Proposes constitutional amendment to provide property tax exemption for primary residence of surviving spouse of law enforcement officer killed in the line of duty.

ACR 48 proposes a constitutional amendment to exempt the primary residence of a surviving spouse from property taxes if their law enforcement officer partner died while on duty. The exemption would apply only if the surviving spouse owns and occupies the home as their primary residence and does not remarry. If approved by voters, this change would require New Jersey to remove property tax obligations for qualifying homes. The amendment must be submitted to voters in the next general election following legislative approval.