Proposes constitutional amendment to authorize municipalities to provide property tax credit of up to 100 percent for primary residence of volunteer firefighter or volunteer first aid squad member.

SCR 53 proposes a constitutional amendment allowing New Jersey municipalities to offer property tax credits of up to 100% for the primary residences of active volunteer firefighters and volunteer first aid squad members. It directly affects volunteer first responders whose fire or first aid squad serves the municipality where they live. Municipalities would need to pass a local ordinance to implement the credit, which would apply only to property taxes on the volunteer's primary home. The amendment requires voter approval before taking effect, as it would amend the state constitution. This is a policy change enabling local governments to provide tax relief to volunteer emergency responders.