Proposes constitutional amendment authorizing municipalities to provide partial property tax exemption to certain first responders disabled as result of World Trade Center recovery medical condition.

ACR 42 proposes a constitutional amendment allowing New Jersey municipalities to grant a partial property tax exemption for the primary residence of eligible 9/11 first responders. The exemption would cover the first 15% of a home's assessed value for police officers, firefighters, and emergency medical technicians disabled due to WTC-related medical conditions from their 9/11 recovery work. To qualify, a first responder's disability must be certified by a federal WTC health program. Municipalities would implement this through local ordinances, but the state would not reimburse them for lost property tax revenue. This amendment requires the Legislature to pass enabling legislation before municipalities can offer the exemption.