New Jersey 2022-2023 Regular Session

New Jersey Assembly Bill ACR163

Introduced
11/14/22  

Caption

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

Impact

If passed, ACR163 would amend Article VIII, Section I of the New Jersey Constitution to permit local governing bodies to enact these measures. This would enable municipalities to recognize the service of volunteer first responders, thereby alleviating some financial burdens related to property taxes. Importantly, the proposed amendment stipulates that the state will not have to reimburse municipalities for any property tax revenue lost as a result of the exemptions, which may influence how local governments approach budget allocations and fiscal responsibilities.

Summary

Assembly Concurrent Resolution No. 163 (ACR163) proposes a constitutional amendment to allow municipalities in New Jersey to offer partial property tax exemptions to certain volunteer first responders, specifically those who are active members of volunteer fire companies or first aid and rescue squads. The amendment seeks to provide this exemption on the primary residence of eligible first responders, affirming their contribution to public safety and community service. The exemption amount is capped at 10% of the assessed value of the property, a provision that municipalities can decide to implement through local ordinances.

Contention

While the bill aims to show appreciation for volunteer first responders, it raises potential concerns among critics regarding the implications for municipal budgets. The lack of state reimbursement could place an additional financial strain on municipalities, especially smaller ones, which may already face budgetary constraints. Additionally, there may be discussion around the fairness of exemption distribution and whether all municipalities would benefit equally or if larger, wealthier municipalities would be able to implement such exemptions more effectively than others.

Companion Bills

NJ SCR134

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

Previously Filed As

NJ ACR31

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

NJ SCR129

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

NJ ACR75

Proposes constitutional amendment authorizing municipalities to provide partial property tax exemption of up to 15 percent of assessed value for primary residence of certain volunteer first responders.

NJ SCR64

Proposes constitutional amendment authorizing municipalities to provide partial property tax exemption of up to 15 percent of assessed value for primary residence of certain volunteer first responders.

NJ ACR11

Proposes constitutional amendment authorizing municipalities to provide partial property tax exemption to certain first responders disabled as result of World Trade Center recovery medical condition.

NJ ACR97

Proposes constitutional amendment requiring Legislature to enact statute authorizing $200 property tax credit for primary residence of volunteer firefighter or first aid squad member.

NJ ACR86

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.

NJ SCR48

Proposes constitutional amendment authorizing municipalities to provide partial property tax exemption to certain first responders disabled as result of World Trade Center recovery medical condition.

NJ ACR37

Proposes constitutional amendment to provide property tax exemption for primary residence of surviving spouse of law enforcement officer killed in the line of duty.

NJ ACR32

Proposes constitutional amendment to grant certain senior citizens property tax credit equal to 50 percent of property tax bill on primary residence.

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