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

This bill proposes a constitutional amendment to provide a $250 annual property tax deduction for New Jersey law enforcement officers who have a permanent disability resulting from their job. It would apply to the primary residence (including cooperative or mutual housing) of eligible officers and extend to their surviving spouses who are 65 or older, unmarried, and living in the same home. The deduction requires the Legislature to define "law enforcement officer" and specifies the disability must be work-related but does not need to be total. The amendment must be approved by voters before taking effect.