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NJ SCR54

Concurrent Resolution

Official Source

Status

Introduced

1/13/2026

Primary Sponsor

Paul Moriarty

Click for details

Origin

Senate

2026-2027 Regular Session

AI Summary

  • Proposes a New Jersey constitutional amendment to exempt property taxes on the primary residence of surviving spouses of first responders who die 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 have been the first responder's primary residence at time of death and must continue to be owned and occupied by the surviving spouse
  • Exemption continues until the surviving spouse remarries; spouses who were separated under circumstances warranting divorce at time of death do not qualify
  • Deaths resulting from the first responder's own willful negligence do not qualify for the exemption

Legislative Description

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.

Budget and Appropriations

Last Action

Concurrent Resolution Placed on Desk in Assembly

2/19/2026

Committee Referrals

Budget and Appropriations2/19/2026
Law and Public Safety1/13/2026

Full Bill Text

No bill text available