Bill Text: NJ SCR100 | 2024-2025 | Regular Session | Amended

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Bill Title: 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.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Introduced) 2024-06-13 - Concurrent Resolution Placed on Desk in Assembly [SCR100 Detail]

Download: New_Jersey-2024-SCR100-Amended.html

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[First Reprint]

SENATE CONCURRENT RESOLUTION No. 100

STATE OF NEW JERSEY

221st LEGISLATURE

 

INTRODUCED APRIL 15, 2024

 

 

Sponsored by:

Senator  PAUL D. MORIARTY

District 4 (Atlantic, Camden and Gloucester)

 

Co-Sponsored by:

Senator Diegnan

 

 

 

 

SYNOPSIS

     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.

 

CURRENT VERSION OF TEXT

     As reported by the Senate Law and Public Safety Committee on June 13, 2024, with amendments.

  

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 agreed to:

 

PROPOSED AMENDMENT

 

     Amend Article VIII, Section I by adding a new paragraph 8 to read as follows:

     8. ¹a.¹ The primary residence owned and occupied by the surviving spouse of a law enforcement officer, paid or volunteer firefighter, or paid or volunteer first aid, ambulance, or rescue squad member who dies as a direct result of the performance of regular or assigned duties, and not as a direct result of ¹the¹ willful negligence ¹of the deceased¹, shall be entitled to an exemption from property taxation for the duration of the surviving spouse's widowhood or widowerhood, as the case may be, provided that the property was the primary residence of the law enforcement officer, firefighter, or first aid, ambulance, or rescue squad member at the time that person dies.

     ¹b.   For the purposes of this paragraph, "surviving spouse" shall not include a spouse who ceased to cohabit with a law enforcement officer, firefighter, or first aid, ambulance, or rescue squad member under circumstances which would have given rise to a cause of action for divorce or nullity of marriage prior to the death of the law enforcement officer, firefighter, or first aid, ambulance, or rescue squad member.¹

 

     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 REQUIRING PROPERTY TAX EXEMPTION FOR SURVIVING SPOUSE OF CERTAIN FIRST RESPONDERS
	YES	Do you approve amending the State Constitution to provide a property tax exemption for a primary residence owned and occupied by the surviving spouse of a first responder who dies as a direct result of performing regular or assigned duties?       The property is required to have been the primary residence of the first responder at the time of their death.      A surviving spouse who remarries would no longer receive the exemption.     1A surviving spouse would not qualify for the exemption if the spouse did not live with the first responder prior to the first responder's death under circumstances which would have resulted in a divorce.1

 

		INTERPRETIVE STATEMENT
	NO	This proposed constitutional amendment would provide a property tax exemption for the primary residence of the surviving spouse of a first responder who dies as a direct result of performing regular or assigned duties.       The surviving spouse of a law enforcement officer, paid or volunteer firefighter, or paid or volunteer first aid, ambulance, or rescue squad member would receive the 1property tax1 exemption.      The property must be owned and occupied by the surviving spouse.  The property must also have been the primary residence of the first responder at the time of the first responder's death.      A death occurring due to the first responder's willful negligence would not allow a surviving spouse to qualify for the property tax exemption.      A surviving spouse would lose the property tax exemption if the spouse remarries.      1A surviving spouse would not qualify for the property tax exemption if the spouse did not live with the first responder prior to the first responder's death under circumstances which would have resulted in a divorce.1