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.

ACR111

ASSEMBLY CONCURRENT RESOLUTION No. 111

STATE OF NEW JERSEY

222nd LEGISLATURE

�

INTRODUCED FEBRUARY 12, 2026

Sponsored by:

Assemblyman� ALEX SAUICKIE

District 12 (Burlington, Middlesex, Monmouth and Ocean)

Co-Sponsored by:

Assemblyman Azzariti Jr.

SYNOPSIS

���� 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.

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 hereby agreed to:

PROPOSED
AMENDMENT

���� Amend Article VIII, Section I
by adding a new paragraph 8 to read as follows:

���� 8.� a.� The Legislature shall
enact a law granting a partial property tax exemption for the primary residence
owned and occupied by a police officer or firefighter who suffered an injury,
in the line of duty, that qualifies for an accidental disability pension,
except as otherwise provided in this paragraph.

���� b.� The value of the partial
property tax exemption shall equal 50 percent of the assessed value of the
principal residence, except that the exemption shall not reduce the amount of
property taxes otherwise assessed on the property by more than $6,500 in the
first tax year in which the exemption takes effect, which amount shall be
increased each tax year thereafter based on the percentage increase in the
Consumer Price Index, as defined by law, during the prior tax year. A police
officer or firefighter with income exceeding $500,000 in the prior tax year
shall not be eligible for the exemption.

���� c.� The State shall annually
reimburse municipalities in the amount equal to the total amount of property
taxes that would have been otherwise assessed for each property subject to the
partial property tax exemption authorized in this paragraph had the property
been taxed in the same manner as other real property within the municipality.

���� The municipality shall
reimburse each county, school district, or other local entity that is
authorized to levy property taxes within the municipality.� Each reimbursement
shall be in an amount equal to the property taxes that would have otherwise
been due to the county, school district, or other local entity for each
property subject to the partial property tax exemption authorized in the
paragraph had the property been taxed in the same manner as other real property
within the county, school district, or other local entity.

���� 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 PROVIDING PARTIAL PROPERTY TAX EXEMPTION ON PRIMARY RESIDENCE OF
CERTAIN SERVICE-DISABLED POLICE OFFICERS AND FIREFIGHTERS

YES

��� Do you approve amending the
State Constitution to require the Legislature to enact a law to give a
partial property tax exemption to certain police officers and firefighters who
have been injured while on duty and qualify for an accidental disability
pension?�

��� The amount of the exemption
would be 50 percent of the assessed value of the principal residence owned
and occupied by the police officer or firefighter, up to a certain amount.

INTERPRETIVE
STATEMENT

NO

��� This amendment to the State
Constitution would give a partial property tax exemption to certain police
officers and firefighters.� A police officer or firefighter would have to
have suffered an injury while on duty and qualify for an accidental disability
pension.� The amount of the exemption would be 50 percent of the assessed
value of the principal residence owned and occupied by the police officer or
firefighter, up to a certain amount.��� A police officer or firefighter with
income of more than $500,000 in the prior tax year would not receive the
exemption.� The amount of the exemption could increase from year to year
based on the rate of inflation.

��� The State would be required
to reimburse municipalities every year for the amount of the partial property
tax exemption provided to each police officer and firefighter. A municipality
would be required to reimburse any county, school district, or other local
entity that is authorized to tax property in the municipality.� The amount of
the payment to each entity would be based on the amount of property taxes
that would have been owed to each entity from each partially exempt property.

STATEMENT

���� This proposed amendment to the
New Jersey Constitution would require the Legislature to enact a law providing
a partial property tax exemption for the primary residence of a police officer
or firefighter who suffers an injury in the line of duty and qualifies for an
accidental disability pension. ��

���� The amount of the exemption
would be 50 percent of the assessed value of the principal residence of the
police officer or firefighter, up to a certain amount.� The value of the
property tax exemption could not exceed $6,500 in the first tax year in which
the exemption takes effect.� Thereafter, this amount would be increased
annually based on the percentage increase in the Consumer Price Index, as
defined by law, in the prior tax year.

���� A police officer or
firefighter with income over $500,000 in the prior tax year would not be
eligible claim the exemption.� This income eligibility limit is based on the
amount set forth under the� Stay NJ property tax credit program, which permits
homeowners who are 65 years or older to claim a Stay NJ property tax credit so
long as their annual income does not exceed $500,000.�

���� The proposed amendment
requires the State to annually reimburse municipalities for the total amount of
the property tax exemption.� The State reimbursement would be based on the
amount of property taxes that would have otherwise been due on each property
that receives the exemption.� A municipality would be required to reimburse any
county, school district, or other local entity that is authorized to tax
property in the municipality. The reimbursement to each entity would be based
on the amount of property taxes that would have been owed to each entity from
each exempt property.