submitted to the people at the next general election occurring more than three months after the final agreement and shall be published at least once in at least one newspaper of each county designated by the President of the Senate, the Speaker of the General Assembly and the Secretary of State, not less than three months prior to the general election.
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85	85	3. This proposed amendment to the Constitution shall be submitted to the people at that election in the following manner and form:
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87	87	There shall be printed on each official ballot to be used at the general election, the following:
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89	89	a. In every municipality in which voting machines are not used, a legend which shall immediately precede the question as follows:
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91	91	If you favor the proposition printed below make a cross (X), plus (+), or check (a) in the square opposite the word "Yes." If you are opposed thereto make a cross (X), plus (+) or check (a) in the square opposite the word "No."
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93	93	b. In every municipality the following question:
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97	97	CONSTITUTIONAL AMENDMENT REQUIRING PROPERTY TAX EXEMPTION FOR SURVIVING SPOUSE OF CERTAIN FIRST RESPONDERS
98	98	YES Do you approve amending the State Constitution to provide a property tax exemption for a primary residence owned and occupied by the surviving spouse of a first responder who dies in the line of duty? The property is required to have been the primary residence of the first responder at the time of their death. A surviving spouse who remarries would no longer receive the exemption.
99	99	INTERPRETIVE STATEMENT
100	100	NO This proposed constitutional amendment would provide a property tax exemption for a primary residence of the surviving spouse of a first responder who dies in the line of duty. The surviving spouse of a law enforcement officer, paid or volunteer firefighter, or paid or volunteer first aid, ambulance, or rescue squad member would receive the exemption. The property must be owned and occupied by the surviving spouse. The property must also have been the primary residence of the first responder at the time of the first responder's death. A surviving spouse who remarries would no longer receive the exemption. The State would reimburse each taxing district for the amount of property taxes that would have otherwise been due for each property receiving the exemption each year.
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106	106	CONSTITUTIONAL AMENDMENT REQUIRING PROPERTY TAX EXEMPTION FOR SURVIVING SPOUSE OF CERTAIN FIRST RESPONDERS
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110	110	YES
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112	112	Do you approve amending the State Constitution to provide a property tax exemption for a primary residence owned and occupied by the surviving spouse of a first responder who dies in the line of duty?
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114	114	The property is required to have been the primary residence of the first responder at the time of their death.
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116	116	A surviving spouse who remarries would no longer receive the exemption.
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122	122	INTERPRETIVE STATEMENT
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126	126	NO
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128	128	This proposed constitutional amendment would provide a property tax exemption for a primary residence of the surviving spouse of a first responder who dies in the line of duty.
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130	130	The surviving spouse of a law enforcement officer, paid or volunteer firefighter, or paid or volunteer first aid, ambulance, or rescue squad member would receive the exemption.
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132	132	The property must be owned and occupied by the surviving spouse. The property must also have been the primary residence of the first responder at the time of the first responder's death.
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134	134	A surviving spouse who remarries would no longer receive the exemption.
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136	136	The State would reimburse each taxing district for the amount of property taxes that would have otherwise been due for each property receiving the exemption each year.
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142	142	STATEMENT
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146	146	If approved by the voters, this proposed constitutional amendment would provide a property tax exemption for the primary residence owned and occupied by the surviving spouse of a law enforcement officer, firefighter, or first aid, ambulance, or rescue squad member who dies in the line of duty. The exemption would include the surviving spouses of both paid and volunteer firefighters and first aid, ambulance, or rescue squad members.
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148	148	The property receiving the exemption is also required to have been the primary residence of the first responder at the time the first responder's death.
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150	150	A surviving spouse would qualify for the exemption, and continue to receive it, for as long as the spouse owns and occupies the home as a primary residence and does not remarry.
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152	152	The constitutional amendment would also require the State to annually reimburse each taxing district for the amount of property taxes that would have otherwise been due for each property receiving the exemption established under the bill had the property been taxed the same as other land within the taxing district.