Proposes constitutional amendment to provide property tax exemption for primary residence owned and occupied by surviving spouse of first responder who dies while performing regular or assigned duties.

SCR54 TR

SENATE CONCURRENT RESOLUTION No. 54

STATE OF NEW JERSEY

222nd LEGISLATURE

�

PRE-FILED FOR INTRODUCTION IN THE 2026 SESSION

Sponsored by:

Senator PAUL D. MORIARTY

District 4 (Atlantic, Camden and Gloucester)

Senator� RAJ MUKHERJI

District 32 (Hudson)

Co-Sponsored by:

Senators Diegnan, Amato, McKnight and A.M.Bucco

SYNOPSIS

���� Proposes constitutional amendment to provide property
tax exemption for primary residence owned and occupied by surviving spouse of
first responder who dies while performing regular or assigned duties.

CURRENT VERSION OF TEXT

���� As reported by the Senate Law and Public Safety
Committee with technical review.

��

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. �a. �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 as a direct result of the performance of regular or assigned
duties, and not as a direct result of
the

willful negligence
of the deceased
,
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.

���� b.��� For
the purposes of this paragraph, �surviving spouse� shall not include
a
spouse who ceased to cohabit with a law enforcement officer, firefighter, or
first aid, ambulance, or rescue squad member under circumstances which would
have given rise to a cause of action for divorce or nullity of marriage prior
to the death of the law enforcement officer, firefighter, or first aid,
ambulance, or rescue squad member.

���� 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 as a direct result of performing regular or assigned duties?�

���� 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.

��� A surviving spouse would not
qualify for the exemption if the spouse did not live with the first responder
prior to the first responder�s death under circumstances which would have
resulted in a divorce.

INTERPRETIVE
STATEMENT

NO

���� This proposed constitutional
amendment would provide a property tax exemption for the primary residence of
the surviving spouse of a first responder who dies as a direct result of
performing regular or assigned duties.�

���� 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 property tax
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 death occurring due to the
first responder�s willful negligence would not allow a surviving spouse to
qualify for the property tax exemption.

���� A surviving spouse would
lose the property tax exemption if the spouse remarries.

����
A surviving spouse would not qualify for the property tax exemption if
the spouse did not live with the first responder prior to the first
responder�s death under circumstances which would have resulted in a divorce.