SCR 54 New Jersey Senate · 2026-2027 Regular Session

Proposes constitutional amendment to provide property tax exemption for primary residence owned and occupied by surviving spouse of first responder who dies while performing regular or assigned duties.

SCR 54 proposes a constitutional amendment to grant property tax exemptions for the primary residences of surviving spouses of certain first responders who die while on duty. It directly affects surviving spouses of law enforcement officers, paid or volunteer firefighters, and paid or volunteer emergency medical personnel (first aid, ambulance, or rescue squad members) who died from work-related duties. The exemption requires the property to have been the first responder's primary residence at the time of death, excludes cases involving the deceased's willful negligence, and ends if the surviving spouse remarries. It also disqualifies spouses who separated under circumstances that would have led to divorce before the first responder's death.

Issues: ✓ Budget & Taxes

Bill status in committee 1 of 4 stages cleared

Introduction

Jan 2026

Committee Review

Floor Vote

Governor

Introduced Jan 13, 2026 Last action Feb 19, 2026

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What changed between versions

Technical Review Of Prefiled Bill → Introduced · 3 edits · Jan 13, 2026

MINOR

SCR 54 moved from Technical Review status to Introduced status. Senator A.M. Bucco was removed as a co-sponsor, leaving Diegnan, Amato, and McKnight. A new STATEMENT section was added summarizing the proposed constitutional amendment's key provisions, including eligibility, duration, and exclusions for the property tax exemption.

TECHNICAL

Bill status changed from 'As reported by the Senate Law and Public Safety Committee with technical review' to 'Introduced Pending Technical Review by Legislative Counsel'

Senator A.M. Bucco was removed as a co-sponsor, leaving Senators Diegnan, Amato, and McKnight

SCOPE

A new STATEMENT section was added summarizing the amendment: property tax exemption for surviving spouse of a first responder (law enforcement, paid/volunteer firefighters, ambulance/rescue squad members) who dies in line of duty; requires the home to have been the primary residence at time of death; exemption continues as long as spouse owns and occupies the home and does not remarry; no exemption if death resulted from the first responder's own willful negligence or if the spouse was not cohabiting under circumstances that would support a divorce action

Floor votes

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No floor votes recorded yet.

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Feb 19, 2026

Committee

Referred to Senate Budget and Appropriations Committee

upper

Jan 13, 2026

Introduced

Introduced in the Senate, Referred to Senate Law and Public Safety Committee

upper

2 primary · 2 co-sponsors