SENATE LAW AND PUBLIC SAFETY COMMITTEE

STATEMENT TO

SENATE CONCURRENT RESOLUTION No. 54

STATE OF NEW JERSEY

DATED:  FEBRUARY 19, 2026

      The Senate Law and Public Safety Committee reports favorably Senate Concurrent Resolution No. 54.

      As reported by the committee, this concurrent resolution 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 law enforcement officers, 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.

      This bill was prefiled for introduction in the 2026-2027 session pending technical review.  As reported, the bill includes the changes required by technical review, which has been performed.