Proposes constitutional amendment to provide property tax exemption for primary residence of police officer, firefighter, or emergency medical technician who suffers line of duty injury.

SCR 76 proposes a constitutional amendment requiring New Jersey to grant a 100% property tax exemption on the primary residence of police officers, firefighters, or emergency medical technicians (EMTs) who suffer line-of-duty injuries and qualify for an accidental disability pension. If approved by voters, the amendment would compel the Legislature to pass a law implementing this exemption. The exemption would apply solely to the primary residence of eligible first responders, covering all property taxes on that home. This measure does not provide immediate tax relief but sets up a process requiring voter approval before the exemption can be enacted through legislation.