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ACR 143

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 Alex Sauickie and 1 co-sponsor

Would authorize a constitutional property tax exemption on the primary residence for public safety personnel injured in the line of duty.

Introduced, Referred to Assembly Public Safety and Preparedness Committee
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Bill Summary · ACR 143

Summary of Bill: ACR 143 (New Jersey, 222nd Session)

Purpose and intent

  • ACR 143 proposes a constitutional amendment to authorize a property tax exemption for the primary residence of certain public safety personnel who suffer a line-of-duty injury.
  • The measure is framed as a recognition and support for police officers, firefighters, and emergency medical technicians (EMTs) who are injured in the line of duty by providing relief from local property tax obligations on their primary residence.

Key provisions (as proposed by the resolution)

  • Constitutional amendment: The bill would amend the New Jersey Constitution to allow, rather than mandate, a property tax exemption for the primary residence of eligible injured public safety personnel.
  • Eligibility: Police officers, firefighters, and emergency medical technicians who suffer a line-of-duty injury would be eligible for the exemption. The resolution text typically defines eligibility in alignment with line-of-duty injury standards used for workers’ compensation or similar public safety injury determinations; however, the exact criteria (e.g., severity, eligibility duration, or retirement status) would be finalized in subsequent statutory or constitutional provisions if the amendment is approved.
  • Scope of exemption: The amendment would authorize a property tax exemption on the primary residence of eligible individuals. The specific exemption amount or percentage is not defined in the resolution itself and would be established through implementing regulations or statutory follow-up, once the constitutional amendment is in place.
  • Application and administration: The constitutional change would necessitate subsequent statutory and administrative steps to implement, including determinations of eligibility verification, periodic recertification, and potential sunset or review provisions as determined by the Legislature.

Affected entities and individuals

  • Primary beneficiaries: Police officers, firefighters, and emergency medical technicians who have sustained a line-of-duty injury and designate their primary residence as the property eligible for the exemption.
  • Local taxing authorities: Municipalities and counties administering property taxes would implement and administer the exemption in accordance with the constitutional amendment and any related statutes.
  • State government: The Legislature would oversee the amendment process and subsequent statutory framework to operationalize the exemption.

Procedural and timeline aspects

  • Introduction and referral: The bill was introduced and referred to the Assembly Public Safety and Preparedness Committee on May 4, 2026.
  • Legislative process: As a concurrent or constitutional amendment in New Jersey, ACR measures require passage by both houses of the Legislature and subsequent voter ratification in a statewide election before taking effect. The timeline typically includes:
    • Passage in both the New Jersey General Assembly and Senate.
    • If approved by both houses, placement on the next available statewide ballot for voter consideration.
    • Voter approval required to amend the state Constitution, after which implementing statutes and regulations would be developed.
  • Sponsorship: Co-sponsors include Gerry Scharfenberger and Alex Sauickie, indicating bipartisan interest in the measure.

Notes

  • The summary reflects the bill’s stated objective to authorize a property tax exemption for the primary residence of line-of-duty injured public safety personnel, but does not specify the exemption amount, duration, or detailed eligibility criteria, which would be clarified in the constitutional amendment text and subsequent implementing legislation.
  • As a constitutional amendment, passage requires a statewide voter referendum; until voters approve, current property tax laws remain unchanged.

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

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