ACR57

New Jersey proposes a constitutional amendment to exempt property taxes for surviving spouses of first responders who die in the line of duty.

This proposed constitutional amendment would exempt property taxes for the primary residence of surviving spouses of first responders who die in the line of duty. This includes law enforcement officers, firefighters, and first aid, ambulance, or rescue squad members. The exemption applies as long as the spouse owns and occupies the home and does not remarry. The exemption does not apply if the first responder's death resulted from their own willful negligence or if the spouse did not live with the first responder at the time of their death under circumstances that would have resulted in a.