Proposes constitutional amendment to provide property tax exemption for primary residence of police officer, firefighter, or emergency medical technician who suffers line of duty injury.

ACR143

ASSEMBLY CONCURRENT RESOLUTION No. 143

STATE OF NEW JERSEY

222nd LEGISLATURE

�

INTRODUCED MAY 4, 2026

Sponsored by:

Assemblyman� ALEX SAUICKIE

District 12 (Burlington, Middlesex, Monmouth and Ocean)

Co-Sponsored by:

Assemblyman Scharfenberger

SYNOPSIS

���� Proposes constitutional amendment to provide property
tax exemption for primary residence of police officer, firefighter, or
emergency medical technician who suffers line of duty injury.

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.� The Legislature shall
enact a law granting a 100 percent property tax exemption for the primary
residence of a police officer, firefighter, or emergency medical technician who
has suffered an injury in the line of duty and who qualifies for an accidental
disability pension.

���� 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 PROPERTY TAX EXEMPTION FOR PRIMARY RESIDENCE OF CERTAIN
FIRST RESPONDERS

YES

��� Do you approve amending the
State Constitution to give a 100 percent property tax exemption to certain
police officers, firefighters, and emergency medical technicians who are
injured in the line of duty?� The Legislature would be required to enact a
law granting the exemption.

��� The exemption would be for a
police officer, firefighter, or emergency medical technician who qualifies
for an accidental disability pension.� The exemption would apply to the
primary residence of the police officer, firefighter, or emergency medical
technician.

INTERPRETIVE
STATEMENT

NO

��� This proposed amendment would
exempt certain police officers, firefighters, and emergency medical
technicians who are injured in the line of duty from all property taxes.� The
Legislature would be required to enact a law granting the exemption.

��� The exemption would be for a
police officer, firefighter, or emergency medical technician who qualifies
for an accidental disability pension.� The exemption would apply to the
primary residence of the officer, firefighter, or emergency medical technician.

��� The exemption would mean that
the police officer, firefighter, or emergency medical technician would not be
required to pay any property taxes on their principal residence.

STATEMENT

���� If approved by the voters,
this proposed constitutional amendment would require the Legislature to enact a
law to provide a 100 percent property tax exemption for police officers,
firefighters, and emergency medical technicians who have been injured in the
line of duty and qualify for an accidental disability pension.� The exemption
would be for the primary residence of the police officer, firefighter, or
emergency medical technician.