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.

SCR101

SENATE CONCURRENT RESOLUTION No. 101

STATE OF NEW JERSEY

222nd LEGISLATURE

�

INTRODUCED FEBRUARY 19, 2026

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:

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 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.

INTERPRETIVE
STATEMENT

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.