Proposes constitutional amendment requiring Legislature to enact statute authorizing $200 property tax credit for primary residence of volunteer firefighter or first aid squad member.

ACR 72 proposes a constitutional amendment requiring New Jersey to create a $200 property tax credit for the primary residence of volunteer firefighters and first aid squad members. This credit would apply to residents who are active members of qualifying volunteer fire companies, first aid/rescue squads, or part-paid fire departments incorporated under New Jersey law. The amendment mandates that the state, not municipalities, would reimburse local governments for the full cost of these credits. If approved by voters, this would become a constitutional requirement for the Legislature to enact the credit.