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 of age or older, unmarried, and continue to reside in the same primary residence.

The resolution outlines the process for submitting this proposed amendment to the voters at the next general election, ensuring it is published in local newspapers at least three months prior to the election. The ballot will include a clear question for voters to indicate their support or opposition to the amendment. If approved, the amendment will empower the Legislature to define the specific criteria for law enforcement officers eligible for the property tax deduction.