WeVote
Log In

Bill

Bill

ACR 31

Proposes constitutional amendment authorizing municipalities, by ordinance, to provide partial property tax exemption on primary residence of certain volunteer first responders.

2026-2027 Regular Session Introduced by Bob Auth and 9 co-sponsors

Constitutional amendment allowing NJ municipalities to offer partial property tax exemptions for volunteer first responders' primary residences, reducing revenues but incentivizing service.

Introduced, Referred to Assembly Public Safety and Preparedness Committee
0
WeVote Research Nonpartisan
Bill Summary · ACR 31

Legislative bill overview

ACR 31 proposes a New Jersey constitutional amendment that would allow municipalities to grant partial property tax exemptions on primary residences for volunteer first responders (firefighters, EMTs, and similar personnel). The amendment would require voter approval and give individual towns the discretion to implement such exemptions through local ordinance.

Why is this important

Volunteer first responders provide critical emergency services while receiving little to no compensation, creating financial strain on individuals who serve their communities. Property tax exemptions could improve recruitment and retention of volunteers in an era of declining volunteer participation nationwide. However, this shifts tax burden to other property owners and reduces municipal revenues that fund schools and services.

Potential points of contention

  • Tax base erosion: Exemptions reduce municipal tax revenue, potentially requiring increased rates on remaining taxpayers or service cuts
  • Definitional scope: Unclear which volunteer positions qualify (volunteer firefighters yes, but volunteer crossing guards or auxiliary police?)
  • Equity concerns: Benefits accrue primarily to homeowners in higher-value properties; renters and non-homeowning volunteers receive no benefit
  • Municipal fiscal control: While municipalities choose whether to adopt exemptions, state constitutions typically govern tax policy, limiting local flexibility
  • Administrative burden: Verification of volunteer status and primary residence requires municipal resources

Compiled from official sources — confirm details with the bill’s official record.

Sign in to ask a question.