Proposes constitutional amendment authorizing municipalities, by ordinance, to provide partial property tax exemption on primary residence of certain volunteer first responders.

SCR129

SENATE CONCURRENT RESOLUTION No. 129

STATE OF NEW JERSEY

222nd LEGISLATURE

�

INTRODUCED MARCH 19, 2026

Sponsored by:

Senator� ANTHONY M. BUCCO

District 25 (Morris and Passaic)

Senator� CARMEN F. AMATO, JR.

District 9 (Ocean)

SYNOPSIS

���� Proposes constitutional amendment authorizing
municipalities, by ordinance, to provide partial property tax exemption on
primary residence of certain volunteer first responders.

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 hereby agreed to:

PROPOSED
AMENDMENT

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

���� 8. The Legislature shall enact
a law authorizing a municipality, by ordinance, to provide a partial property
tax exemption up to ten percent of the assessed value of residential real
property located in the municipality that is owned by, and serves as the
primary residence of, an active member of a volunteer fire company or volunteer
first aid or rescue squad incorporated pursuant to the laws of this State and
serving the residents of the municipality.

���� Nothing in this paragraph
shall require the State to reimburse municipalities for foregone property tax
revenue resulting from the exemption authorized in this paragraph.

���� 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 AUTHORIZING MUNICIPALITIES TO PROVIDE PARTIAL PROPERTY TAX
EXEMPTION ON PRIMARY RESIDENCE OF CERTAIN VOLUNTEER FIRST RESPONDERS

YES

��� Do you approve amending the
Constitution to allow municipal governing bodies to provide a partial property
tax exemption on the homes of volunteer first responders?

��� An eligible first responder
is an active member of a volunteer fire department or a volunteer first aid
or ambulance squad that serves the municipality.

��� The amount of the exemption
would be up to ten percent of the home�s assessed value.

��� The municipality would decide
the amount of the exemption.

��� The State would not be
required to reimburse municipalities for the cost of the exemption.

INTERPRETIVE
STATEMENT

NO

��� This proposed amendment to
the State Constitution would allow municipal governing bodies to provide a partial
property tax exemption on the homes of volunteer first responders.

��� The exemption would mean the
volunteer first responder would not pay property taxes on part of the home�s
assessed value.� The municipality would decide the percentage amount of the
exemption.

��� An eligible first responder
would be an active member of a volunteer fire department or a volunteer first
aid or ambulance squad that serves the municipality.

��� The home would have to be the
volunteer�s primary residence.

��� The home would have to be
located in the municipality in which the volunteer serves.

��� The amount of the exemption
would be up to ten percent of the home�s assessed value.

��� The municipality would decide
the percentage amount of the exemption.

��� The State would not be
required to reimburse municipalities for the cost of the exemption.

STATEMENT

���� If approved by the voters of
the State, this proposed constitutional amendment would authorize a
municipality, by ordinance, to provide a partial property tax exemption on the
primary residence of volunteer first responders serving in the municipality.� The
exemption would mean the volunteer first responder would not pay property taxes
on part of the home�s assessed value.

���� An eligible first responder
would be an active member of a volunteer fire department or a volunteer first
aid or ambulance squad who owns a home in the municipality in which the
volunteer serves, and the home must be the volunteer�s primary residence.

���� The municipality would decide
the percentage amount of the exemption, which cannot exceed 10 percent of the
assessed value.

���� The State would not be
required to reimburse municipalities for the cost of the exemption.