Proposes constitutional amendment to provide property tax exemption for primary residence owned and occupied by surviving spouse of first responder who dies in line of duty.

ACR 86 proposes a constitutional amendment to exempt the primary residence of a surviving spouse from property taxes if their spouse - a law enforcement officer, firefighter (paid or volunteer), or emergency medical responder (ambulance/rescue squad member) - died while on duty. The exemption applies as long as the surviving spouse continues to live in the home as their primary residence and does not remarry. The state would reimburse local taxing districts annually for the lost property tax revenue from these exempt properties. This change would directly affect surviving spouses of qualifying first responders in New Jersey who own their home.