New Jersey 2026-2027 Regular Session

New Jersey Senate Bill SCR64

Introduced
1/13/26  

Caption

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.

Impact

If enacted, SCR64 would empower local municipalities to decide whether to implement this property tax exemption, effectively allowing them to support volunteer first responders within their jurisdictions. This measure could increase the appeal of volunteering in emergency service roles by alleviating some financial burdens associated with homeownership for those who serve their communities. However, it would require legislation to be passed by the state to regulate how these exemptions would be applied and managed.

Summary

Senate Concurrent Resolution No. 64 (SCR64) proposes an amendment to the New Jersey Constitution aimed at authorizing municipalities to provide a partial property tax exemption for the primary residences of certain volunteer first responders. Specifically, the resolution enables local governments to offer a tax break of up to 15 percent of the assessed value of a home owned by active members of volunteer fire departments or volunteer first aid/rescue squads that serve their municipality.

Contention

While the resolution is intended to provide financial relief to volunteer first responders, it may also raise discussions about the fiscal implications for municipalities. Critics may argue that property tax exemptions could strain local budgets, particularly in municipalities already facing funding challenges. The resolution will also need to navigate the complexities of local governance, as individual municipalities could have differing capacities and decisions over whether to adopt the exemption, potentially leading to inconsistencies in how first responders are supported across the state.

Companion Bills

NJ SCR82

Carry Over 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 ACR110

Carry Over 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

Same As 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.

Similar Bills

No similar bills found.