Bill Text: NJ ACR141 | 2024-2025 | Regular Session | Introduced

New Jersey Assembly Concurrent Resolution 141

Introduced

Bill Title: 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.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2024-09-12 - Introduced, Referred to Assembly Public Safety and Preparedness Committee [ACR141 Detail]

Download: New_Jersey-2024-ACR141-Introduced.html

ASSEMBLY CONCURRENT RESOLUTION No. 141

STATE OF NEW JERSEY

221st LEGISLATURE

INTRODUCED SEPTEMBER 12, 2024

Sponsored by:

Assemblyman CODY D. MILLER

District 4 (Atlantic, Camden and Gloucester)

SYNOPSIS

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.

CURRENT VERSION OF TEXT

As introduced.

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. a. 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 as a direct result of the performance of regular or assigned duties, and not as a direct result of the willful negligence of the deceased, 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.

b. For the purposes of this paragraph, "surviving spouse" shall not include a spouse who ceased to cohabit with a law enforcement officer, firefighter, or first aid, ambulance, or rescue squad member under circumstances which would have given rise to a cause of action for divorce or nullity of marriage prior to the death of the law enforcement officer, firefighter, or first aid, ambulance, or rescue squad member.

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 as a direct result of performing regular or assigned duties?

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.

A surviving spouse would not qualify for the exemption if the spouse did not live with the first responder prior to the first responder's death under circumstances which would have resulted in a divorce.

INTERPRETIVE STATEMENT

This proposed constitutional amendment would provide a property tax exemption for the primary residence of the surviving spouse of a first responder who dies as a direct result of performing regular or assigned duties.

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 property tax 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 death occurring due to the first responder's willful negligence would not allow a surviving spouse to qualify for the property tax exemption.

A surviving spouse would lose the property tax exemption if the spouse remarries.

A surviving spouse would not qualify for the property tax exemption if the spouse did not live with the first responder prior to the first responder's death under circumstances which would have resulted in a divorce.

STATEMENT

This proposed constitutional amendment would provide a property tax exemption for the primary residence owned and occupied by the surviving spouse of a first responder who dies as a direct result of performing regular or assigned duties. The property tax exemption would include the surviving spouses of a law enforcement officer, both paid and volunteer firefighters, and first aid, ambulance, or rescue squad members. However, the property for which the property tax exemption is granted is required to have been the primary residence of the first responder at the time of the first responder's death.
A surviving spouse may receive the property tax exemption for as long as the spouse owns and occupies the home as a primary residence and does not remarry. However, the property tax exemption would not be provided to the surviving spouse of a first responder who dies as a direct result of the first responder's own willful negligence. The property tax exemption also would not be provided to a surviving spouse who did not cohabit with the first responder at their time of death under circumstances which would have given rise to a cause of action for a divorce.