Proposes constitutional amendment to give $250 property tax deduction to law enforcement officers who have sustained permanent disability.

SCR 97 proposes a constitutional amendment to provide a $250 annual property tax deduction for New Jersey law enforcement officers who have a permanent disability directly caused by their job. This deduction would apply to property taxes on their primary residence (including cooperative housing) and extend to surviving spouses over 65 who remain unmarried and live in the same home. The amendment requires the legislature to define "law enforcement officer" and specifies the disability need not be total, only permanent. If approved by voters, this would become a constitutional requirement for future legislation.