New Jersey Assembly Bill ACR42

New Jersey 2024-2025 Regular Session

• Introduced: 1/9/24
• Refer: 1/9/24

Caption

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.

Impact

If enacted, ACR42 would amend Article VIII, Section I of the New Jersey Constitution, necessitating the passage of a legislative act to implement the property tax exemption at the municipal level. This change seeks to provide financial relief to first responders who have sacrificed and faced health challenges due to their efforts during a national emergency, affirming their value to the community. However, the bill specifies that the state will not reimburse municipalities for any loss of tax revenue resulting from this exemption, potentially putting financial pressure on local budgets.

Summary

ACR42 proposes a constitutional amendment that allows municipalities in New Jersey to grant a partial property tax exemption to eligible first responders. These individuals must be police officers, firefighters, or emergency medical technicians who have been rendered disabled due to medical conditions resulting from their service at the World Trade Center site following the terrorist attacks on September 11, 2001. The proposed exemption covers the first 15 percent of the assessed value of the residential properties owned and occupied as a primary residence by these individuals.

Contention

The provisions of ACR42 may lead to discussions pertaining to how municipalities balance these new exemptions with their budgets and other funding priorities. Some may argue that while the intention to support disabled first responders is commendable, the financial implications for local governments require careful consideration. Furthermore, questions around the administrative processes for certifying the disabilities related to the World Trade Center response could also spark debate in legislative sessions.