Proposes constitutional amendment to provide property tax exemption for primary residence owned and occupied by surviving spouse of first responder who dies while performing regular or assigned duties.

2024-2025 Regular Session Introduced by Carmen Amato and 2 co-sponsors

Exempts the surviving spouse's primary residence from property tax if a first responder dies in the line of duty; lasts as long as they own/occupy it and don't remarry.

Placed on Desk in Assembly

#constitution #propertytax

Purpose / Intent

To provide long-term property tax relief for surviving spouses of first responders (police, firefighters, and emergency medical/rescue personnel) who die as a direct result of performing regular or assigned duties, recognizing the sacrifice of the deceased and reducing financial pressure on their families.

Key provisions

Eligible beneficiaries: surviving spouses of first responders who died as a direct result of performing regular or assigned duties. Specified categories include:

Law enforcement officers
Paid or volunteer firefighters
Paid or volunteer first aid, ambulance, or rescue squad members

Property covered: the property must have been the first responder’s primary residence at the time of death and must be owned and occupied by the surviving spouse as their primary residence.

Duration: the exemption continues so long as the surviving spouse owns and occupies the home as a primary residence and does not remarry.

Disqualifications:

No exemption if the first responder’s death resulted from the responder’s own willful negligence.
No exemption for a spouse who had ceased cohabiting with the first responder under circumstances that would have given rise to a cause of action for divorce or annulment prior to the death.

Constitutional amendment route: submitted as a concurrent resolution proposing a state constitutional change (requires legislative approval and submission to voters for final adoption).

Who is affected

Directly: an estimated 140–150 surviving spouses statewide (Office of Legislative Services estimate).

Indirectly: local taxing districts (counties, municipalities, school and fire districts) and other local taxpayers who may bear the shifted tax burden if exempted property reduces the local taxable base.

Fiscal and timing considerations

Estimated fiscal impact: potential collective local property tax revenue loss up to about $1.5 million annually (calendar year 2027 and thereafter), based on an estimated 142 eligible survivors and an average statewide residential property tax bill of ~$10,719 (OLS estimate).

Cost distribution: local taxing districts would see a reduction in net taxable valuation; to raise the same levy revenue they may need to increase local tax rates, shifting costs to other property owners.

Assumed timeline in fiscal analysis: if approved by the Legislature and placed on the November general election ballot (OLS assumed Nov 2026), the amendment would take effect December 2026 and apply beginning tax year 2027.

Procedural status (as reported)

Introduced as a concurrent resolution; reported out of relevant committee with amendments.

Pending further legislative and voter approval required for constitutional change.

Note: Source materials contained additional unrelated ceremonial resolutions; this summary isolates the constitutional amendment proposal concerning the surviving spouse property tax exemption.

Bill