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 64 proposes a constitutional amendment requiring New Jersey's legislature to create a law allowing municipalities to offer a partial property tax exemption of up to 15% on the assessed value of a primary residence. This exemption would apply specifically to active volunteer firefighters, first aid, or rescue squad members whose service benefits the municipality where they live. Municipalities would need to pass a separate ordinance to implement the exemption, and could choose to offer less than the 15% maximum. The amendment must be approved by voters before it can take effect.