Proposes constitutional amendment requiring Legislature to enact statute authorizing $200 property tax credit for primary residence of volunteer firefighter or first aid squad member.

ACR 97 proposes a constitutional amendment requiring New Jersey's Legislature to create a $200 property tax credit for the primary residence of volunteer firefighters or first aid/rescue squad members. It directly affects volunteer emergency responders who serve as active members of qualifying fire companies or squads incorporated under state law. The key mechanism mandates that any statute enacted under this amendment must require the state to annually reimburse municipalities for the full cost of these tax credits. This policy change would provide a fixed tax benefit to eligible homeowners without increasing local tax burdens.