The proposed resolution seeks to amend the New Jersey Constitution to provide 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 have died in the line of duty. This exemption would apply to both paid and volunteer first responders, and the property must have been the primary residence of the deceased at the time of their death. The surviving spouse would be eligible for the exemption as long as they continue to occupy the home as their primary residence and do not remarry.

Additionally, the resolution mandates that the State will reimburse local taxing districts annually for the amount of property taxes that would have been collected on these exempt properties, ensuring that the financial burden does not fall on local governments. If the amendment is approved, it will be presented to voters in the next general election, with the necessary information published in local newspapers beforehand.