Iowa HF75 authorizes property tax abatement for surviving spouses of emergency services members killed in the line of duty.

Iowa HF75 allows the abatement of property taxes and special assessments for the surviving spouse of an emergency services member who was killed in the line of duty. The spouse must file a petition with the county board of supervisors, which includes a certification of good standing from the deceased member's agency and proof of the member's death being a direct result of a traumatic injury in the line of duty. The abatement applies to all applicable taxes and special assessments on the homestead, excluding those for which an objection was filed by the taxing authority.

Iowa HF75 authorizes property tax abatement for surviving spouses of emergency services members killed in the line of duty.

Iowa HF75 allows the abatement of property taxes and special assessments for the surviving spouse of an emergency services member who was killed in the line of duty. The spouse must file a petition with the county board of supervisors, which includes a certification of good standing from the deceased member's agency and proof of the member's death being a direct result of a traumatic injury in the line of duty. The abatement applies to all applicable taxes and special assessments on the homestead, excluding those for which an objection was filed by the taxing authority.