New Jersey 2022-2023 Regular Session

New Jersey Assembly Bill ACR170

Introduced
12/12/22  

Caption

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.

Impact

If passed, ACR170 would significantly impact local taxation policies, allowing municipalities to provide financial relief to a specific group of first responders. The proposed framework creates a formal recognition of the sacrifices made by these individuals, acknowledging their health conditions as a direct consequence of their contributions during a national tragedy. However, it is essential to note that the state will not compensate municipalities for the property tax revenue lost due to this exemption, which could lead to budgetary constraints for local governments.

Summary

ACR170 proposes a constitutional amendment in New Jersey that empowers municipalities to offer a partial property tax exemption for certain first responders who became disabled due to medical conditions related to their service at the World Trade Center site following the 9/11 terrorist attacks. The bill specifies that the exemption would cover the first 15 percent of the assessed value of the primary residence of eligible individuals, specifically police officers, firefighters, and emergency medical technicians. The amendment requires that the Legislature enact a law to facilitate this provision, confirming its implementation at the local level.

Contention

While supporters of ACR170 argue that the measure is a necessary tribute to the service and sacrifices of first responders, there could be concerns regarding the financial implications for municipalities and the overall effect on the state's tax base. Some opponents may argue that without state reimbursement for the property tax exemptions, municipalities may face challenges in maintaining essential services due to reduced funding. The necessity for legislative action to enact the law might also be viewed as a potential delay in delivering this critical relief to the affected first responders.

Companion Bills

NJ SCR133

Same As 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.

Previously Filed As

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 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 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 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 ACR57

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.

NJ ACR122

Proposes constitutional amendment to authorize temporary property tax exemption for value of certain homestead improvements.

NJ SCR54

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.

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.

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