SENATE CONCURRENT RESOLUTION No. 148

STATE OF NEW JERSEY

220th LEGISLATURE

 

INTRODUCED NOVEMBER 30, 2023

 


 

Sponsored by:

Senator  MICHAEL L. TESTA, JR.

District 1 (Atlantic, Cape May and Cumberland)

 

Co-Sponsored by:

Senator Steinhardt

 

 

 

 

SYNOPSIS

     Proposes constitutional amendment to authorize municipalities to provide property tax credit of up to 100 percent for primary residence of volunteer firefighter or volunteer first aid squad member.

 

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 agreed to:

 

PROPOSED AMENDMENT

 

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

     8.    The governing body of a municipality, by ordinance, may provide a property tax credit of up to 100 percent against the property taxes assessed and levied on the primary residence of an active member of a volunteer fire company or volunteer first aid squad that serves the municipality where the residence is located. 

 

     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 PERMITTING MUNICIPALITIES TO PROVIDE A PROPERTY TAX CREDIT FOR CERTAIN VOLUNTEER FIRST RESPONDERS

 

YES

 

 

     Do you approve amending the Constitution to permit a municipality to provide a property tax credit for taxes paid on the primary home for a member of a volunteer fire company or volunteer first aid squad?

     The credit could be up to 100 percent of the volunteer's property tax bill.

     The volunteer fire company or volunteer first aid squad would have to serve the residents of the municipality in which the volunteer's primary residence is located.

 

 

INTERPRETIVE STATEMENT

 

NO

 

 

 

 

 

 

 

 

     This amendment would permit a municipality to provide a property tax credit for the taxes paid on the primary home of a member of a volunteer fire company or volunteer first aid squad.  A municipality would have to adopt an ordinance allowing the credit.  The credit could be in an amount up to 100 percent of the volunteer's property tax bill.

     The volunteer fire company or volunteer first aid squad would have to serve the residents of the municipality in which the volunteer's primary residence is located.

 

 

STATEMENT

 

     If approved by the voters, this proposed amendment to the State Constitution would authorize the governing body of a municipality to provide a property tax credit of up to 100 percent for the primary residence of a volunteer firefighter or volunteer first aid rescue squad member.   To qualify for the credit, the volunteer is required to be an active member of a fire company or first aid squad that serves the municipality where the primary residence is located.  This credit is being offered as a way to encourage more residents to volunteer as first responders and to acknowledge those who currently put their lives on the line to ensure the safety of our communities each and every day.