New Jersey 2024-2025 Regular Session

New Jersey Assembly Bill ACR48

Introduced
1/9/24  

Caption

Proposes constitutional amendment to provide property tax exemption for primary residence of surviving spouse of law enforcement officer killed in the line of duty.

Impact

If enacted, ACR48 would have a significant impact on property tax laws in New Jersey by introducing a specific exemption clause targeted at a particular group—surviving spouses of law enforcement officers. This would allow these individuals to retain their homes without the burden of property taxes, thus providing them some financial relief during a difficult time. The amendment will also require a public vote during the next general election, allowing constituents to express their support or opposition directly.

Summary

ACR48 is a proposed Assembly Concurrent Resolution in New Jersey that seeks to amend the state constitution to provide a property tax exemption for the primary residence of the surviving spouse of a law enforcement officer who has been killed in the line of duty. The amendment stipulates that the exemption would apply as long as the spouse owns and occupies the residence and does not remarry. This initiative is aimed at supporting families of law enforcement personnel who have made the ultimate sacrifice while serving their communities.

Contention

While supporters of ACR48 argue that the measure honors law enforcement officers’ sacrifices and provides essential support to their families, detractors may raise concerns about the implications of such exemptions on local tax revenues. The need for financial support for the survivors is clear, but questions of equity and how this exemption aligns with statewide property tax policies may emerge as points of contention during discussions surrounding the proposal.

Companion Bills

NJ SCR29

Carry Over Proposes constitutional amendment to provide property tax exemption for primary residence of surviving spouse of law enforcement officer or firefighter killed in the line of duty.

NJ ACR91

Carry Over Proposes constitutional amendment to provide property tax exemption for primary residence of surviving spouse of law enforcement officer killed in the line of duty.

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