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.

ACR 11 proposes a constitutional amendment allowing New Jersey municipalities to offer a partial property tax exemption on the primary residence of eligible 9/11 first responders. It would specifically apply to police officers, firefighters, and EMTs disabled due to medical conditions certified as related to their work at the World Trade Center site after the 2001 terrorist attack. The exemption would cover the first 15% of a home's assessed value, with municipalities required to enact it via local ordinance after the Legislature passes implementing legislation. The state would not reimburse municipalities for lost tax revenue from this exemption. This amendment requires voter approval before any such local ordinances can be adopted.