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.

This bill proposes a constitutional amendment allowing New Jersey municipalities to offer a 15% property tax reduction on the primary residence of eligible 9/11 first responders. It directly affects police officers, firefighters, and EMTs disabled by medical conditions linked to their work at the World Trade Center site after the 2001 attacks. The exemption would apply only to the first 15% of a home's assessed value, require federal certification of the disability, and would not be reimbursed by the state. Municipalities would need to pass local ordinances to implement this tax break, but the state would not cover lost revenue.