Authorizes abatement of property taxes for surviving spouses of emergency services members killed in the line of duty.

This bill 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 can approve the abatement for the current and future assessment years. The bill defines "emergency services member" to include firefighters, peace officers, correctional officers, emergency medical care providers, and volunteer emergency services providers.

Authorizes abatement of property taxes for surviving spouses of emergency services members killed in the line of duty.

This bill 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 can approve the abatement for the current and future assessment years. The bill defines "emergency services member" to include firefighters, peace officers, correctional officers, emergency medical care providers, and volunteer emergency services providers.