New Jersey 2022-2023 Regular Session

New Jersey Senate Bill SCR86

Introduced
2/28/22  

Caption

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

Impact

The successful passage of SCR86 would necessitate the creation of statutory guidelines that define eligibility criteria for volunteers. This could potentially expand the pool of applicants who qualify for property tax credits, thereby incentivizing more residents to engage in volunteer emergency services. The amendment stipulates that the state will reimburse municipalities for the credits issued, ensuring that local taxpayers are not burdened by this financial initiative. This mechanism is crucial for maintaining municipal budgets while still supporting community service personnel.

Summary

Senate Concurrent Resolution No. 86 (SCR86) proposes a constitutional amendment in New Jersey that would require the legislature to establish a property tax credit of $200 for the primary residences of active volunteer firefighters and first aid squad members. The proposed amendment aims to recognize and support the contributions of these individuals who serve their communities through volunteer fire and rescue services. If enacted, this would provide financial relief to these volunteers, acknowledging their essential role in public safety.

Contention

While SCR86 appears to have widespread support for its intent to honor volunteer firefighters and first aid squad members, potential points of contention may arise regarding the funding logistics. Some legislators may express concerns about the long-term sustainability of state reimbursements to municipalities, especially in economically difficult times. Additionally, debates may surface concerning the precise definition of 'active' service, as this could affect who qualifies for the proposed benefits.

Companion Bills

NJ ACR74

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

Previously Filed As

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 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 A2502

Provides $1,000 income tax deduction for certain volunteer firefighters and members of first aid and rescue squads.

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 S1133

Allows certain volunteer firefighters, rescue and first aid squad members to claim $5,000 income tax deduction.

NJ A117

Allows certain volunteer firefighters, rescue and first aid squad members to claim $5,000 income tax deduction.

Similar Bills

TX HB9

Relating to an exemption from ad valorem taxation of a portion of the appraised value of tangible personal property that is held or used for the production of income.

NJ S2025

Increases gross income tax relief based on rent constituting property taxes for residential tenants and establishes refundable gross income tax credit in place of gross income tax deduction for residential tenants.

NJ A2680

Increases gross income tax relief based on rent constituting property taxes for residential tenants and establishes refundable gross income tax credit in place of gross income tax deduction for residential tenants.

NJ A2684

Increases, from 18 percent to 30 percent, amount of rent constituting property taxes for purposes of gross income tax deduction for certain tenants.

FL S1510

Homestead Property Exemptions and Assessment Limitation

NJ A2656

Increases, from 18 percent to 30 percent, amount of rental payments defined as rent constituting property taxes for purposes of deduction from gross income for property tax payments.

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.