NJ
New Jersey Assembly Bill ACR149

New Jersey 2024-2025 Regular Session

New Jersey Assembly Bill ACR149

Introduced
1/14/25  

Caption

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.

Impact

The proposed constitutional amendment is expected to have significant implications for state law regarding property taxation, particularly for those serving in law enforcement and firefighting roles. By enacting this amendment, the state aims to enhance the support system for service-disabled officers and firefighters, thereby potentially encouraging retention and morale within these critical service sectors. Moreover, the financial burden on municipalities due to this tax exemption is mitigated by a state reimbursement mechanism, ensuring that local government finances are not unduly disrupted by these new exemptions.

Summary

ACR149 proposes an amendment to the New Jersey Constitution aimed at providing a partial property tax exemption for police officers and firefighters who suffer a line of duty injury that qualifies them for an accidental disability pension. Specifically, the bill outlines that eligible individuals would receive a 50 percent exemption on the assessed value of their primary residence, subject to certain conditions and limits. The bill is intended to acknowledge the sacrifices made by public safety employees while offering them financial relief through property tax relief.

Contention

While the proposed amendment may receive broad support for its intentions, there could be points of contention regarding the eligibility criteria, particularly the income cap set at $500,000, which some may argue is too high or too low. This income threshold is aligned with the Stay NJ property tax credit program but may prompt debate among stakeholders regarding equity and fairness. Additionally, concerns may arise regarding the financial implications for municipalities over time, especially if the number of qualifying applicants increases or if the state reimbursement processes are not effectively managed.

Companion Bills

No companion bills found.

Previously Filed As

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 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 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 SCR82

Proposes constitutional amendment authorizing municipalities to provide partial property tax exemption of up to 15 percent of assessed value for primary residence of certain volunteer first responders.

NJ ACR110

Proposes constitutional amendment authorizing municipalities to provide partial property tax exemption of up to 15 percent of assessed value for primary residence of certain volunteer first responders.

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 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 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 ACR55

Proposes constitutional amendment to authorize municipalities to provide property tax credit of up to 100 percent for primary residence of volunteer firefighter or volunteer first aid squad member.

NJ ACR25

Proposes constitutional amendment to limit assessment of homestead real property, and allow exemption on up to $50,000 of home's value.

Similar Bills

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 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 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 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.

CA AB2717

Motor vehicles: unattended children: liability.

NJ ACR170

Proposes constitutional amendment authorizing municipalities to provide partial property tax exemption to certain first responders disabled as result of World Trade Center recovery medical condition.