Provides a tax exemption on real property owned by active auxiliary police officers in certain counties.
This bill amends the real property tax law to provide a tax exemption for real property owned by active auxiliary police officers in local law enforcement agencies in counties with populations between 338,000 and 340,000. The exemption applies to the primary residence of the officer and spouse, up to 10% of the assessed value. The exemption is subject to local governing body approval and cannot exceed $3,000 multiplied by the latest state equalization rate.
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