Proposes constitutional amendment to provide property tax exemption of 50 percent of assessed value for primary residence of police officer or firefighter who suffers a line of duty injury that qualifies for accidental disability pension.

2024-2025 Regular Session Introduced by John Azzariti and 1 co-sponsor

Would grant a constitutional 50% property tax exemption on a police officer’s or firefighter’s primary residence if they suffer a line‑of‑duty injury qualifying for an accidental d

Introduced in the Assembly, Referred to Assembly State and Local Government Committee

#firefighters #police #propertytax

Purpose and intent

ACR 149 proposes a constitutional amendment to grant a property tax exemption equal to 50% of the assessed value for the primary residence of police officers or firefighters who suffer a line-of-duty injury that qualifies for an accidental disability pension. The measure targets homeowners who have sustained qualifying injuries/minor disabilities incurred in the line of duty and who receive an accidental disability pension.

Key provisions

Constitutional amendment: The bill would amend the state constitution.

Exemption amount: 50% of the assessed value of the recipient’s primary residence.

Eligibility: Police officers or firefighters who incur a line-of-duty injury that qualifies for an accidental disability pension.

Residence requirement: The exemption applies to the individual’s primary residence.

Status and mechanism: As introduced, the measure would proceed through the normal constitutional-amendment process (requires approval by both legislative chambers and then voter ratification in a statewide referendum).

Who is affected

Primary beneficiaries: Police officers and firefighters who suffer line-of-duty injuries that qualify for an accidental disability pension.

Homeowners: Eligible individuals would receive a substantial reduction in their property tax bill on their principal residence; broader taxpayers may be affected indirectly through changes in tax revenue, contingent on eligibility and take-up.

Legislative and procedural context

Status: Introduced in the Assembly.

Committee: Referred to the Assembly State and Local Government Committee.

Classification: Concurrent resolution (constitutional amendment).

Sponsor: Assemblyman Alex Sauickie (District 12: Burlington, Middlesex, Monmouth, and Ocean).

Co-sponsor: Assemblyman Azzariti Jr.

Introduction date: January 14, 2025.

Fiscal and timeline considerations

No fiscal note is provided in the introductory text. A formal fiscal impact analysis would typically accompany hearings to assess effects on local property tax revenues and municipal budgeting if the amendment progresses.

Next steps would involve committee consideration, potential floor votes in both houses, and, if passed, placement on the ballot for voter approval in a statewide referendum.

Bottom line

ACR 149 seeks to constitutionalize a 50% property tax exemption on the primary residence for police officers or firefighters with line-of-duty injuries that qualify for accidental disability pension, expanding tax relief for a defined group of public-safety personnel. The measure is in early legislative stages, with referral to a committee and no enacted changes until, if ever, voters approve a constitutional amendment.

Bill