Garden State Times

Legislation to provide a property tax exemption for the surviving spouse of a law enforcement officer, firefighter, or first aid, ambulance, or rescue squad member who dies in the line of duty has been introduced by Senator Carmen Amato, Jr., Assemblyman Brian Rumpf and Assemblyman Gregory Myhre. The bill (SCR-106/ACR-136) would extend this benefit to both paid and volunteer members of these professions.

The proposal from the 9th district delegation seeks to amend the State Constitution to facilitate this property tax exemption. It stipulates that the exemption would only apply to the primary residence owned and occupied by the surviving spouse. Furthermore, it requires that the property receiving the exemption was also the primary residence of the deceased first responder at their time of death.

In a joint statement, Senator Amato, Assemblyman Rumpf and Assemblyman Myhre said: “First responders who tragically die in the line of duty protecting the public deserve to have their family taken care of in view of their sacrifice. Our legislation was drafted and introduced in recognition of the very real dangers law enforcement officers, firefighters and EMS personnel can encounter in the performance of their duties."

They further emphasized on how these public servants often work under dangerous conditions and at all hours when emergencies arise. They believe that exempting surviving spouses is a reasonable benefit for first responders who frequently risk their lives while saving others.

According to their legislation, municipalities would be annually reimbursed by the State for any lost property taxes resulting from each exemption granted under this proposed law. A surviving spouse would qualify for this exemption as long as they own and occupy their home as a primary residence without remarrying.

However, before this proposed property tax exemption can be established, voters will need to approve it through a ballot question posed under this legislation.