New Jersey 2026-2027 Regular Session

New Jersey Senate Bill SCR76

Introduced
2/2/26  

Caption

Proposes constitutional amendment to provide property tax exemption for primary residence of police officer, firefighter, or emergency medical technician who suffers line of duty injury.

Impact

If approved, the amendment would necessitate the enactment of legislation to implement this property tax exemption, thus directly influencing state laws concerning property taxation. It is intended to offer financial relief to first responders and encourage the support of their families, allowing them to maintain their homes despite the challenges of living with disabilities incurred during service.

Summary

SCR76 is a proposed constitutional amendment introduced in the New Jersey legislature that aims to provide a 100 percent property tax exemption for the primary residences of police officers, firefighters, and emergency medical technicians who have suffered an injury in the line of duty and qualify for an accidental disability pension. The bill is a response to the challenges faced by first responders who are injured while serving the community and aims to ease their financial burdens in recognition of their service and sacrifices.

Contention

The proposal may generate discussions around the implications of such tax exemptions on state and local finances, particularly regarding the potential loss of property tax revenue. While supporters argue for the necessity of supporting injured first responders, opponents might raise concerns about fairness and the broader implications for the tax base that supports public services. Additionally, there may be considerations regarding how this could create disparities among different groups of workers with varied benefits.

Companion Bills

NJ SCR120

Carry Over Proposes constitutional amendment to provide property tax exemption for primary residence of police officer, firefighter, or emergency medical technician who suffers line of duty injury.

NJ ACR143

Same As Proposes constitutional amendment to provide property tax exemption for primary residence of police officer, firefighter, or emergency medical technician who suffers line of duty injury.

Similar Bills

NJ ACR143

Proposes constitutional amendment to provide property tax exemption for primary residence of police officer, firefighter, or emergency medical technician who suffers line of duty injury.

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