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 (both paid and volunteer), and first aid, ambulance, or rescue squad members—who die while performing their official duties. This exemption would apply as long as the property was the primary residence of the first responder at the time of their death and would continue for the duration of the surviving spouse's widowhood or widowerhood, provided they do not remarry.

However, the resolution specifies that the exemption would not be granted if the first responder's death resulted from their own willful negligence or if the surviving spouse had ceased to cohabit with the first responder under circumstances that could have led to divorce prior to the responder's death. The proposed amendment will be submitted to voters at the next general election, following the necessary legislative processes and public notifications.