New Jersey 2024-2025 Regular Session

New Jersey Senate Bill SCR53

Introduced
1/9/24  

Caption

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.

Impact

If enacted, SCR53 would significantly alter Article VIII, Section I of the New Jersey Constitution by adding a provision that allows local governing bodies—including township councils and city commissions—to create ordinances that facilitate substantial tax relief for qualifying volunteer first responders. The potential 100 percent property tax reduction would primarily benefit individuals who actively serve in fire companies or first aid squads operating within their municipality. Such a measure could lead to enhanced community support for volunteers and potentially improve recruitment efforts for these vital public services.

Summary

Senate Concurrent Resolution No. 53 (SCR53) proposes an amendment to the New Jersey Constitution that would empower municipalities to offer a property tax credit of up to 100 percent for the primary residences of active volunteer firefighters and first aid squad members. This initiative is designed to recognize the contributions of these essential community members and encourage more residents to engage in volunteer service within their local emergency response organizations. By allowing municipalities to adopt such incentives, SCR53 aims to bolster volunteerism, particularly in areas where volunteer first responders are critical for public safety.

Contention

While supporters argue that SCR53 is a much-needed acknowledgment of the sacrifices made by volunteer first responders, potential contention may arise concerning the fiscal implications for local governments. Critics could raise concerns about the impact on municipal revenues if property tax collections are reduced significantly. Additionally, there might be discussions on ensuring that eligibility criteria for tax credits do not inadvertently exclude dedicated volunteers, thus creating fairness in its implementation. Ultimately, the passage of SCR53 would hinge on public support during the upcoming election, where voters will determine its fate on the ballot.

Companion Bills

NJ ACR55

Same As 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 ACR171

Carry Over 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 SCR148

Carry Over 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.

Previously Filed As

NJ SCR148

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 ACR171

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 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 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 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 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 ACR33

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.

Similar Bills

NJ ACR171

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 SCR148

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 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 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 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 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.