The proposed resolution seeks to amend the New Jersey Constitution to grant 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 as long as the surviving spouse continues to own and occupy the home as their primary residence and does not remarry. The property must have been the primary residence of the first responder at the time of their death.

Additionally, the resolution mandates that the State will reimburse local taxing districts annually for the amount of property taxes that would have been collected from these exempt properties, ensuring that local governments are not financially burdened by the exemption. If the amendment is approved by the voters, it will be presented on the ballot at the next general election, with the necessary public notifications preceding the vote.