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.

This bill proposes a constitutional amendment allowing New Jersey municipalities to offer a partial property tax exemption for the primary residence of eligible 9/11 first responders. It would permit local governments to exempt the first 15% of a home's assessed value from property taxes for police officers, firefighters, and EMTs disabled due to medical conditions linked to their work at the World Trade Center site after the September 11, 2001 attacks. To qualify, individuals must have a condition certified by a federally authorized health program related to the 9/11 recovery efforts. The amendment requires the state legislature to pass enabling legislation but specifies that the state will not reimburse municipalities for lost tax revenue from this exemption.