Proposes constitutional amendment to give $250 property tax deduction to law enforcement officers who have sustained permanent disability.

ACR 103 proposes a constitutional amendment to provide a $250 annual property tax deduction on the primary residence for New Jersey law enforcement officers who suffer permanent disabilities directly from their job (not requiring total disability). The deduction would also extend to surviving spouses aged 65+ who remain unmarried and reside in the same primary home after the officer’s death. The Legislature would define eligible "law enforcement officers" in implementing legislation. This change would directly affect officers with qualifying work-related disabilities and their surviving spouses, without altering other tax rules.