New Jersey 2026-2027 Regular Session

New Jersey Senate Bill SCR53

Introduced
1/13/26  

Caption

Proposes constitutional amendment to give $250 property tax deduction to law enforcement officers who have sustained permanent disability.

Impact

If enacted, SCR53 would amend Article VIII, Section I of the New Jersey Constitution to formally include provisions for this property tax deduction. While this amendment would create financial benefits for qualified individuals, it also establishes parameters for eligibility, such as the requirement that disabilities must be permanent and result from law enforcement service. The amendment emphasizes that the deductions apply to primary residences, which could lead to increased stability for officers in financial distress due to their disabilities.

Summary

SCR53 is a proposed constitutional amendment in the State of New Jersey that aims to provide an annual property tax deduction of $250 for law enforcement officers who have sustained a permanent disability as a result of their service. This amendment specifies that the deduction would also apply to the surviving spouses of these officers, given they remain unmarried and reside in the same primary residence. The proposal is designed to support disabled officers and their families, recognizing their service and ensuring financial relief through tax deductions.

Contention

Discussions surrounding SCR53 could potentially include debates regarding its implications on state tax revenues and the criteria determining who qualifies for such deductions. There might be arguments for and against the necessity and sufficiency of a $250 deduction, especially considering the costs associated with long-term disabilities. As the amendment is proposed for voter approval, there could be concerns about its long-term fiscal impact on the state's budget and public funding for other services.

Companion Bills

NJ ACR11

Carry Over Proposes constitutional amendment to give $250 property tax deduction to law enforcement officers who have sustained permanent disability.

NJ SCR97

Carry Over Proposes constitutional amendment to give $250 property tax deduction to law enforcement officers who have sustained permanent disability.

NJ ACR103

Same As Proposes constitutional amendment to give $250 property tax deduction to law enforcement officers who have sustained permanent disability.

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