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JB

Bill

SCR 76

Proposes constitutional amendment to provide property tax exemption for primary residence of police officer, firefighter, or emergency medical technician who suffers line of duty injury.

2026-2027 Regular Session Introduced by Jon Bramnick

New Jersey constitutional amendment exempts primary residences of injured police/fire/EMS workers from property taxes, subject to voter approval.

Introduced in the Senate, Referred to Senate Community and Urban Affairs Committee
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Bill Summary · SCR 76

Legislative bill overview

SCR 76 proposes a constitutional amendment in New Jersey that would grant property tax exemptions on primary residences for police officers, firefighters, and emergency medical technicians who sustain injuries in the line of duty. The amendment would require voter approval through a referendum before taking effect and would create a new protected class for property tax relief based on occupational injury status.

Why is this important

Property tax exemptions represent significant ongoing financial relief, as they reduce or eliminate annual tax obligations on what is typically a household's largest asset. This proposal directly affects the financial security of first responders who have already sacrificed their health or physical capability in public service, potentially helping them maintain housing stability during recovery. However, constitutional amendments create permanent law changes that affect state tax revenue and budgets long-term.

Potential points of contention

  • Fiscal impact and precedent: Exempting primary residences reduces municipal and state tax revenue; opponents may question whether this sets a precedent for other occupational groups seeking similar exemptions, potentially fragmenting the tax base further.
  • Definition and scope limitations: The bill's specificity to "line of duty injury" raises implementation questions—who determines severity, what counts as injury, and whether mental health injuries qualify—creating potential disputes and administrative costs.
  • Means-testing debate: Critics may argue that exemptions should be income-based rather than blanket, ensuring relief reaches those most financially vulnerable rather than all injured first responders regardless of wealth.

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

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