The proposed resolution seeks to amend the New Jersey Constitution to establish a property tax exemption for the primary residence of surviving spouses of first responders—specifically law enforcement officers, firefighters, and first aid, ambulance, or rescue squad members—who die in the line of duty. This exemption would apply only if the death was not a result of willful negligence and would be available for the duration of the surviving spouse's widowhood or widowerhood, provided that the property was the primary residence of the deceased first responder at the time of their death.

If the amendment is approved by voters in a future general election, it would ensure that surviving spouses of both paid and volunteer first responders can maintain financial stability through property tax relief. The resolution outlines the process for submitting the amendment to voters, including the requirement for public notice and the specific wording that will appear on ballots. The exemption aims to honor the sacrifices made by first responders and support their families in the aftermath of their loss.