New Jersey 2022-2023 Regular Session

New Jersey Senate Bill SCR134

Introduced
1/12/23  

Caption

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

Impact

The implications of SCR134, if enacted, would directly affect local property tax laws within the state. Municipalities would gain the authority to determine the specific percentage of the exemption, which must not exceed ten percent of the home's assessed value. This empowers local governing bodies to recognize and support the contributions of volunteer first responders by potentially alleviating some of their financial burdens associated with property taxes. However, it is notable that the state government will not provide reimbursement for any lost tax revenue incurred by municipalities due to this exemption.

Summary

Senate Concurrent Resolution No. 134 (SCR134) proposes a constitutional amendment to allow municipalities in New Jersey to provide a partial property tax exemption for certain volunteer first responders. The amendment specifically targets active members of volunteer fire departments and first aid or ambulance squads. If approved, it would enable these municipalities to exempt up to ten percent of the assessed value of their primary residences from property taxes, thus providing financial relief to those who serve their communities in critical roles.

Contention

While the proposed amendment aims to reward volunteer service, there may be concerns regarding the fiscal impact on municipal budgets. Some stakeholders might argue that without state compensation, municipalities could face challenges in maintaining essential services should significant portions of their tax revenue be exempted. The decision-making power granted to municipalities also means that some might choose to adopt the exemption while others may not, leading to disparities in how communities support their first responders.

Companion Bills

NJ ACR163

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 SCR129

Proposes constitutional amendment authorizing municipalities, by ordinance, to provide partial property tax exemption on 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 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 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 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.

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 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.

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