Extends real property tax exemption to surviving spouses of volunteer firefighters or ambulance workers killed in the line of duty, including those.
This bill amends the real property tax exemption for surviving spouses of volunteer firefighters or volunteer ambulance workers killed in the line of duty. It permits continuation of such exemption for volunteer members with service between two and five years. Local governments can establish minimum service requirements between two and five years. The exemption applies to real property used exclusively for residential purposes.
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