NJ SCR48

Proposes amending the New Jersey Constitution (Article VIII, Section I) to authorize municipalities to provide a partial property tax exemption for first responders disabled due to World Trade Center recovery-related medical conditions.

Eligible individuals include police officers, firefighters, and emergency medical technicians who worked at the World Trade Center site following the September 11, 2001 terrorist attack.

The exemption would apply to the first 15 percent of the assessed value of a qualifying individual's primary residence.

Requires the disability to be certified as a covered condition by a federally authorized World Trade Center health program.

The State would not reimburse municipalities for lost property tax revenue from granting these exemptions.