Bill Text: NJ SCR106 | 2024-2025 | Regular Session | 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 in line of duty.
Spectrum: Bipartisan Bill
Status: (Introduced) 2024-05-16 - Introduced in the Senate, Referred to Senate Law and Public Safety Committee [SCR106 Detail]
Download: New_Jersey-2024-SCR106-Introduced.html
Sponsored by:
Senator CARMEN F. AMATO, JR.
District 9 (Ocean)
SYNOPSIS
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.
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 Senate of the State of New Jersey (the General Assembly 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. 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 in the line of duty 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.
The State shall annually reimburse each taxing district for the amount of property taxes that would have otherwise been due for each property receiving the exemption established pursuant to this paragraph, had the property been taxed the same as other land within the taxing district.
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:
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CONSTITUTIONAL AMENDMENT REQUIRING PROPERTY TAX EXEMPTION FOR SURVIVING SPOUSE OF CERTAIN FIRST RESPONDERS |
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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 in the line of duty? 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. |
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INTERPRETIVE STATEMENT |
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NO |
This proposed constitutional amendment would provide a property tax exemption for a primary residence of the surviving spouse of a first responder who dies in the line of duty. 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 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 surviving spouse who remarries would no longer receive the exemption. The State would reimburse each taxing district for the amount of property taxes that would have otherwise been due for each property receiving the exemption each year. |
STATEMENT
If approved by the voters, this proposed constitutional amendment would provide a property tax exemption for the primary residence owned and occupied by the surviving spouse of a law enforcement officer, firefighter, or first aid, ambulance, or rescue squad member who dies in the line of duty. The exemption would include the surviving spouses of both paid and volunteer firefighters and first aid, ambulance, or rescue squad members.
The property receiving the exemption is also required to have been the primary residence of the first responder at the time the first responder's death.
A surviving spouse would qualify for the exemption, and continue to receive it, for as long as the spouse owns and occupies the home as a primary residence and does not remarry.
The constitutional amendment would also require the State to annually reimburse each taxing district for the amount of property taxes that would have otherwise been due for each property receiving the exemption established under the bill had the property been taxed the same as other land within the taxing district.
