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

This bill allows the surviving spouse of an emergency services member killed in the line of duty to petition for an abatement of property taxes and special assessments on their homestead. The board of supervisors may order the abatement for the assessment year during which the petition is filed and for future years if specified. The abatement applies to all applicable taxes and special assessments, excluding those for which an objection by the taxing authority was filed. The bill takes effect upon enactment and applies retroactively to assessment years beginning on or after January 1, 2025.

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

This bill allows the surviving spouse of an emergency services member killed in the line of duty to petition for an abatement of property taxes and special assessments on their homestead. The board of supervisors may order the abatement for the assessment year during which the petition is filed and for future years if specified. The abatement applies to all applicable taxes and special assessments, excluding those for which an objection by the taxing authority was filed. The bill takes effect upon enactment and applies retroactively to assessment years beginning on or after January 1, 2025.