Proposes constitutional amendment authorizing municipalities to provide partial property tax exemption of up to 15 percent of assessed value for primary residence of certain volunteer first responders.

SCR 82 proposes a constitutional amendment requiring New Jersey's Legislature to create a law allowing municipalities to offer up to a 15% property tax exemption on the primary residence of volunteer fire and rescue members. Eligible individuals must be active members of a volunteer fire company or first aid/rescue squad serving the municipality where their home is located. Municipalities would need to pass their own ordinances to implement the exemption, which would reduce property taxes on a portion of the home's assessed value. The exemption would apply only to primary residences within the municipality and would not exceed 15% of the home's assessed value.