Proposes constitutional amendment to provide property tax exemption for primary residence of police officer, firefighter, or emergency medical technician who suffers line of duty injury.

SCR 120 proposes a constitutional amendment to grant a 100% property tax exemption on the primary residence of police officers, firefighters, or emergency medical technicians who suffer line-of-duty injuries and qualify for an accidental disability pension. If approved by voters, the New Jersey Legislature would be required to enact a law implementing this exemption. The exemption would apply only to the primary residence of eligible first responders who meet the disability pension criteria. This change would directly affect qualifying first responders and their families by eliminating property taxes on their main homes. The bill does not create new eligibility requirements but mandates legislative action to establish the tax exemption.