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 deceased 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 exemption would not be available if the first responder's death resulted from their own willful negligence or if the surviving spouse had ceased cohabitation under circumstances that could have led to divorce prior to the first responder's death.

The resolution outlines the process for submitting this proposed amendment to the public for a vote during the next general election, ensuring that it is adequately publicized in local newspapers. If approved, the amendment would provide financial relief to surviving spouses, recognizing the sacrifices made by first responders and supporting their families in the aftermath of their loss.