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ACR 86

Proposes constitutional amendment to provide property tax exemption for primary residence owned and occupied by surviving spouse of first responder who dies in line of duty.

2026-2027 Regular Session Introduced by Paul Kanitra and 3 co-sponsors

Constitutional amendment would exempt primary residences from property tax for surviving spouses of first responders killed in the line of duty, requiring voter approval.

Introduced, Referred to Assembly Public Safety and Preparedness Committee
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WeVote Research Nonpartisan
Bill Summary · ACR 86

Legislative bill overview

ACR 86 proposes a New Jersey constitutional amendment that would exempt the primary residence from property taxation for surviving spouses of first responders (police, firefighters, emergency personnel) who die in the line of duty. This would require a statewide voter referendum to modify the state constitution and establish a new property tax exemption category.

Why is this important

Property taxes in New Jersey are among the highest in the nation, making this exemption potentially significant financial relief for surviving families. The bill recognizes first responders' sacrifice while providing concrete support to bereaved spouses who may face financial hardship after losing a household income earner.

Potential points of contention

  • Revenue impact: Removing properties from the tax rolls reduces municipal and school district revenue; compensation mechanisms would need clarification
  • Scope definition: Questions about which first responders qualify (full-time vs. volunteer, all agencies vs. specific ones), and whether "line of duty" is broadly or narrowly interpreted
  • Constitutional precedent: Whether property tax exemptions belong in the constitution rather than statute, and how this compares to existing exemptions for veterans, seniors, and disabled persons
  • Fairness arguments: Debate over whether this benefit should extend to families of other public servants or private citizens killed in dangerous occupations

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

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