Bill Text: NJ ACR110 | 2024-2025 | Regular Session | Introduced

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Bill Title: 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.

Spectrum: Slight Partisan Bill (Republican 2-1)

Status: (Introduced) 2024-02-05 - Introduced, Referred to Assembly Public Safety and Preparedness Committee [ACR110 Detail]

Download: New_Jersey-2024-ACR110-Introduced.html

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ASSEMBLY CONCURRENT RESOLUTION No. 110

STATE OF NEW JERSEY

221st LEGISLATURE

 

INTRODUCED FEBRUARY 5, 2024

 

 

Sponsored by:

Assemblywoman  LUANNE M. PETERPAUL

District 11 (Monmouth)

 

 

 

 

SYNOPSIS

     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.

 

CURRENT VERSION OF TEXT

     As introduced.

  

A Concurrent Resolution proposing to amend Article VIII, Section I of the New Jersey Constitution by adding a new paragraph 8.

 

     Be It Resolved by the Senate of the State of New Jersey (the General Assembly concurring):

 

     1.    The following proposed amendment to the Constitution of the State of New Jersey is hereby agreed to:

 

PROPOSED AMENDMENT

 

     Amend Article VIII, Section I by adding a new paragraph to read as follows:

     8.    The Legislature shall enact a law authorizing a municipality, by ordinance, to provide a partial property tax exemption of up to 15 percent of the assessed value of residential real property located in the municipality that is owned by, and serves as the primary residence of, an active member of a volunteer fire company or volunteer first aid or rescue squad incorporated pursuant to the laws of this State and serving residents of the municipality.

 

     2.  When this proposed amendment to the Constitution is finally agreed to pursuant to Article IX, paragraph 1 of the Constitution, it shall be submitted to the people at the next general election occurring more than three months after the final agreement and shall be published at least once in at least one newspaper of each county designated by the President of the Senate, the Speaker of the General Assembly and the Secretary of State, not less than three months prior to the general election.

 

     3.  This proposed amendment to the Constitution shall be submitted to the people at that election in the following manner and form:

     There shall be printed on each official ballot to be used at the general election, the following:

     a. In every municipality in which voting machines are not used, a legend which shall immediately precede the question as follows:

     If you favor the proposition printed below make a cross (X), plus (+), or check (a) in the square opposite the word "Yes." If you are opposed thereto make a cross (X), plus (+) or check (a) in the square opposite the word "No."

     b.  In every municipality the following question:

		CONSTITUTIONAL AMENDMENT AUTHORIZING MUNICIPALITIES TO PROVIDE PARTIAL PROPERTY TAX EXEMPTION ON PRIMARY RESIDENCE OF CERTAIN VOLUNTEER FIRST RESPONDERS
	YES	Do you approve amending the State Constitution to require the Legislature to enact a law allowing municipalities to provide a partial property tax exemption on the homes of certain volunteer first responders?  A municipality that decides to provide an exemption would be required to pass an ordinance.      Active members of a volunteer fire department or a volunteer first aid or rescue squad that serves the municipality would be eligible for the exemption.      The amount of the exemption would be up to 15 percent of the home's assessed value.  A municipality could decide to set the amount of the exemption at less than 15 percent of the home's assessed value.

 

		INTERPRETIVE STATEMENT
	NO	This proposed amendment would require the Legislature to enact a law allowing municipalities to provide a partial property tax exemption on the homes of certain volunteer first responders.  A municipality would be required to pass an ordinance to provide the exemption.      The exemption would mean that the volunteer first responder would not pay property taxes on part of the home's assessed value.  A municipality would decide if it wants to allow an exemption and the percentage amount of the exemption.  The amount of the exemption would be no more than 15 percent of the home's assessed value.       An eligible first responder would have to be an active member of a volunteer fire department or a volunteer first aid or rescue squad that serves the municipality.  The home would have to be the volunteer's primary residence.  The home would have to be located in the municipality in which the volunteer serves.

 

 

STATEMENT

 

     If approved by the voters, this proposed constitutional amendment would require the Legislature to enact a law permitting municipalities to provide a partial property tax exemption of up to 15 percent of the assessed value of a home for certain volunteer first responders.  A municipality would have to pass an ordinance in order to provide the exemption.  The exemption would mean that the volunteer first responder would not pay property taxes on a portion of the home's assessed value.  Each municipality would decide whether to allow the exemption and decide the percentage amount of the exemption, however the exemption could not be more than 15 percent of the assessed value of the property.  The Legislature would be required to pass a law authorizing the exemption.

     To be eligible for the exemption, a first responder would have to be an active member of a volunteer fire department or a volunteer first aid or rescue squad that serves the municipality.  The home would also have to be the volunteer's primary residence and be located in the municipality in which the volunteer serves.