Establishes a real property tax exemption for the primary residences of spouses of police officers killed in the line of duty.

The bill amends the real property tax law to establish a tax exemption for the primary residences of spouses of police officers killed in the line of duty. This exemption applies to real property owned by the spouse and used as their primary residence. The commissioner, in consultation with the division of criminal justice services, will develop a list of documents to establish eligibility, which will be made available to local assessors. The exemption takes effect on January 1 following the date the act becomes law.

Establishes a real property tax exemption for the primary residences of spouses of police officers killed in the line of duty.

The bill amends the real property tax law to establish a tax exemption for the primary residences of spouses of police officers killed in the line of duty. This exemption applies to real property owned by the spouse and used as their primary residence. The commissioner, in consultation with the division of criminal justice services, will develop a list of documents to establish eligibility, which will be made available to local assessors. The exemption takes effect on January 1 following the date the act becomes law.