SENATE LAW AND PUBLIC SAFETY COMMITTEE

STATEMENT TO

SENATE CONCURRENT RESOLUTION No. 100

with committee amendments

STATE OF NEW JERSEY

DATED:  JUNE 13, 2024

      The Senate Law and Public Safety Committee reports favorably Senate Concurrent Resolution No. 100, with committee amendments.

      As amended, this proposed constitutional amendment would provide a property tax exemption for the primary residence owned and occupied by the surviving spouse of a first responder who dies as a direct result of performing regular or assigned duties.  The property tax exemption would include the surviving spouses of a law enforcement officer, both paid and volunteer firefighters, and first aid, ambulance, or rescue squad members.  However, the property for which the property tax exemption is granted is required to have been the primary residence of the first responder at the time of the first responder’s death.

      A surviving spouse may receive the property tax exemption for as long as the spouse owns and occupies the home as a primary residence and does not remarry.  However, the property tax exemption would not be provided to the surviving spouse of a first responder who dies as a direct result of the first responder’s own willful negligence.  The property tax exemption also would not be provided to a surviving spouse who did not cohabit with the first responder at their time of death under circumstances which would have given rise to a cause of action for a divorce.

COMMITTEE AMENDMENTS:

      The committee amended the concurrent resolution to define the term “surviving spouse” to exclude any spouse that ceased to cohabit with a law enforcement officer, paid or volunteer firefighter, or paid or volunteer first aid, ambulance, or rescue squad member at the time that person died, under circumstances which would have given rise to a cause of action for divorce or nullity of marriage prior to the death of the law enforcement officer, firefighter, or first aid, ambulance, or rescue squad member.