ACR67

A Concurrent Resolution proposing to amend Article VIII, Section I of the Constitution of the State of New Jersey by adding a new paragraph 8 thereto.

Be It Resolved by the General Assembly of the State of New Jersey (the Senate concurring):

1. The following proposed amendment to the Constitution of the State of New Jersey is agreed to:

8. The Legislature may adopt a statute permitting municipalities to enact ordinances entitling a resident of this State and the municipality, who has been for the entire tax year an active member of a volunteer fire company or volunteer first aid or rescue squad or association, or an active, volunteer member of a part-paid fire department, incorporated pursuant to the laws of this State and serving one or more counties or municipalities in this State, to a deduction, from a tax bill for taxes on residential real property owned and occupied by the resident as his primary residence, in an amount not exceeding 50 percent of the taxes assessed and levied against that residential property for the previous tax year.

2. When this proposed amendment to the Constitution is finally agreed to, pursuant to Article IX, paragraph 1 of the Constitution, it shall be submitted to the people at the next general election occurring more than three months after such final agreement and be published at least once in at least one newspaper of each county designated by the President of the Senate and the Speaker of the General Assembly and the Secretary of State, not less than three months prior to said general election.

3. This proposed amendment to the Constitution shall be submitted to the people at said election in the following manner and form:

There shall be printed on each official ballot to be used at such general election, the following:

a. In every municipality in which voting machines are not used, the following legend shall immediately precede the question:

If you favor the proposition printed below make a cross (X), plus (+), or check (•) in the square opposite the word "Yes."

If you are opposed thereto make a cross (X), plus (+), or check (•) in the square opposite the word "No."

YES

CONSTITUTIONAL AMENDMENT TO

AUTHORIZE PROPERTY TAX DEDUCTIONS FOR PRIMARY RESIDENCES OF VOLUNTEER FIRE FIGHTERS AND VOLUNTEER FIRST AID RESCUE

SQUAD MEMBERS

Shall the amendment to Article VIII, Section I of the New Jersey Constitution, agreed to by the Legislature, permitting the Legislature to adopt a statute that allows municipalities to enact ordinances authorizing a deduction of an amount not exceeding 50% of the taxes assessed and levied for the previous tax year from the taxes assessed against any residential real property owned by a resident of this State and the municipality and occupied by the resident as his principal residence, if the resident has served for the entire tax year as a volunteer fire fighter or volunteer first aid or rescue squad member, be approved?

INTERPRETIVE STATEMENT

This proposed constitutional amendment permits the Legislature to pass a law authorizing municipalities to enact ordinances that will entitle residents of this State and the municipality who have served for the entire tax year as volunteer fire fighters or volunteer first aid or rescue squad members to a deduction from the taxes assessed against residential real property they own and occupy as their primary residence. The proposed constitutional amendment permits a deduction of up to 50 percent of the taxes assessed and levied against that residential property for the previous tax year.

This proposed constitutional amendment permits the Legislature to adopt a statute that will authorize municipalities to enact ordinances entitling a person who has served for the entire tax year as a volunteer fire fighter or volunteer first aid or rescue squad member to a deduction from a tax bill for taxes on real property owned and occupied by the resident as his primary residence. The bill permits a deduction of up to 50 percent of the taxes assessed and levied against the property for the previous tax year.

By providing an incentive for residents of this State to volunteer as fire fighters and first aid or rescue squad members, this proposed amendment will help to counteract the increasing difficulty experienced by municipalities in attracting volunteers for these vital service organizations.

Proposes constitutional amendment permitting Legislature to adopt statute allowing municipalities to enact ordinances authorizing property tax deduction for primary residence of volunteer fire fighter or first aid squad member.