The Senate Law and Public Safety Committee advanced a proposed constitutional amendment, SCR-100, sponsored by Senator Paul Moriarty that, if approved by voters, would provide a property tax exemption for the primary residence owned and occupied by the surviving spouse of a law enforcement officer, firefighter, or first aid, ambulance, or rescue squad member who dies as a direct result of performing regular or assigned duties.
“First responders killed in the line of duty often leave behind families that struggle without them,” said Senator Moriarty (D-Gloucester/Camden/Atlantic). “In order to repay them for making the ultimate sacrifice in service of their communities, we should do everything we can to support their families, including alleviating the financial stress that comes from the loss of a primary provider.”
The amendment would include the surviving spouses of both paid and volunteer firefighters and first aid, ambulance, or rescue squad members.
The property receiving the exemption would be required to have been the primary residence of the first responder at the time of their death. A surviving spouse would qualify for the exemption, and continue to receive it, for as long as the spouse owns and occupies the home as a primary residence and does not remarry.
The proposed constitutional amendment was released from the committee in a 4-0-1 vote.
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