New Jersey 2024-2025 Regular Session

New Jersey Assembly Bill ACR141

Introduced
9/12/24  

Caption

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.

Impact

If enacted, ACR141 would afford significant financial relief to grieving spouses of first responders, allowing them to maintain their primary residence without the burden of property taxes for as long as they remain unmarried. This change could enhance the financial stability of these families during trying times, as first responders are often at risk while on duty. Such a policy also acknowledges the sacrifices made by public servants, potentially encouraging more individuals to pursue careers in emergency services.

Summary

ACR141, introduced by Assemblyman Cody D. Miller, proposes an amendment to the New Jersey Constitution allowing a property tax exemption for the primary residence of the surviving spouse of a first responder who dies while performing their regular duties. This amendment specifically targets individuals serving as law enforcement officers, firefighters (both paid and volunteer), and first aid or ambulance squad members. The proposed tax relief applies only if the death results from performing assigned duties and not from the deceased's willful negligence.

Contention

The bill stipulates that the surviving spouse must have been cohabiting with the first responder at the time of death, excluding those who had ceased to live together under circumstances that could have led to divorce. This condition may raise discussions regarding the fairness and inclusiveness of the tax exemption. Some might argue that this restriction could unfairly penalize spouses who are separated for legitimate reasons beyond their control, thereby limiting the support intended to be provided by the amendment.

Companion Bills

NJ SCR100

Same As 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.

Previously Filed As

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 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 SCR134

Proposes constitutional amendment authorizing municipalities, by ordinance, to provide partial property tax exemption on primary residence of certain volunteer first responders.

NJ ACR163

Proposes constitutional amendment authorizing municipalities, by ordinance, to provide partial property tax exemption on primary residence of certain volunteer first responders.

NJ ACR33

Proposes constitutional amendment authorizing municipalities, by ordinance, to provide partial property tax exemption on primary residence of certain volunteer first responders.

NJ SCR29

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.

NJ HB145

(Constitutional Amendment) Establishes an ad valorem property tax exemption for the surviving spouse of a person who died while performing their duties as an emergency medical responder, technician, or paramedic (EN SEE FISC NOTE LF RV See Note)

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.

Similar Bills

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 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.

CO SCR001

Property Tax Exemption First Responders

MT HB140

Provide property tax assistance for law enforcement and firefighters injured in the line of duty

HI HB1513

Relating To Unattended Animals In Motor Vehicles.

HI HB1513

Relating To Unattended Animals In Motor Vehicles.

AZ HCR2027

Death benefit; assault; first responders