Proposes constitutional amendment authorizing municipalities, by ordinance, to provide partial property tax exemption on primary residence of certain volunteer first responders.

ACR 33 proposes a constitutional amendment allowing New Jersey municipalities to offer a partial property tax exemption on the primary residence of volunteer firefighters and first responders. The exemption would cover up to 10% of a home's assessed value, with each municipality setting the exact percentage through local ordinance. To qualify, the volunteer must be actively serving in a local fire company or first aid/rescue squad that serves the municipality and live in the home as their primary residence. The state would not provide reimbursement to municipalities for any lost tax revenue from this exemption.