The proposed resolution seeks to amend the New Jersey Constitution to provide a $250 annual property tax deduction for law enforcement officers who have sustained a permanent disability due to their service. This amendment would allow eligible officers to receive the deduction on property taxes for their primary residence, including residential units in cooperative or mutual housing corporations. Importantly, the resolution specifies that the permanent disability does not need to be total for the officer to qualify for the deduction. Additionally, the amendment extends this benefit to the surviving spouses of eligible officers, provided they are 65 years or older, unmarried, and continue to reside in the same primary residence.

The resolution outlines the process for submitting the proposed amendment to the public for approval during the next general election, which must occur more than three months after the final agreement on the amendment. It mandates that the amendment be published in local newspapers prior to the election and specifies how the question will be presented on the ballot. If approved by voters, the amendment would require the Legislature to define the specific criteria for law enforcement officers eligible for the property tax deduction.