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

This proposed constitutional amendment would create a $250 annual property tax deduction for New Jersey law enforcement officers who have a permanent disability directly caused by their job. It would apply to the primary residence of eligible officers, including properties in cooperatives or mutual housing. Surviving spouses aged 65+ who remain unmarried and live in the same home would also qualify for the deduction after the officer's death. The Legislature would need to define "law enforcement officer" through future legislation.