Proposes constitutional amendment to provide property tax exemption for primary residence owned and occupied by surviving spouse of first responder who dies in line of duty.

This bill proposes a constitutional amendment to exempt the primary residence of a surviving spouse from property taxes if their first responder spouse (law enforcement, firefighter, or emergency medical service member) died while on duty. The exemption applies only to homes the first responder lived in as their primary residence at the time of death, and continues as long as the spouse owns, occupies the home, and does not remarry. The state would reimburse local taxing districts annually for the lost property tax revenue from these exempt properties. This amendment requires voter approval to become law, as it would amend the New Jersey Constitution.