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Bill

Bill

SCR 64

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.

2026-2027 Regular Session Introduced by Vin Gopal and 2 co-sponsors

New Jersey proposes constitutional amendment letting municipalities exempt up to 15% property tax for volunteer first responders' primary residences.

Introduced in the Senate, Referred to Senate Law and Public Safety Committee
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Bill Summary · SCR 64

Legislative bill overview

SCR 64 proposes a New Jersey constitutional amendment that would allow municipalities to grant property tax exemptions of up to 15% on the primary residences of volunteer first responders. This amendment would need to pass both legislative chambers and voter approval to take effect.

Why is this important

Volunteer first responders (firefighters, EMTs, rescue personnel) often serve without compensation while maintaining full-time jobs elsewhere. This tax benefit could meaningfully reduce housing costs for these public safety contributors and potentially incentivize volunteer recruitment and retention in municipalities facing staffing shortages.

Potential points of contention

  • Municipal fiscal impact: Reducing property tax revenue could strain local budgets, particularly in smaller towns already facing budget pressures, while larger municipalities may absorb the loss more easily
  • Defining eligibility: Determining which volunteers qualify (active vs. inactive status, years of service, specific roles) could create administrative complexity and disputes
  • Equity concerns: Some residents may question why volunteer first responders receive tax breaks while other essential volunteers (teachers, healthcare workers, community organizers) do not, potentially seen as preferential treatment

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

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