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.
Impact
If enacted, ACR141 would afford significant financial relief to grieving spouses of first responders, allowing them to maintain their primary residence without the burden of property taxes for as long as they remain unmarried. This change could enhance the financial stability of these families during trying times, as first responders are often at risk while on duty. Such a policy also acknowledges the sacrifices made by public servants, potentially encouraging more individuals to pursue careers in emergency services.
Summary
ACR141, introduced by Assemblyman Cody D. Miller, proposes an amendment to the New Jersey Constitution allowing a property tax exemption for the primary residence of the surviving spouse of a first responder who dies while performing their regular duties. This amendment specifically targets individuals serving as law enforcement officers, firefighters (both paid and volunteer), and first aid or ambulance squad members. The proposed tax relief applies only if the death results from performing assigned duties and not from the deceased's willful negligence.
Contention
The bill stipulates that the surviving spouse must have been cohabiting with the first responder at the time of death, excluding those who had ceased to live together under circumstances that could have led to divorce. This condition may raise discussions regarding the fairness and inclusiveness of the tax exemption. Some might argue that this restriction could unfairly penalize spouses who are separated for legitimate reasons beyond their control, thereby limiting the support intended to be provided by the amendment.
Same As
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.
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.
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.
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.
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.
Proposes constitutional amendment to provide property tax exemption for primary residence of surviving spouse of law enforcement officer killed in the line of duty.
Proposes constitutional amendment authorizing municipalities, by ordinance, to provide partial property tax exemption on primary residence of certain volunteer first responders.
Proposes constitutional amendment authorizing municipalities, by ordinance, to provide partial property tax exemption on primary residence of certain volunteer first responders.
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.
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.
Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of all or part of the market value of the residence homesteads of certain disabled first responders and their surviving spouses.
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.
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.
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.
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.
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.
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.