Proposes constitutional amendment authorizing municipalities to provide partial property tax exemption of up to 15 percent of assessed value for primary residence of certain volunteer first responders.

ACR 75 is a proposed constitutional amendment that would allow New Jersey municipalities to offer a partial property tax exemption of up to 15% on the assessed value of a primary residence for eligible volunteer first responders. It would require municipalities to pass an ordinance to implement the exemption, with each municipality deciding whether to offer it and the exact percentage (up to 15%). The exemption would apply only to active members of volunteer fire companies or first aid/rescue squads serving that specific municipality, and the home must be their primary residence within that municipality. If approved by voters, the Legislature would then need to pass a law enabling this program.