New Jersey 2022-2023 Regular Session

New Jersey Senate Bill SCR133

Introduced
12/5/22  

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 enacted, SCR133 would amend Article VIII, Section I of the New Jersey Constitution to permit local governments to enact ordinances for these exemptions. This legislation could lead to a significant reduction in property taxes for eligible first responders, offering them some financial relief as recognition of their sacrifices during a national tragedy. However, it is important to note that the state will not reimburse municipalities for the property tax revenue lost due to these exemptions, which could create fiscal challenges for local governments.

Summary

SCR133 is a Senate Concurrent Resolution that proposes an amendment to the New Jersey Constitution aimed at providing financial relief to certain first responders. Specifically, the resolution will allow municipalities to offer a partial property tax exemption for the residential real estate of police officers, firefighters, and emergency medical technicians who are disabled due to medical conditions resulting from their exposure at the World Trade Center site after the September 11, 2001 terrorist attacks. The proposed exemption would cover the first 15% of the assessed value of their primary residence.

Contention

Notably, the introduction of this resolution may raise questions about fiscal responsibility and equity. While supporters argue that providing financial aid to disabled first responders is a moral imperative, opponents may argue that the inability of the state to compensate municipalities for lost revenue could complicate budgeting processes and adversely affect other community services. Additionally, the eligibility criteria, which ties the benefit to specific medical conditions certified by a federally authorized program, may lead to debates on the fairness and accessibility of the exemption.

Companion Bills

NJ ACR170

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 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 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 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 HJR145

Proposes a constitutional amendment granting property tax exemptions to certain disabled veterans

NJ HJR138

Proposes a constitutional amendment relating to property tax exemptions for certain disabled veterans

NJ SCR101

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 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.

Similar Bills

CA SB1352

Property taxation: newly constructed: reconstructed property.

CA AB245

Property taxation: application of base year value: disaster relief.

CA SB1053

Property taxation: transfer of base year value: disaster relief.

CA SB603

An act to amend Section 69 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

HI HB1398

Relating To Property.

HI HB1398

Relating To Property.

TX HB2011

Relating to the right to repurchase from a condemning entity certain real property for which ad valorem taxes are delinquent.