New Jersey 2026-2027 Regular Session

New Jersey Assembly Bill ACR57

Introduced
1/13/26  

Caption

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

The proposed amendment, if enacted, would amend Article VIII, Section I of the New Jersey Constitution. It would grant a significant financial relief to surviving spouses by easing the burden of property taxes, thereby providing some stability during a challenging time of loss. However, the amendment stipulates that the exemption would not apply in cases where the deceased first responder's death was the result of their own willful negligence, or if the surviving spouse did not live with the first responder under circumstances that could have led to divorce prior to the responder's death.

Summary

ACR57 proposes a constitutional amendment to provide a property tax exemption for the primary residence of the surviving spouse of any first responder who dies as a direct result of performing their duties. The bill is aimed at honoring the sacrifice of first responders, including law enforcement officers, paid or volunteer firefighters, and members of first aid, ambulance, or rescue squads. The exemption would last for the duration of the surviving spouse's widowhood or widowerhood as long as the property was the primary residence of the first responder at the time of their death.

Contention

There may be points of contention surrounding the eligibility criteria for the property tax exemption, particularly the clauses related to willful negligence and cohabitation. These provisions could lead to complexities regarding who qualifies for the exemption and may spark debates over the definition of 'willful negligence,' as well as the circumstances under which a surviving spouse must have cohabited with the deceased. The bill’s proponents advocate for the financial support it provides to bereaved spouses, while opponents may argue for the need for clearer definitions and broader inclusivity.

Companion Bills

NJ SCR100

Carry Over 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.

NJ ACR141

Carry Over 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.

NJ SCR54

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.

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