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NJ SCR101

Concurrent Resolution

Status

Introduced

2/19/2026

Primary Sponsor

Carmen Amato

Click for details

Origin

Senate

2026-2027 Regular Session

AI Summary

  • Proposes a constitutional amendment to Article VIII, Section I of the New Jersey Constitution to provide a full property tax exemption for surviving spouses of first responders killed in the line of duty

  • Covers surviving spouses of law enforcement officers, paid or volunteer firefighters, and paid or volunteer first aid, ambulance, or rescue squad members

  • Property must be the primary residence that was owned and occupied by both the first responder at the time of death and currently by the surviving spouse

  • Exemption continues for the duration of the surviving spouse's widowhood/widowerhood and ends upon remarriage

  • State must annually reimburse local taxing districts for the full amount of property taxes that would have been collected on exempt properties

Legislative Description

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.

Law and Public Safety

Last Action

Introduced in the Senate, Referred to Senate Law and Public Safety Committee

2/19/2026

Committee Referrals

Law and Public Safety2/19/2026

Full Bill Text

No bill text available