Proposes constitutional amendment to provide property tax exemption for primary residence owned and occupied by surviving spouse of first responder who dies in line of duty.

SCR 106 proposes a constitutional amendment to provide a property tax exemption for the primary residence of a surviving spouse whose first responder spouse (law enforcement officer, firefighter, or emergency medical personnel) died while on duty. The exemption applies only to properties that were the primary residence of the deceased first responder at the time of death, requires the surviving spouse to continue living there as their primary home, and ends if the spouse remarries. The state would reimburse local taxing districts annually for the lost property tax revenue from these exempt properties. This change would affect surviving spouses of eligible New Jersey first responders who lose their partners in the line of duty.