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.

ACR 110 proposes a constitutional amendment allowing New Jersey municipalities to offer up to a 15% property tax exemption on the assessed value of a volunteer first responder’s primary residence. The exemption would apply to active members of volunteer fire departments, first aid, or rescue squads serving that municipality, provided their home is located within the municipality and serves as their primary residence. If approved by voters, the amendment would require the state legislature to pass enabling legislation, but municipalities would decide whether to implement the exemption and the exact percentage (up to 15%) via local ordinance. This change directly affects volunteer first responders and local governments, not the state government or all homeowners.